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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. 

Kijk hieronder voor de inhoudsopgave van de laatst verschenen aflevering.

Verschenen in Highlights & Insights
H&I 2018/486: Commission v UK. UK has failed to fulfil its obligations. Fiscal marking of gas oils and kerosine. Court of Justice

Commission v UK. UK has failed to fulfil its obligations. Fiscal marking of gas oils and kerosine. Court of Justice Judgment of the Court of Justice in the case Commission v UK . The Court declares that by allowing the use of marked fuel for the purposes of propelling private pleasure craft, even where that fuel is not subject to any exemption from or reduction in excise duty, the United Kingdom has failed to fulfil its obligations.

19 november 2018

H&I 2018/487: Commission v Ireland. Ireland has failed to fulfil its obligations. Fiscal marking of gas oils and kerosene. Court of Justice

Commission v Ireland. Ireland has failed to fulfil its obligations. Fiscal marking of gas oils and kerosene. Court of Justice Judgment of the Court of Justice in the case Commission v Ireland . The Court declares that, by not ensuring that the minimum levels of taxation applicable to motor fuels laid down by Council Directive 2003/96/EC were applied to gas oil used as fuel for propelling private pleasure craft, and by permitting the use of marked fuel for propelling private pleasure craft, ev...

19 november 2018

Highlights & Insights on European Taxation, State of play of the transposition of the mandatory disclosure for intermediaries. European Commission

Meeting on the transposition of Council Directive (EU) 2018/822 of 25 May 2018 (known as ‘DAC6’) mandatory disclosure for intermediaries. European Commission , 24 September 2018, no. Working Party IVWorking Party IV – Direct Taxation 24 September 2018 The meeting dealt with the transposition of Council Directive (EU) 2018/822 of 25 May 2018 (known as ‘DAC6’). Experts from 27 Member States took part in the event. The meeting was mostly dedicated to answering the questions that the Commission S...

19 november 2018

Highlights & Insights on European Taxation, “Fiscalis” programme. Amendments. European Parliament

Draft report establishing the “Fiscalis” programme for cooperation in the field of taxation. European Parliament , 18 October 2018, no. 2018/0233(COD) The full text can be found here.

19 november 2018

Highlights & Insights on European Taxation, Directive on combating money laundering by criminal law enters into force on 2 December 2018

Directive (EU) 2018/1673 on combating money laundering by criminal law is published in the Official Journal. This Directive shall enter into force on 2 December 2018. Council of the European Union , 23 October 2018, no. DIRECTIVE (EU) 2018/1673THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 83(1) thereof, Having regard to the proposal from the European Commission, After transmission ...

19 november 2018

Highlights & Insights on European Taxation, Agenda Meeting of Working Party IV. DAC6

Agenda Meeting of Working Party IV. DAC6. European Commission , 24 September 2018, no. Agenda Meeting Working Party IVBrussels, 24 September 2018 Monday, 24 September 2018 Working Party IV will meet on 24 September 2018 at 10:00 am to discuss the transposition of Council Directive (EU) 2018/822Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrang...

19 november 2018

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

Council Directive amending Directive 2006/112/EC as regards VAT rates applied to books, newspapers and periodicals. Council of the European Union , 30 October 2018, no. 12657/18LEGISLATIVE ACTS AND OTHER INSTRUMENTS Subject: COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof...

19 november 2018

Highlights & Insights on European Taxation, Introduction of the detailed technical measures for the operation of the definitive VAT system. European Parliament

Draft report on the proposal for a Council directive amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States. European Parliament , 30 October 2018, no. 2018/0164(CNS)The full text can be found here.

19 november 2018

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