In aflevering 2015/02 zijn de volgende zaken van commentaar voorzien.
- EU patent box regimes and rules on intra-EU hybrid entities. Code of Conduct Group (comments by Jan van de Streek). Lees dit artikel in Kluwer Navigator
- Dividends paid to US trusts are exempted. Free movement of capital. Korkein hallintooikeus (comments by Marjaana Helminen). Lees dit artikel in Kluwer Navigator
- Commission v Spain. Pension funds and insurance companies. Obligation to designate a tax representative resident in Spain. Spain has failed to fulfil its EU obligations. Court of Justice (comments by Alexia Kardachaki). Lees dit artikel in Kluwer Navigator
- Commission v UK. Tax legislation concerning attribution of gains to members of nonresident companies. Restriction on free movement of capital. Court of Justice (comments by Daniël Smit). Lees dit artikel in Kluwer Navigator
- Amending Directive 2011/16/EU on automatic exchange of information (comments by Evgenia Shamanova). Lees dit artikel in Kluwer Navigator
- Schoenimport "Italmoda" Mariano Previti. Refusal of the benefit of rights to deduction, exemption or refund. Fraud. Court of Justice (comments by Joep Swinkels). Lees dit artikel in Kluwer Navigator
- Commission v Poland. Poland has failed to fulfil its obligations by applying a reduced VAT rate to goods intended to provide fire protection. Court of Justice (comments by Dagmara Dominik-Ogińska). Lees dit artikel in Kluwer Navigator
- Pákozdi v Hungary. Lack of a public hearing before the court of final instance. Breach of right to a fair trial. ECHR (comments by Eric Poelmann). Lees dit artikel in Kluwer Navigator
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