Inhoud H&I 2016/03

In aflevering 2016/03 zijn de volgende zaken van commentaar voorzien.

Anti-Tax Avoidance Package: Next steps towards delivering effective taxation and greater tax transparency in the EU. Communication. Lees dit in de Navigator
Ferreira da Silva e Brito and Others. Interpretation of concept. Obliged to make a reference to the Court for a preliminary ruling. Court of Justice (comments by Edwin Thomas). Lees dit in de Navigator
Air France and Brit Air. VAT is chargeable on unused air tickets which are not refundable. Court of Justice (comments by Dagmara Dominik-Ogińska). Lees dit in de Navigator
Scotch Whisky Association. Scottish legislation introducing a minimum price per unit of alcohol is contrary to EU law if less restrictive tax measures can be introduced. Court of Justice (comments by Diederik Bogaerts). Lees dit in de Navigator
Lico Leasing. Annulment of the Commission's decision finding that the Spanish tax lease system was illegal State aid. General Court (comments by Boyd Wolffers). Lees dit in de Navigator