In aflevering 2016/07 zijn de volgende zaken van commentaar voorzien.
- Commission welcomes agreement reached by Member States on new rules to tackle tax avoidance
- Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market − Outcome of ECOFIN meeting, final text - 17 June 2016
- Holding AB. Non deductability on capital losses on loans between related companies. Swedish rules constitute a restriction. Hösta Förvaltningsdomstolens Dom (comments by Katia Cejie)
- Sparkasse Allgäu. Freedom of establishment does not preclude a German rule requiring a bank to submit information to the tax authorities on the accounts of German residents held in foreign branches. Court of Justice (comments by Edwin Thomas)
- Degano Trasporti. Insolvency. Partial payment of VAT debts is not contrary to the obligation on Members States to ensure collection of all of the VAT. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Toorank Productions. Combined Nomenclature. Classification of Ferm Fruit. Court of Justice (comments by Diederik Bogaerts)
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