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, Pdf Special EU-UK Trade and Cooperation Agreement

The pdf can be downloaded here.

23 februari 2021

H&I 2021/87: Consob. Failure to cooperate with the competent authorities. Right to remain silent and to avoid self-incrimination. Court of Justice

Judgment of the Court of Justice in the case Consob. Article 14(3) of Directive 2003/6/EC on insider dealing and market manipulation (market abuse) and Article 30(1)(b) of Regulation (EU) No 596/2014 on market abuse (market abuse regulation), read in the light of Articles 47 and 48 of the Charter of Fundamental Rights of the European Union, must be interpreted as allowing Member States not to penalise natural persons who, in an investigation carried out in respect of them by the competent authority under that directive or that regulation, refuse to provide that authority with answers that are capable of establishing their liability for an offence that is punishable by administrative sanctions of a criminal nature, or their criminal liability.

22 februari 2021

H&I 2021/86: UCMR – ADA. Taxable person. Collective management of copyright on musical works. Court of Justice

UCMR – ADA. Taxable transactions – Fees for the public performance of musical works – Payment of a non-exclusive licence by end users of the works – Collective copyright management organisation – Collection of fees from end users by the organisation in its own name and on behalf of copyright holders.

17 februari 2021

H&I 2021/71: W. Reference for a preliminary ruling. Loss deduction. Permanent establishment. Bundesfinanzhof

W. Reference for a preliminary ruling. Loss deduction. Permanent establishment. Bundesfinanzhof Request for a preliminary ruling from the Bundesfinanzhof in the case W. Is Article 43, in conjunction with Article 48, of the Treaty establishing the European Community (now Article 49, in conjunction with Article 54, TFEU) to be interpreted as precluding legislation of a Member State which prevents a resident company from deducting losses incurred by a permanent establishment in another Member St...

10 februari 2021

H&I 2021/72: Casa di Cura Città di Parma. Reference for a preliminary ruling. VAT deduction. Pro rata. Commissione tributaria provinciale di Parma

Casa di Cura Città di Parma. Reference for a preliminary ruling. VAT deduction. Pro rata. Commissione tributaria provinciale di Parma Request for a preliminary ruling from the Commissione tributaria provinciale di Parma in the case Casa di Cura Città di Parma. Is there a conflict between national legislation and [EU] law and, in particular, between Article 19(5) and Article 19bis of Presidential Decree 633/72 (the Italian national legislation which governs the mechanism for calculating the no...

10 februari 2021

H&I 2021/70: Finanzamt Waldviertel. Reference for a preliminary ruling. Waiving of residence rules in Social Security Regulation. Bundesfinanzgericht

Finanzamt Waldviertel. Reference for a preliminary ruling. Waiving of residence rules in Social Security Regulation. Bundesfinanzgericht Request for a preliminary ruling from the Bundesfinanzgericht in the case Finanzamt Waldviertel. Are Articles 4 and 7 of Regulation (EC) No 883/2004 valid? Is Article 7 of Regulation No 883/2004, in particular its title ‘Waiving of residence rules’, to be interpreted as meaning that it precluded the legally valid adoption of the general rules governing the i...

10 februari 2021

H&I 2021/58: DuoDecad. Reference for a preliminary ruling. Know-how licence. Subcontractor. Fővárosi Törvényszék

DuoDecad. Reference for a preliminary ruling. Know-how licence. Subcontractor. F?városi Törvényszék Reference for a preliminary ruling from the F?városi Törvényszék in the case DuoDecad. Must Articles 2(1)(c), 24(1) and 43 of Council Directive 2006/112 be interpreted as meaning that, since the acquirer of a know-how licence – a company established in a Member State of the European Union (in the case of the dispute in the main proceedings, Portugal) – does not provide the services available on...

10 februari 2021

H&I 2021/83: Pilsētas zemes dienests. Reference for a preliminary ruling. VAT exemption for leasing of immovable property. Satversmes tiesa

Pils?tas zemes dienests. Reference for a preliminary ruling. VAT exemption for leasing of immovable property. Satversmes tiesa Reference for a preliminary ruling from the Satversmes tiesa in the case Pils?tas zemes dienests. Must the exemption from VAT for the leasing of immovable property provided for in Article 135(1)(l) of Council Directive 2006/112/EC be interpreted as meaning that that exemption applies to the leasing of land in the case of compulsory leasing? If the answer to the first ...

10 februari 2021

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