Inhoud H&I 2016/04

In aflevering 2016/04 zijn de volgende zaken van commentaar voorzien.

Transparency, coordination and convergence to corporate tax policies in the EU. Overview. European Commission Google, Apple, IKEA and McDonalds probed by Tax Rulings II Committee. Lees dit in de Navigator
Finanzamt Linz: per-element approach under the Austrian group taxation regime (comments by Bruno da Silva). Lees dit in de Navigator
Taricco. Limitation period for criminal offences in relation to VAT. Italian law is liable to affect the financial interests of the EU. Court of Justice (comments by Arjo van Eijsden). Lees dit in de Navigator
WebMindLicenses. Transfer of know-how enabling operation of erotic site from Hungary to Madeira. Abusive practice if its objective is to conceal the fact that the site is in fact operated from Hungary. Court of Justice (comments by René van der Paardt). Lees dit in de Navigator
Veloserviss. Post-clearance examination of a customs declaration. Court of Justice (comments by Erik Mennes). Lees dit in de Navigator