Highlights & Insights on European Taxation (H&I) bevat diepgaande informatie over actuele ontwikkelingen binnen het Europees belastingrecht zoals de omzetbelasting, douane, accijnzen en de winstbelasting. Een team van internationale experts becommentarieert jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties.
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President von der Leyen of the European Commission released a statement on the deal on tariffs and trade with the United States. For the vast majority of EU exports a single 15% tariff is established. Furthermore, they agreed upon zero-for-zero tariffs on a number of strategic products such as aircraft and component parts, certain chemicals, certain generics, semiconductor equipment, certain agricultural products, natural resources and critical raw materials. Tariffs on steel and aluminium wi...
The White House released a fact sheet covering the trade deal between the United States and the European Union. The deal entails a 15% tariff to be paid by the European Union. This included autos, auto parts, pharmaceuticals and semiconductors. Sectorial tariffs on steel, aluminum and copper will remain unchanged. Furthermore, the European Union will purchase $750 billion of U.S. energy exports through 2028. White House , 28 July 2025, no. 2025/07/28Fact Sheet: The United States and European ...
European Commission President Ursula von der Leyen and US President Donald Trump agreed a deal on tariffs and trade. The key commitments of both sides include: Establishing a single, all-inclusive US tariff ceiling of 15% for EU goods. As of 1 August, the US will apply this maximum tariff on the vast majority of EU exports. US tariffs on EU aircraft and aircraft parts, certain chemicals, certain drug generics or natural resources will go back to pre-January levels. The EU and the US will esta...
Opinion of Advocate General Ćapeta in the case Remling.
Judgment of the Court of Justice in the case Hera Comm. A tax additional to excise duty on a product, which constitutes only a fraction or a multiple of the excise duty to which that product is already subject, but the revenue from which is allocated to public authorities other than that to which the excise duty is allocated, and which does not follow the exemption rules applicable to that excise duty, may be regarded as a tax separate from that excise duty and thus fall within the concept of ‘other indirect taxes’ within the meaning of that provision, whereby that tax may be levied by the Member States in so far as it pursues a specific purpose, separate from excise duty.
Judgment of the General Court in the case Gotek. Article 7 of Council Directive 2008/118/EC must be interpreted as precluding national legislation, as interpreted by the national authorities, which provides that excise duty is chargeable on the basis of a fictitious supply of excise goods appearing on falsified invoices.

In box 3 is een ongewenst belastinglek ontstaan bij de aankoop van obligaties met zogeheten aangegroeide rente. Het kabinet neemt met een wetswijziging maatregelen om dit lek van circa € 100 miljoen in 2025 te dichten. De wetswijziging gaat in per 2026, met terugwerkende kracht tot en met 25 augustus 2025 om 16:00 uur.
Rechtbank Zeeland-West-Brabant oordeelt dat de heffingsambtenaar de WOZ-waarde van de woning niet voldoende onderbouwt met vergelijkbare referentiewoningen. De rechtbank stelt de waarde daarom in goede justitie lager vast.
Rechtbank Zeeland-West-Brabant oordeelt dat X BV advieskosten voor bedrijfsopvolging niet als zakelijke kosten mag aftrekken. Het belangrijkste geschilpunt betreft of deze kosten het zakelijke belang van X BV dienen of het privébelang van de aandeelhouders.