In aflevering 2016/05 zijn de volgende zaken van commentaar voorzien.
- Timac Agro Deutschland. Reincorporation of the losses deducted previously in the event that the non-resident establishment is transferred. Court of Justice (comments by Maarten de Wilde)
- Les Jardins de Jouvence. Scope VAT exemption. Charitable nature of services provided by a serviced residence must be assessed. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Aspiro. No VAT exemption for outsourced claim handling. Court of Justice (comments by Dagmara Dominik-Ogińska)
- BP Europa. Occurrence of an irregularity during a movement of excise goods. Court of Justice (comments by Diederik Bogaerts)
- Sonos Europe. Combined Nomenclature. Classification of a stand-alone device designed to retrieve, receive and stream digital audio files in the form of amplified sound. Court of Justice (comments by Nico Ooyevaar)
- Heitkamp Bauholding. Sanierungsklausel. German Law on Corporation Tax. General Court (comments by Raymond Luja)
- Frucona Košice v Commission. State aid. General Court annuls second decision of Commission. General Court (comments by Raymond Luja)
H&I: Afleveringen
Producten: Highlights & Insights
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