Inhoud H&I 2016/02

In aflevering 2016/02 zijn de volgende zaken van commentaar voorzien.

Publication of Council Directive (EU) 2015/2376 on mandatory automatic exchange of information (comments by Alexia Kardachaki). Lees dit in de Navigator
Hirvonen. Income tax. No discrimination. Non-resident taxpayer is not subject to an overall tax burden greater than that placed on a resident taxpayer. Court of Justice (comments by Cecile Brokelind). Lees dit in de Navigator
X-Steuerberatungsgesellschaft. Freedom to provide services. Tax consultancy company established in a Member State and providing services in another Member State. Court of Justice (comments by Edwin Thomas). Lees dit in de Navigator
Visnapuu. Excise duty on certain beverage packaging. Distance selling and transport of alcoholic beverages from another Member State. Court of Justice (comments by Diederik Bogaerts). Lees dit in de Navigator
Duval. Combined Nomenclature. Tariff classification. Ambient temperature indicators made of paper sometimes covered with plastic film. Court of Justice (comments by Nico Ooyevaar). Lees dit in de Navigator
Salomie and Oltean. Need for express assurances from the tax authorities. VAT Directive precludes national legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax. Court of Justice (comments by Eric Poelmann). Lees dit in de Navigator