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
Highlights & Insights on European Taxation, European Commission (comments by Diederik Bogaerts)

The deployment of EMCS (Excise Movement Control System) phase 3.4 on 13 February 2020 (phase 3.3 of EMCS was implemented on 15 February 2018) requires amending following EU Excise legislation: Commission Implementing Regulation (EU) 2019/2221 of 12 December 2019 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration (hereinafter: Commission Implementing Regulation (EU) 2019/2221); Commission Implementing Regulation (EU) 2019/2...

13 januari 2020

Highlights & Insights on European Taxation, United Kingdom. Authorisation to restrict VAT deduction on the cost of hiring or leasing of a car is extended until 31 January 2020

United Kingdom is authorised to restrict to 50% the right of the hirer or lessee of a car to deduct VAT on the cost of hiring or leasing of a car where the car is not used entirely for business purposes. It also authorises the United Kingdom not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person. Those measures remove the need for the hirer or lessee of a business car to keep records of private mileage travelled in that car...

3 januari 2020

Highlights & Insights on European Taxation, Introduction of a VAT exemption on supply of goods for use of armed forces

Council Directive (EU) 2019/2235 amending Directive 2006/112/EC on the common system of VAT and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework. Council of the European Union , 16 December 2019, no. 2019/2235THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof, Having regard to the proposal from the European Commission, After...

3 januari 2020

Highlights & Insights on European Taxation, Spain and France. Special measure on electricity interconnection between Gatica and Cubnezais

Spain and France are authorised to consider the electricity interconnection between Gatica in Spain and Cubnezais in France as being situated 50% on the territory of Spain and 50% on the territory of France for the purposes of supplies of goods and services, intra-Community acquisitions of goods and importations of goods intended for its construction. Council of the European Union , 16 December 2019, no. 2019/2244THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functionin...

3 januari 2020

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