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 2020/587: Slovenský plynárenský priemysel. Reference for a preliminary ruling. Application PSD after accession to EU. Najvyšší súd Slovenskej r...

Slovenský plynárenský priemysel. Reference for a preliminary ruling. Application PSD after accession to EU. Najvyšší súd Slovenskej republiky By order of 1 October 2020, the Court (Sixth Chamber) ruled in the case Slovenský plynárenský priemysel as follows: Council Directive 90/435/EEC (PSD) does not apply in a situation in which the tax authorities of a Member State recover from the taxpayer unpaid corporation tax in respect of a tax period preceding the accession of that Member State to the...

4 december 2020

H&I 2020/597: Finanzamt V. Reference for a preliminary ruling. Inheritance tax. Acquisition of land. Place of residence. Finanzgericht Düsseldorf

Finanzamt V. Reference for a preliminary ruling. Inheritance tax. Acquisition of land. Place of residence. Finanzgericht Düsseldorf Request for a preliminary ruling from the Finanzgericht Düsseldorf in the case Finanzamt V. Must Articles 63(1) and 65 TFEU be interpreted as precluding national legislation of a Member State on the levying of inheritance tax which provides that, for the calculation of the tax, the allowance to be set against the taxable value in the case of an acquisition of lan...

4 december 2020

H&I 2020/586: ЕCOTEX BULGARIA. Restriction of cash payment of dividends. Combat tax evasion. Advocate General

?COTEX BULGARIA. Restriction of cash payment of dividends. Combat tax evasion. Advocate General Opinion of Advocate General De la Tour in the case ECOTEX BULGARIA on the restriction of cash payment of dividends. National provisions such as the one at issue here, are justified by the need to combat tax evasion and tax avoidance.

4 december 2020

H&I 2020/584: MK. Taxation of capital gains on immovable property. Possibility for non-residents to opt for resident regime. Advocate General

MK. Taxation of capital gains on immovable property. Possibility for non-residents to opt for resident regime. Advocate General Opinion of Advocate General Hogan in the case MK. Article 63 TFEU must be interpreted as not precluding national legislation which makes the taxation of capital gains derived from the sale of immovable property situated in a Member State by a resident of another Member State, subject to a different tax regime than the one applicable to residents, provided that that s...

4 december 2020

H&I 2020/585: E. EU law precludes reclassification of dividends. Advocate General

E. EU law precludes reclassification of dividends. Advocate General Opinion of Advocate General Hogan in the case E (Veronsaajien oikeudenvalvontayksikkö). Articles 63 and 65 TFEU are to be interpreted as not precluding national legislation according to which income paid to a natural person residing in Finland by a collective investment undertaking having its registered office in another Member State of the European Union and having the statutory form within the meaning of Directive 2009/65/E...

4 december 2020

H&I 2020/601: Thyssenkrupp Electrical Steel. Binding nature of the conclusions of the customs expert group. Advocate General

Thyssenkrupp Electrical Steel. Binding nature of the conclusions of the customs expert group. Advocate General Opinion of Advocate General Hogan in the case Thyssenkrupp Electrical Steel. Hogan proposes that the Court should dismiss the appeal.

4 december 2020

Highlights & Insights on European Taxation, Sweden. Reduced rate fo electricity provided to vessels at berth in a port

Sweden is authorised to apply a reduced rate of taxation to electricity directly provided to vessels, other than private pleasure craft, at berth in a port. The decision applies from 26 June 2020 until 31 December 2023. Council of the European Union , 29 Oktober 2020, no. 2020/1674THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the...

4 december 2020

Highlights & Insights on European Taxation, Simplified procedures for better tax compliance. European Commission

Roadmaps aim to inform citizens and stakeholders about the Commission's work in order to allow them to provide feedback and to participate effectively in future consultation activities. Citizens and stakeholders are, in particular, invited to provide views on the Commission's understanding of the problem and possible solutions and to make available any relevant information that they may have. This initiative aims at recommending to Member States how relationship between taxpayers and tax admi...

4 december 2020

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