In aflevering 2015/03 zijn de volgende zaken van commentaar voorzien.
- CCCTB - Proposal on a Common Consolidated Corporate Tax Base for discussion at the Working Party on Tax Questions - Direct Taxation (comments by Shuchien Chen). Lees dit artikel in Kluwer Navigator
- Kronos International. Difference in treatment of losses of the company receiving the dividends is compatible with EU law. Court of Justice (comments by Almut Breuer). Lees dit artikel in Kluwer Navigator
- X. Non-deductibility of costs for Netherlands income tax purposes related to historic building situated in Belgium. Court of Justice (comments by Alexander Fortuin). Lees dit artikel in Kluwer Navigator
- Q. Disallowance of reduction of tax base for Netherlands gift tax purposes for an immovable property situated in the UK. Court of Justice (comments by Alexander Fortuin). Lees dit artikel in Kluwer Navigator
- Rinas v Finland. Violation of the right not to be tried or punished twice. ECHR (comments by Edwin Thomas). Lees dit artikel in Kluwer Navigator
- Idexx Laboratories Italia. Failure to comply with formal requirements relating to the right to deduct cannot result in loss of that right. Court of Justice (comments by Andrea Parolini and Andrea Rottolli). Lees dit artikel in Kluwer Navigator
- Régie communale autonome du stade Luc Varenne. Concept of ‘exempted letting of immovable property'. Making available a football stadium. Court of Justice (comments by Christian Amand). Lees dit artikel in Kluwer Navigator
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