In aflevering 2017/09 zijn onder meer de volgende zaken van commentaar voorzien:
  • Marcu. Request for a preliminary ruling is inadmissable. Question on application of reverse charge mechanism is hypothetical. Court of Justice (comments by Edwin Thomas)
  • Commission v Greece. Greek preferential inheritance tax for bequests of which the beneficiaries are non-profit-making legal persons. Restriction on the free movement of capital. Court of Justice (comments by Katerina Perrou)
  • X. Belgian Fairness Tax. Infringement of Article 4 Parent-Subsidiary Directive. Court of Justice (comments by Alexander Fortuin)
  • AFEP. French Surtax. Infringement of Article 4 Parent-Subsidiary Directive. Court of Justice (comments by Alexander Fortuin)
  • Compass Contract Services. Adjustment of output and input VAT. Different limitation periods do not breach EU law. Court of Justice (comments by Edwin Thomas)
  • Litdana. Application of margin scheme. References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT. Court of Justice (comments by Dagmara Dominik-OgiƄska)

H&I: Afleveringen

Producten: Highlights & Insights

0