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 2019/43: Prenatal. Reimbursement of customs duties. Advocate General

Prenatal. Reimbursement of customs duties. Advocate General Opinion of Advocate General Sharpston in the case Prenatal . Examination of the material before the Court has disclosed no factor affecting the validity of Decision C(2008) 6317 final finding that post-clearance entry in the accounts of import duties is justified and remission of those duties is not justified in a particular case, relating to the importation of textile products declared to originate in Jamaica (Case REM 03/07).

11 februari 2019

H&I 2019/48: Dong Yang Electronics. Reference for a preliminary ruling. Fixed establishment within the meaning of VAT Directive. Wojewódzki Sąd Adm...

Dong Yang Electronics. Reference for a preliminary ruling. Fixed establishment within the meaning of VAT Directive. Wojewódzki S?d Administracyjny we Wroc?awiu Request for a preliminary ruling from the Wojewódzki S?d Administracyjny we Wroc?awiu in the case Dong Yang Electronics . Can it be inferred, from the mere fact that a company established outside the European Union has a subsidiary in the territory of Poland, that a fixed establishment exists in Poland within the meaning of Article 44 ...

11 februari 2019

H&I 2019/49: Unitel. Reference for a preliminary ruling. Conditions exemption with the right to deduct. Naczelny Sąd Administracyjny

Unitel. Reference for a preliminary ruling. Conditions exemption with the right to deduct. Naczelny S?d Administracyjny Request for a preliminary ruling from the Naczelny S?d Administracyjny in the case Unitel . In the light of Article 146(1)(a) and (b) and Article 131 of Council Directive 2006/112/EC and of the principles of taxation of consumption, neutrality and proportionality, should the correct national practice be to apply an exemption with the right to deduct (which in Poland means ap...

11 februari 2019

H&I 2019/50: World Comm Trading. Reference for a preliminary ruling. VAT deduction in proportion to the value of a discount. Curtea de Apel București

World Comm Trading. Reference for a preliminary ruling. VAT deduction in proportion to the value of a discount. Curtea de Apel Bucure?ti Request for a preliminary ruling from the Curtea de Apel Bucure?ti in the case World Comm Trading . Do Article 90 of Council Directive 2006/112/EC and the principle of VAT neutrality preclude national legislation (or an administrative practice based on unclear legislation) which denies an undertaking the right to deduct VAT in proportion to the value of a di...

11 februari 2019

H&I 2019/53: Anton van Zantbeek. Reference for a preliminary ruling. Belgian tax on stock exchange. Grondwettelijk Hof

Anton van Zantbeek. Reference for a preliminary ruling. Belgian tax on stock exchange. Grondwettelijk Hof Request for a preliminary ruling from the Grondwettelijk Hof in the case Anton van Zantbeek . Should Article 56 TFEU and Article 36 of the Agreement on the European Economic Area be interpreted as precluding national legislation which introduces a tax on stock exchange transactions, as referred to in Articles 120 and 1262 of the Belgian Wetboek diverse rechten en taksen (Code of miscellan...

11 februari 2019

H&I 2019/57: Huijbregts. Flemish code of Inheritance tax constitutes an impediment to the free movement of capital. Court of Justice

Huijbregts. Flemish code of Inheritance tax constitutes an impediment to the free movement of capital. Court of Justice Judgment of the Court of Justice in the case Huijbregts . A situation whereby an heir inherits a forest area located outside Belgium, which is managed in a sustainable manner, and which is not exempt from inheritance tax under the Flemish Code on Inheritance Tax, whereas an heir who inherits a forest area in Flanders which is managed in a sustainable manner is exempt from in...

11 februari 2019

H&I 2019/45: Tratave. Reduction of taxable amount in event of non-payment. Court of Justice

Tratave. Reduction of taxable amount in event of non-payment. Court of Justice Judgment of the Court of Justice in the case Tratave . The principle of neutrality as well as Articles 90 and 273 of Council Directive 2006/112/EC must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which provides that the reduction of the taxable amount for VAT, in the event of non-payment, cannot be made by the taxable person until it has given prior notice o...

11 februari 2019

H&I 2019/56: AREX CZ. Assigning transport of excise goods. Chain of successive transactions with a single transport. Impact on classification of an...

AREX CZ. Assigning transport of excise goods. Chain of successive transactions with a single transport. Impact on classification of an intra-Community acquisition. Court of Justice Judgment of the Court of Justice in the case AREX CZ . Article 2(1)(b)(iii) of Directive 2006/112 must be interpreted as meaning that, in a chain of successive transactions which gave rise only to a single intra-Community transport of excise goods under an excise duty suspension arrangement, the acquisition carried...

11 februari 2019

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