In aflevering 2016/12 zijn onder meer de volgende zaken van commentaar voorzien.
- Council agrees criteria for the screening of third country jurisdictions
- K.S. and M.S. v Germany. Suspect of tax evasion. Home search on the basis of information bought by the German secret services was lawful and proportionate. ECHR (comments by Edwin Thomas)
- Radgen. Free movement of persons. Deduction of a tax-free allowance. Part-time employment as a teacher with a legal person governed by public law established in Switzerland. Finanzgericht Baden-Württemberg (comments by Edwin Thomas)
- National Exhibition Centre. Credit and debit card handling fees charged to customers making bookings for concert tickets do not qualify for exemption. Court of Justice (comments by Thierry Charon, Levi Goossens and Olivier Coulon)
- Senatex. VAT Directive precludes national legislation excluding ex nunc correction of an invoice. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Barlis 06 - Investimentos Imobiliários e Turisticos. VAT deduction. Details required in invoices. Authorities must take account of additional information provided by taxable person. Court of Justice (comments by Dagmara Dominik-Ogińska)
- Kreissparkasse Wiedenbrück. Rounding-up rule for the deductible proportion. Finanzgericht Münster (comments by Dagmara Dominik-Ogińska)
H&I: Afleveringen
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