In aflevering 2017/10 zijn onder meer de volgende zaken van commentaar voorzien:
  • Communication on A Fair and Efficient Tax System in the European Union for the Digital Single Market
  • Opinion on the Common (Consolidated) Corporate Tax Base. EESC
  • Glencore Agriculture Hungary. EU law precludes extension of the period within which a refund must be made during tax investigation procedure. Court of Justice (comments by Edwin Thomas)
  • Yara International v The Norwegian Government. National rules on intra-group contributions may require that transferor and recipient are liable to taxation in the same EEA state. EFTA Court (comments by Edwin Thomas)
  • Commission adopts corrections and amendments to the UCC Implementing Regulation. Publication amendments in Official Journal (comments by Piet Jan de Jonge)
  • Commission v Portugal. Time-limit for sale of cigarette packets. Portugal has failed to comply with EU-law. Court of Justice (comments by Diederik Bogaerts)

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