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, Study of the European Parliament Research Service: Taxation of the digital economy, latest developments (comments by the Editorial Board)

The EPRS has published a brief study setting out the latest developments regarding the taxation of the digital economy. The study was prepared for, and addressed to, the Members and staff of the EP as background material to assist them in their parliamentary work. The study firstly provides a general overview of some of the direct and indirect tax challenges raised by digital businesses such as online platforms. Secondly, it describes some of the latest developments in the field, including th...

4 mei 2021

Highlights & Insights on European Taxation, Members of the European Parliament lay out plans for a fairer tax system fit for the digital age (comments by the Editorial Board)

On 29 April 2021, MEPs adopted a Resolution on “Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax” (the “Resolution”). The document aims to keep the momentum going at a European level, while also pushing for changes on the EP’s primary concerns in this area. These concerns include: New taxing rightsAccording to the Resolution, taxing rights should reflect that, as a result of digitalisation, the interaction between businesses and consu...

4 mei 2021

Highlights & Insights on European Taxation, Resolution of the European Parliament on Digital Taxation (comments by the Editorial Board)

On 29 April 2021 the European Parliament (EP) adopted a Resolution on “Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax” (the “Resolution”). The Resolution touches on various issues related to the taxation of the digital economy, including the EP’s: (i) general considerations about how to address the tax challenges arising from the digitalisation of the economy; (ii) preference for a global multilateral agreement achieved through the ...

4 mei 2021

Highlights & Insights on European Taxation, EU Commission: Debt-equity bias reduction allowance (DEBRA) initiative (comments by the Editorial Board)

The European Commission has published in its portal a new initiative titled “Debt-equity bias reduction allowance” (DEBRA), which aims to encourage companies to finance their investments through equity contributions rather than through debt financing. Over-indebtedness could threaten the stability of the financial system and increase the risk of bankruptcies, which would in turn increase unemployment. DEBRA will therefore introduce an allowance for equity-financed new investments to mitigate ...

4 mei 2021

H&I 2021/282: Repsol Petróleo. Excise duty. Self-consumption of energy products for production of final energy products and non-energy products. Co...

Judgment of the Court of Justice in the case Repsol Petróleo. The first sentence of Article 21(3) of Council Directive 2003/93/EC restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that, where an establishment producing energy products intended for use as motor fuel or as heating fuel consumes energy products which it has itself produced and that, by that process, also inevitably obtains non-energy products from which economic value is derived, the portion of the consumption leading to the production of such non-energy products does not fall within the exemption concerning the chargeable event giving rise to the taxation of energy products provided for in that provision.

3 mei 2021

H&I 2021/271: PRODEX. Reference for a preliminary ruling. Combined Nomenclature. Classification of door frames. Augstākā tiesa

PRODEX. Reference for a preliminary ruling. Combined Nomenclature. Classification of door frames. Augst?k? tiesa Request for a preliminary ruling from the Augst?k? tiesa in the case PRODEX. Must the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff be interpreted as meaning that subheading 4418 20 of the Combined Nomenclature can include door frames and thresholds as separate goods?

3 mei 2021

H&I 2021/277: Ryanair DAC v Commission. Swedish Covid-19 loan guarantee scheme to support airlines is compatible with EU law. General Court

Ryanair DAC v Commission. Swedish Covid-19 loan guarantee scheme to support airlines is compatible with EU law. General Court Judgment of the General Court in the case Ryanair DAC v Commission. The loan guarantee scheme put in place by Sweden to support airlines holding a Swedish operating licence amid the Covid-19 pandemic and intended to remedy the serious disturbance to the economy of that Member State is compatible with EU law. The scheme at issue is presumed to have been adopted in the i...

3 mei 2021

H&I 2021/272: Ryanair DAC v Commission. French Covid-19 state aid to support airlines is not discriminatory. General Court

Judgment of the General Court in the case Ryanair DAC v Commission. The deferral of the payment of aviation taxes introduced by France during the Covid-19 pandemic to support airlines holding a French licence is consistent with EU law. The aid scheme is appropriate for making good the economic damage caused by the Covid-19 pandemic and does not constitute discrimination.

3 mei 2021

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