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Highlights & Insights

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 becommentarieerd jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties. 

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Highlights & Insights on European Taxation, Measures to strengthen administrative cooperation and to improve the prevention of VAT fraud

Council Regulation amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax. On 2 October, the Council adopted this Council Regulation. Council of the European Union , 14 September 2018, no. 10472/18The full text can be found here.

8 oktober 2018

Highlights & Insights on European Taxation, Independent bodies to monitor compliance with fiscal rules. Draft report European Parliament

Draft report on the proposal for a Council directive laying down provisions for strengthening fiscal responsibility and the medium-term budgetary orientation in the Member States. Euro area Member States are already required under Regulation 473/2013 (on common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of excessive deficit of the Member States in the euro area) to set up independent bodies to monitor compliance with fiscal rules. The proposed Di...

8 oktober 2018

Highlights & Insights on European Taxation, Proposal for a Council Directive amending Directive 2006/112/EC, as regards VAT rates to books, newspapers and periodicals

Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals. Agreement was reached at the meeting of the Economic and Financial Affairs Council of 2 October 2018. The directive will be adopted without further discussion once the text has been finalised in all official languages. Council of the European Union , 28 September 2018, no. 12622/18Interinstitutional File: 2016/0374(CNS) ‘A’ ITEM NOTE From: General ...

8 oktober 2018

Highlights & Insights on European Taxation, Commission welcomes progress achieved on the road to a reformed EU VAT system

The European Commission has welcomed the progress made today by Member States on much-needed improvements to how Value Added Tax works in the EU. Council of the European Union , 2 October 2018, no. IP/18/5966Brussels, 2 October 2018 The European Commission has welcomed the progress made today by Member States on much-needed improvements to how Value Added Tax (VAT) works in the EU. Today’s meeting of EU finance ministers in Luxembourg saw agreements on a number of files in this field, all of ...

8 oktober 2018

Highlights & Insights on European Taxation, Council agrees to allow generalised, temporary reversal of VAT liability

On 2 October, the Council agreed to a proposal that will allow temporary derogations from normal VAT rules in order to better prevent VAT fraud. The proposed directive will allow Member States that are most severely affected by VAT fraud to temporarily apply a generalised reversal of VAT liability. Agreement was reached at a meeting of the Economic and Financial Affairs Council. The directive is expected to be adopted without further discussion once the European Parliament has delivered its o...

8 oktober 2018

Highlights & Insights on European Taxation, Palau removed from list of uncooperative jurisdictions

On 2 October 2018, the Council agreed to remove Palau from the EU’s list of non-cooperative tax jurisdictions. Six jurisdictions remain on the list of non-cooperative jurisdictions: American Samoa, Guam, Namibia, Samoa, Trinidad and Tobago and the US Virgin Islands. Furthermore, the Council found Liechtenstein and Peru compliant with all the commitments on tax cooperation. These two countries will be removed from annex II of the conclusions. Council of the European Union , 2 October 2018, no....

8 oktober 2018

Highlights & Insights on European Taxation, Council agrees short-term quick fixes in VAT rules

On 2 October 2018, the Council agreed on four adjustments to the EU’s current VAT rules to fix specific issues. Pending introduction of the new VAT system, four short-term ‘quick fixes’ will be made regarding the VAT aspects of trade between the Member States. The Council is expected to adopt the directive once the European Parliament has given its opinion. Council of the European Union , 2 October 2018, no. 532/18On 2 October 2018, the Council agreed on four adjustments to the EU’s current V...

8 oktober 2018

Highlights & Insights on European Taxation, Council adopts regulation aimed at improving controls on cash entering and leaving the EU

The Council today adopted a regulation aimed at improving controls on cash entering or leaving the Union. This follows an agreement reached with the European Parliament in June. The Council and the European Parliament now need to sign the adopted regulation. The signed text will be published in the EU Official Journal and will enter into force on the twentieth day following that of its publication. Council of the European Union , 2 October 2018, no. 536/18The Council today adopted a regulatio...

8 oktober 2018

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