Inhoud H&I 2017/05

In aflevering 2017/05 zijn onder meer de volgende zaken van commentaar voorzien.

An isolated court judgment cannot constitute administrative practice contrary to EU law. European Ombudsman (comments by Edwin Thomas)
Câmpean. Refund of tax wrongly paid. Principle of sincere cooperation must be complied. Court of Justice (comments by Arjo van Eijsden)
Dutch group request is permissible. Swiss Federal Supreme Court (comments by Edwin Thomas)
X. Deduction of negative income in proportion to the share of income received within the Member State. Schumacker doctrine. Court of Justice (comments by Rens Paternotte)
Eschenbrenner. Notional taking into account of German income tax when determining the amount of insolvency benefit. Court of Justice (comments by Edwin Thomas)
Euro Park Service. EU law precludes prior approval of tax authority. Court of Justice (comments by Eric Ginter and Julien Bellet)
Wereldhave Belgium. Parent-Subsidiary Directive does not preclude an advance tax on dividends paid to a Dutch collective investment undertaking. Court of Justice (comments by Paolo Arginelli)
Oxycure Belgium. EU law does not preclude the application of standard VAT rate to the supply of rental of oxygen concentrators. Court of Justice (comments by Levi Goosens and Thierry Charon)
GE Healthcare. Treatment of royalties or licence fees in customs valuation. Court of Justice (comments by Erik Mennes)