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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 2018/252: Cussens. VAT abuse of rights principle does not require a national measure transposing it. Court of Justice

Cussens. VAT abuse of rights principle does not require a national measure transposing it. Court of Justice Judgment of the Court of Justice in the case Cussens . The principle that abusive practices are prohibited must be interpreted as being capable, regardless of a national measure giving effect to it in the domestic legal order, of being applied directly in order to refuse to exempt from value added tax sales of immovable goods, such as the sales at issue in the main proceedings, carried ...

7 juni 2018

H&I 2018/251: Apple Sales International and Apple Operations Europe v Commission. State aid. Request of the US rejected. General Court

Apple Sales International and Apple Operations Europe v Commission. State aid. Request of the US rejected. General Court Order of the General Court in the case Apple Sales International and Apple Operations Europe v Commission . The General Court has rejected the request of the US for permission to intervene in Apple’s appeal against the Irish State aid decision. The General Court held that the US had not demonstrated a direct interest in the outcome of Apple’s appeal.

7 juni 2018

H&I 2018/254: Kreuzmayr. Successive supplies relating to same goods. Place of second supply. Court of Justice

Kreuzmayr. Successive supplies relating to same goods. Place of second supply. Court of Justice Judgment of the Court of Justice in the case Kreuzmayr . - In circumstances such as those in the main proceedings, the first paragraph of Article 32 of Council Directive 2006/112/EC must be interpreted as meaning that it applies to the second of two successive supplies of the same goods which gave rise to only one intra-Community transport. - Where the second supply in a chain of two successive sup...

7 juni 2018

H&I 2018/255: Firma Hans Bühler. Intra-Community chain transactions. VAT identification number. Court of Justice

Firma Hans Bühler. Intra-Community chain transactions. VAT identification number. Court of Justice Judgment of the Court of Justice in the case Firma Hans Bühler . Article 141(c) of Council Directive 2006/112/EC must be interpreted as meaning that the requirement laid down in that provision is met where the taxable person is resident and identified for VAT purposes in the Member State from which the goods are dispatched or transported, but that that taxable person uses the VAT identification ...

7 juni 2018

H&I 2018/259: Dos Santos. EU law precludes Portuguese annual road tax on light passenger motor vehicles. Discriminatory taxation. Court of Justice

Dos Santos. EU law precludes Portuguese annual road tax on light passenger motor vehicles. Discriminatory taxation. Court of Justice Order of the Court of Justice in the case Dos Santos . Article 110 TFEU must be interpreted as precluding legislation of a Member State pursuant to which the annual road tax established by that legislation is levied on light passenger motor vehicles registered or listed in that Member State without taking into account the date of first registration of the vehicl...

7 juni 2018

H&I 2018/257: Judgment of the Court of Justice in the case Donnellan.

Judgment of the Court of Justice in the case Donnellan. Judgment of the Court of Justice in the case Donnellan . Article 14(1) and (2) of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, read in the light of Article 47 of the Charter of Fundamental Rights of the European Union, must be interpreted as not precluding an authority of a Member State from refusing to enforce a request for recovery concerning a claim ...

7 juni 2018

H&I 2018/256: Zabrus Siret. EU law precludes Romanian legislation. Correcting errors in VAT returns for tax periods which have already been the sub...

Zabrus Siret. EU law precludes Romanian legislation. Correcting errors in VAT returns for tax periods which have already been the subject of a tax inspection. Court of Justice Judgment of the Court of Justice in the case Zabrus Siret . Articles 167, 168, 179, 180 and 182 of Council Directive 2006/112/EC and the principles of effectiveness, fiscal neutrality and proportionality must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which, by way ...

7 juni 2018

H&I 2018/258: Scialdone. EU law do not preclude Italian criminal tax penalties. Court of Justice

Scialdone. EU law do not preclude Italian criminal tax penalties. Court of Justice

7 juni 2018

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