Inhoud H&I 2015/04

In aflevering 2015/04 zijn de volgende zaken van commentaar voorzien.

Commission opens in-depth investigation into the Belgian excess profit ruling system (comments by Anna Gunn). Lees dit artikel in de Kluwer Navigator
Sociedade de Construções Martins & Vieira, Lda. and Others v Portugal. Excessive length of fiscal criminal proceedings. ECHR (comments by Arjo van Eijsden). Lees dit artikel in de Kluwer Navigator
Commission v UK. UK legislation allowing cross-border group relief subject to certain conditions is compatible with EU law. Court of Justice (comments by Daniël Smit). Lees dit artikel in de Kluwer Navigator
De Ruyter. Income from assets of French residents who work in another Member State cannot be made subject to French
social contributions. Court of Justice (comments by Cécile Brokelind). Lees dit artikel in de Kluwer Navigator
European Commission v UK. Retroactive curtailment of the right of taxpayers to recover taxes levied in breach of EU law.
Court of Justice (comments by Eric Poelmann). Lees dit artikel in de Kluwer Navigator
Surgicare. VAT Directive does not preclude special national procedure where the existence of abusive practices is suspected.
Court of Justice (comments by Eric Poelmann). Lees dit artikel in de Kluwer Navigator
Excise duty rates on tobacco applicable in the EU as at 1st January 2015 are available online (comments by Piet Jan de Jonge). Lees dit artikel in de Kluwer Navigator