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 2020/92: Vikingo Fővállalkozó. Reference for a preliminary ruling. VAT deduction. Invoice and additional documentary evidence. Fővárosi Közigaz...

Vikingo F?vállalkozó. Reference for a preliminary ruling. VAT deduction. Invoice and additional documentary evidence. F?városi Közigazgatási és Munkaügyi Bíróság Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case Vikingo F?vállalkozó . Is it compatible with Articles 168(a) and 178(a) of Council Directive 2006/112/EC in conjunction with Articles 220(a) and 226 of that directive, and with the principle of effectiveness, for a national legal interpr...

30 maart 2020

H&I 2020/103: Balgarska natsionalna televizia. Reference for a preliminary ruling. Audiovisual services to viewers by public television broadcaster...

Balgarska natsionalna televizia. Reference for a preliminary ruling. Audiovisual services to viewers by public television broadcasters. Supply of services? Administrative sad Sofia-grad Request for a preliminary ruling from the Administrativen sad Sofia-grad in the case Balgarska natsionalna televizia . Can the supply of audiovisual media services to viewers by the public television broadcaster be regarded as a service supplied for consideration within the meaning of Article 2(1)(c) of Direct...

30 maart 2020

H&I 2020/93: Crewprint. Reference for a preliminary ruling. VAT deduction. Form of economic activity. Fővárosi Közigazgatási és Munkaügyi Bíróság

Crewprint. Reference for a preliminary ruling. VAT deduction. Form of economic activity. F?városi Közigazgatási és Munkaügyi Bíróság Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case Crewprint . Is it compatible with the relevant provisions on the deduction of VAT of Directive 2006/112 and with the principle of tax neutrality for national interpretation and practice to operate with the effect that the tax authority denies the right to deduct VAT...

30 maart 2020

H&I 2020/94: BAKATI PLUS. Reference for a preliminary ruling. VAT exemption. Personal luggage. Szegedi Közigazgatási és Munkaügyi Bíróság

BAKATI PLUS. Reference for a preliminary ruling. VAT exemption. Personal luggage. Szegedi Közigazgatási és Munkaügyi Bíróság Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság in the case BAKATI PLUS . Is it compatible with Article 147 of Council Directive 2006/112/EC for a Member State to operate a practice whereby the concept of ‘personal luggage’, defined as forming part of the concept of the supply of goods to foreign travellers, which is exempt from valu...

30 maart 2020

H&I 2020/104: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság in the case Boehringer Ingelheim.

Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case Boehringer Ingelheim. Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case Boehringer Ingelheim . Should Article 90(1) of Council Directive 2006/112/EC be interpreted as precluding a provision of national law, such as that at issue in the main proceedings, under which a pharmaceutical company which, pursuant to an agreement it is not obliged to enter i...

30 maart 2020

H&I 2020/95: Terracult. Adjustment of tax improperly invoiced. Advocate General

Terracult. Adjustment of tax improperly invoiced. Advocate General Opinion of Advocate General Bobek in the case Terracult . Directive 2006/112/EC and the principles of fiscal neutrality, effectiveness and proportionality, preclude a provision or practice of a Member State which does not allow the correction of invoices in respect of transactions carried out during a period which was the subject of a tax inspection, following which the tax authorities issued a tax assessment that has become f...

30 maart 2020

Highlights & Insights on European Taxation, Commission Decision on the German Sanierungsklausel

Publication of the Commission Decision on the German Sanierungsklausel in the Official Journal. The scheme on the fiscal carry-forward of losses in case of restructuring of companies in difficulty under § 8c(1a) KStG Sanierungsklausel does not constitute State aid within the meaning of Article 107(1) TFEU. European Commission , 22 January 2020, no. 2020/450, PbEU L94(notified under document C(2020) 254) (Only the German text is authentic) (Text with EEA relevance) THE EUROPEAN COMMISSION, Hav...

30 maart 2020

Highlights & Insights on European Taxation, Commission approves state support for EUR 250 million Latvian subsidised loan scheme and loan guarantee scheme for companies affected by coronavirus outbreak

The European Commission has found Latvian loan guarantee scheme and subsidised loan scheme for companies affected by coronavirus outbreak to be in line with EU State aid rules. The schemes were approved under the State aid Temporary Framework to support the economy in the context of the COVID-19 outbreak adopted by the Commission on 19 March 2020. European Commission , 23 March 2020, no. IP/20/508The European Commission has found Latvian loan guarantee scheme and subsidised loan scheme for co...

30 maart 2020

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