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 2022/2: Beeren-, Wild-, Feinfrucht. Temporal application of Article 211 of the UCC. Court of Justice

Judgment of the Court of Justice in the case Beeren-, Wild-, Feinfrucht. Article 211(2) of Regulation (EU) No 952/2013 laying down the Union Customs Code (UCC) is to be interpreted as applying only to applications whose retroactive authorisation period would be valid as from 1 May 2016. The conditions in Art. 211(2) UCC for the retroactive authorization of a special scheme are either wholly or predominantly material conditions. Those conditions determine whether the applicant has a customs debt in respect of the goods in question. Therefore, Art. 211(2) UCC as a new material rule will not be applied to legal situations created and acquired under the old regime.

5 januari 2022

Highlights & Insights on European Taxation, New import formalities to bring goods into the UK as of 1 January 2022 (comments by Piet Jan de Jonge)

The UK border locations can choose either the temporary storage model or the pre-lodgement model (newly developed as an alternative for ports that may not have the space and infrastructure to operate temporary storage). Provided the requirements for customs controls under each model can be met, it will be possible for ports and carriers to operate both pre-lodgement and temporary storage models within one border location (a mixed model). When UK border locations operators choose to operate th...

5 januari 2022

Highlights & Insights on European Taxation, CRMS2 helps customs authorities exchange real-time information (comments by Piet Jan de Jonge)

The CRMS2 facilitates the real-time exchange of risk-related information between customs administrations. This covers a broad range of possible risks, such as security risks related to explosives, safety risks related to health, the environment or product safety, financial and commercial risks including intellectual property rights and cash controls. The exchange of information has proven particularly useful during the COVID-19 pandemic, when large quantities of medical goods need to be swift...

5 januari 2022

H&I 2021/777: Dubrovin & Tröger – Aquatics. VAT exemption for school and university education does not apply to swimming lessons. Court of Justice

Judgment of the Court of Justice in the case Dubrovin & Tröger – Aquatics. The concept of ‘school or university education’, within the meaning of Article 132(1)(i) and (j) of Council Directive 2006/112/EC must be interpreted as not covering swimming tuition provided by a swimming school.

3 januari 2022

H&I 2021/760: Icade Promotion. Scope of the margin taxation scheme. Supply of building land. Court of Justice

Judgment of the Court of Justice in the case Icade Promotion. Article 392 of Council Directive 2006/112/EC must be interpreted as allowing the margin scheme to be applied to transactions involving the supply of building land both where the purchase thereof was subject to VAT, without the taxable person who sold it being entitled to deduct that tax, and where the purchase of that property was not subject to VAT even though the price at which the taxable dealer purchased those goods incorporated an amount of VAT, paid as input VAT by the initial seller. However, apart from in the latter situation, that provision does not apply to transactions involving the supply of building land on whose initial purchase no VAT was paid, either because that purchase is not subject to VAT or because an exemption applies.

29 december 2021

H&I 2021/742: Luxembourg v Commission. Appeal in case on tax rulings granted by Luxembourg to companies in the Engie group

Luxembourg v Commission. Appeal in case on tax rulings granted by Luxembourg to companies in the Engie group Apeal brought on by Luxembourg against the judgment of the General Court in joined Cases T-516/18 and T-525/18, Luxembourg and Engie Global and Others v Commission. The General Court found the existence of a tax advantage in tax rulings granted by Luxembourg to companies in the Engie group.First ground of appeal: By accepting the existence of a ‘narrow’ reference framework the General ...

29 december 2021

H&I 2021/759: DGRFP Cluj. Reference for a preliminary ruling. Taxable person. Natural persons who are parties to a contract. Curtea de Apel Cluj

DGRFP Cluj. Reference for a preliminary ruling. Taxable person. Natural persons who are parties to a contract. Curtea de Apel Cluj Request for a preliminary ruling from the Curtea de Apel Cluj in the case DGRFP Cluj. Can VAT Directive 2006/112 in general, and Articles 9, 12, 14, 62, 63, 65, 73 and 78 in particular, be interpreted, in a specific context such as that of the dispute in the main proceedings, as meaning that as regards the occurrence of the chargeable event in the case of taxable ...

29 december 2021

H&I 2021/749: Finanzamt M. Reference for a preliminary ruling. Refusal right of deduction. Second purchaser. Tax evasion in first sale. Finanzgeric...

Finanzamt M. Reference for a preliminary ruling. Refusal right of deduction. Second purchaser. Tax evasion in first sale. Finanzgericht Nürnberg Request for a preliminary ruling from the Finanzgericht Nürnberg in the case Finanzamt M. Can the second purchaser of a good be refused the right of deduction in respect of the purchase because he or she should have known that the original seller had evaded VAT in the first sale, even though the first purchaser had known that the original seller had ...

29 december 2021

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