Inhoud H&I 2017/03

In aflevering 2017/03 zijn onder meer de volgende zaken van commentaar voorzien.

Commission welcomes new rules to prevent tax avoidance through non-EU countries (Hybrid mismatches)
Commission Decision on State aid implemented by Ireland to Apple. European Commission (comments by Hans Bakker)
Juhler Holding and Deister Holding. Tax avoidance. Substance. PSD. Freedom of establishment. Finanzgericht Köln (comments by Axel Cordewener)
Maya Marinova. Tax authorities may presume that the taxable person subsequently sold those goods to third parties. Court of Justice (comments by Dagmara Dominik-Ogińska)
Commission v World Duty Free Group and Commission v Banco Santander SA and Santusa Holding SL. Spanish goodwill scheme incompatible with internal market. Court of Justice (comments by Raymond Luja)
Commission v Aer Lingus and Commission v Ryanair. Differentiated air travel rates constitutes unlawful State aid. Court of Justice (comments by Raymond Luja)
Mercedes Benz Italia. Pro-rata deduction based on turnover. Italian VAT rules compatible with Sixth Council Directive. Court of Justice (comments by Massimo Fabio)
TMD. Supply of plasma of human blood transformed and used for industrial purposes is not exempt from VAT. Court of Justice (comments by Arthur Kerrigan)
Lemnis Lighting. Combined Nomenclature. Classification of LED bulbs. Court of Justice (comments by Ton Bendermacher)
The Registered Exporter system (REX) (comments by Piet Jan de Jonge)