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Highlights & Insights

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 becommentarieerd 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 2018/389: Galeria Parque Nascente. Reference for a preliminary ruling. Reverse merger. Interest on loans taken out with third parties. Tribunal...

Galeria Parque Nascente. Reference for a preliminary ruling. Reverse merger. Interest on loans taken out with third parties. Tribunal Arbitral Tributário Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Galeria Parque Nascente . If Article 23(1)(c) of the Corporation Tax Code, in the version in force in 2013, and Article 23(1) and (2)(c) of that code, in the version in force in 2014, are interpreted as meaning that, after the ‘reverse merger’ in question, the...

18 september 2018

H&I 2018/378: SAKSA. Combined Nomenclature. Classification of mineral oil. Court of Justice

Judgment of the Court of Justice in the case SAKSA. The Combined Nomenclature contained in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, must be interpreted as meaning that a mineral oil, such as that at issue in the main proceedings, may not, on account of its distillation characteristics, be classified as gas oil under subheading 2710 19 43 of that nomenclature, even when that oil meets the requirements referred to in harmonised standard EN 590:2013, in the version of the month of September 2013, relating to gas oil for arctic or severe winter climates.

14 september 2018

H&I 2018/386: Krakvet Marek Batko. Reference for a preliminary ruling. Prevention of jurisdictional conflicts. Fővárosi Közigazgatási és Munkaügyi ...

Krakvet Marek Batko. Reference for a preliminary ruling. Prevention of jurisdictional conflicts. F?városi Közigazgatási és Munkaügyi Bíróság Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case KrakVet Marek Batko . Must the objectives of Council Directive 2006/112/EC, in particular the requirements for the prevention of jurisdictional conflicts between Member States and double taxation, referred to in recitals 17 and 62 thereof, and Council Regula...

14 september 2018

H&I 2018/387: Tesco-Global Áruházak. Reference for a preliminary ruling. Special tax with progressive tax rate. Retail establishments under foreign...

Tesco-Global Áruházak. Reference for a preliminary ruling. Special tax with progressive tax rate. Retail establishments under foreign ownership. F?városi Közigazgatási és Munkaügyi Bíróság Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case Tesco-Global Áruházak . Is the fact that taxable persons under foreign ownership which operate a number of retail establishments through a single company and which are engaged in store retail trade in fact have...

14 september 2018

H&I 2018/379: Gmina Wroclaw. Transfer of the ownership of property belonging to a municipality to the Public Treasury in return for the payment of ...

Judgment of the Court of Justice in the case Gmina Wroclaw. Article 2(1)(a) and Article 14(2)(a) of Council Directive 2006/112/EC must be interpreted as meaning that a transfer of ownership of immovable property belonging to a taxable person for VAT purposes to the Public Treasury of a Member State, carried out in accordance with the law and in return for a payment of compensation, constitutes a transaction subject to VAT in a situation, such as that at issue in the main proceedings, where the same person simultaneously represents the expropriating authority and the municipality that is the subject of the expropriation and where the latter continues the practical management of the relevant property, even if the payment of compensation has been made only by means of an internal accounting transfer within the budget of the municipality.

14 september 2018

H&I 2018/388: IO. Reference for a preliminary ruling. Economic activity. Member of the Supervisory Board of a foundation. Hof Den Bosch

IO. Reference for a preliminary ruling. Economic activity. Member of the Supervisory Board of a foundation. Hof Den Bosch Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch in the case IO . Does a member of the Supervisory Board of a foundation, who is in a subordinate position in regard to that Board for his employment and remuneration conditions, but who is otherwise not in a subordinate position in regard to the Supervisory Board or the foundation, carry out his economi...

14 september 2018

H&I 2018/381: Varna Holideis. Adjustment of VAT deduction. Court has no jurisdiction. Court of Justice

Judgment of the Court of Justice in the case Varna Holideis. The Court has no jurisdiction to answer the questions referred by the Administrativen sad – Varna (Administrative Court, Varna, Bulgaria).

14 september 2018

H&I 2018/380: Spain and Others v Commission. State aid. Spanish tax lease system. Court of Justice

Spain and Others v Commission. State aid. Spanish tax lease system. Court of Justice The Court of Justice has set aside the judgment of the General Court on the Spanish tax lease system. The General Court had annulled the Commission’s decision that that system constituted State aid. The case is thus referred back to the General Court.

14 september 2018

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