In aflevering 2016/01 zijn de volgende zaken van commentaar voorzien.
- Council conclusions on tax base erosion and profit shifting and code of conduct (comments by Editorial Board). Lees dit in de Navigator
- Proposal and explanatory notes for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) - Luxembourg Presidency version. Lees dit in de Navigator
- Commission opens formal investigation into Luxembourg's tax treatment of McDonald's (comments by Anna Gunn). Lees dit in de Navigator
- Verder LabTec. Transfer of assets to a foreign permanent establishment. Staggered recovery of tax on unrealised capital gains in line with the freedom of establishment. Court of Justice (comments by Alexander Fortuin). Lees dit in de Navigator
- Bukovansky. Frontier worker. EUSwitzerland Agreement. Power to tax the employment income. Court of Justice (comments by Edwin Thomas). Lees dit in de Navigator
- B&S Global Transit Center. Incurrence of a customs debt. Failure to comply with the obligation to present goods placed under the external Community transit procedure at the customs office of destination. Court of Justice (comments by Tom Walsh). Lees dit in de Navigator
- Fiscale Eenheid X. VAT exemption real estate investment funds. Subject to specific State supervision. Court of Justice (comments by René van der Paardt). Lees dit in de Navigator
H&I: Afleveringen
Producten: Highlights & Insights
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