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. 

Kijk hieronder voor de inhoudsopgave van de laatst verschenen aflevering.

Verschenen in Highlights & Insights
H&I 2022/366: DuoDecad. Lack of jurisdiction. VAT rules for cross-border IT services. Court of Justice

Judgment of the Court of Justice in the case DuoDecad. The Court of Justice of the European Union has no jurisdiction to answer the questions referred by the Fővárosi Törvényszék.

30 november 2022

H&I 2022/367: Finanzamt R. No Input VAT recovery by holding for services to subsidiaries. Court of Justice

Judgment of the Court of Justice in the case Finanzamt R on input tax deduction of a management holding company.

30 november 2022

H&I 2022/368: Hauptzollamt Hamburg. Place of importation. Import of vehicle into EU territory in breach of customs legislation. Court of Justice

Judgment of the Court of Justice in the case Hauptzollamt Hamburg. Articles 30 and 60 of Directive 2006/112/EC must be interpreted as meaning that for VAT purposes, the place of importation of a vehicle registered in a third country and imported into the EU in breach of customs legislation is situated in the Member State in which the person who failed to comply with customs obligations resides and actually uses the vehicle.

30 november 2022

Highlights & Insights on European Taxation, Alternative in case of lack of progress of Pillar 1 by end of 2023

The European Parliament has passed amendments on the System of own resources of the EU. One of the amendments is on the lack of progress of Pillar 1. The OECD is aiming for the Multilateral Convention implementing the OECD/G20 IF Pillar 1 Agreement to enter into force in 2024. However, as the successful implementation of the OECD/G20 IF Pillar 1 Agreement at international level by certain key third countries is not yet guaranteed, it is necessary for the Commission and the Member States to re...

28 november 2022

Highlights & Insights on European Taxation, Adopted resolution on abuse by Hungary of unanimity rule. European Parliament

The European Parliament regrets the continued abuse by the Hungarian authorities of the EU’s unanimity rule to block crucial decisions with the objective of pressuring the Commission and Council to release EU funds, thereby delaying the EUR 18 billion Ukrainian aid package and the global minimum corporate tax rate. The European Parliament calls on the Commission and the Council to ensure that this does not have any impact on its decisions in relation to the Recovery and Resilience Facility (R...

28 november 2022

Highlights & Insights on European Taxation, List of gold coins valid for the year 2023

The list of gold coins valid for the year 2023 has been published. The coins included in this list will be treated as investment gold in those Member States. As a result, their supply is exempt from VAT for the whole of the 2023 calendar year. Council directive 2006/112/EC Article 344 paragaph 1, second Member State , 25 November 2022, nr. OJ C 448, 2022The full text can be found here.

28 november 2022

H&I 2022/360: MAX7 Design. Reference for a preliminary ruling. Company’s tax identification number cancelled for failure to comply with the require...

MAX7 Design. Reference for a preliminary ruling. Company’s tax identification number cancelled for failure to comply with the requirement to lodge a tax guarantee. F?városi Törvényszék Request for a preliminary ruling from the F?városi Törvényszék in the case MAX7 Design. In the light of Article 273 of Council Directive 2006/112/EC and the principle of proportionality under Article 52(1) of the Charter of Fundamental Rights of the EU, is legislation of a Member State under which a company’s t...

25 november 2022

H&I 2022/361: Global Ink Trade. Reference for a preliminary ruling. VAT deduction. Fővárosi Törvényszék

Global Ink Trade. Reference for a preliminary ruling. VAT deduction. F?városi Törvényszék Request for a preliminary ruling from the F?városi Törvényszék in the case Global Ink Trade. Within the framework of the taxable person’s general obligation to exercise scrutiny, irrespective of the performance and nature of the economic transaction shown on the invoices concerned, and regard being had to Articles 167, 168(a) and 178(a) of Council Directive 2006/112/EC and to the principles of legal cert...

25 november 2022

Internationale actualiteiten
Meest gelezen internationaal
Wolters Kluwer International Tax Blog
Excise duty exemption for electricity: the word to the Court of Justice

In his conclusions in Case C-571/21 on 13 October 2022 [1], AG Rantos addressed the exemption from excise duties for electricity intended to produce more electricity. The case concerns the refusal by the German customs authorities concerning the application for an exemption from excise duties made by a local company which extracted lignite in open-air... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/11/28/excise-duty-exemption-for-electricity-the-word-to-the-court-of-justice/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>

28 november 2022

The Contents of Highlights and Insights on European Taxation, Issue 11, 2022

Highlights &#38; Insights on European Taxation Please find below a selection of articles published this month (November 2022) in Highlights &#38; Insights on European Taxation, plus one freely accessible article. Highlights &#38; Insights on European Taxation (H&#38;I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/11/25/the-contents-of-highlights-and-insights-on-european-taxation-issue-11-2022/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>

25 november 2022

VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II

Customer’s status and capacity under EU VAT place of supply rules Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for applying the place of supply rules for services laid down in Title V, Chapter 3 of the VAT Directive (Articles 43 – 59a) [1].... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/11/21/vat-persons-in-the-sharing-economy-the-taxable-the-non-taxable-and-the-in-between-part-ii/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>

21 november 2022

VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I

Value-Added Tax (VAT) is considered an efficient and neutral form of taxation. Yet, although its invoice-credit method and the system of fractioned payments make it a self-policing tax, the VAT can be rather complex and costly to administer for businesses, which spend significant time and resources to comply with obligations associated with this tax. VAT... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/11/17/vat-persons-in-the-sharing-economy-the-taxable-the-non-taxable-and-the-in-between-part-i/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>

17 november 2022

Diversity in Tax Panels: not a Nice to Have, but a Need to Have!

“Oh, I was so happy when I was told you were in the panel!” It is always nice that someone is pleased with your presence, but this surprised me a bit. The OECD employee who made this confession had only just met me in the taxi that would bring us to the conference. Seeing my... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/11/11/diversity-in-tax-panels-not-a-nice-to-have-but-a-need-to-have/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>

11 november 2022