Inhoud H&I 2017/06

In aflevering 2017/06 zijn onder meer de volgende zaken van commentaar voorzien.

Council Directive on Tax Dispute Resolution Mechanisms in the European Union (May 2017)
Orsi and Baldetti. Both administrative and criminal penalties in respect of the same offence. No infringement principle ne bis in idem. Court of Justice (comments by Edwin Thomas)
Wortmann KG Internationale Schuhproduktionen. Obligation to pay interest when taxes are wrongly levied in breach of EU law. Requirement of a request and what is determined about the interest period are set aside. Court of Justice (comments by Eric Poelmann)
National Roads Authority. Body governed by public law which collects tolls on roads may not be regarded as competing with private operators who collect tolls on other toll roads. Court of Justice (comments by Dagmara Dominik-Ogińska)
Identi. EU law does not preclude Italian legislation which provides for the cancellation of a taxable person's VAT debts upon admission to the bankruptcy discharge procedure. Court of Justice (comments by Anna Gunn)
Bimotor. EU law does not preclude Italian legislation under which VAT claims may be repaid or used to offset tax owed, only up to a predetermined maximum limit. Court of Justice (comments by Andrea Parolini and Andrea Rottoli)
Veloserviss. Post-clearance incurring of liability for import duties. Three cumulative conditions. Court of Justice (comments by Ton Bendermacher)