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 2019/347: UBS Real Estate. Reference for a preliminary ruling. Relief on mortgage registration tax only in respect of closed-end real estate in...

UBS Real Estate. Reference for a preliminary ruling. Relief on mortgage registration tax only in respect of closed-end real estate investment funds. Corte suprema di cassazione Request for a preliminary ruling from the Corte suprema di cassazione in the case UBS Real Estate . Does EU law preclude the application of a provision of national law, such as Article 35(10-ter) of Decree Law No 223/2006 (in so far as it grants relief on mortgage registration tax and the Land Registry fee only in resp...

1 november 2019

H&I 2019/349: UBS Real Estate. Reference for a preliminary ruling. Relief on mortgage registration tax only in respect of closed-end reals estate i...

UBS Real Estate. Reference for a preliminary ruling. Relief on mortgage registration tax only in respect of closed-end reals estate investment funds. Corte suprema di cassazione Request for a preliminary ruling from the Corte suprema di cassazione in the case UBS Real Estate . Does EU law preclude the application of a provision of national law, such as Article 35(10-ter) of Decree Law No 223/2006 (in so far as it grants relief on mortgage registration tax and the Land Registry fee only in res...

1 november 2019

H&I 2019/346: Antionio Capaldo. Reference for a preliminary ruling. Review of assessments. Goods have been physically inspected upon importation. C...

Antionio Capaldo. Reference for a preliminary ruling. Review of assessments. Goods have been physically inspected upon importation. Commissione tributaria regionale della Campania Request for a preliminary ruling from the Commissione tributaria regionale della Campania in the case Antonio Capaldo . Where goods have been physically inspected upon importation, does this preclude initiating the procedure for the review of assessments referred to in Article 78 of Regulation (EEC) No 2913/92 estab...

1 november 2019

H&I 2019/348: Havenbedrijf Antwerpen and Maatschappij van de Brugse Zeehaven v Commission. State aid. Ports taxation in Belgium. General Court

Havenbedrijf Antwerpen and Maatschappij van de Brugse Zeehaven v Commission. State aid. Ports taxation in Belgium. General Court Judgment of the General Court in the case Havenbedrijf Antwerpen and Maatschappij van de Brugse Zeehaven v Commission on State aid.

1 november 2019

H&I 2019/336: Germany v Austria. German vignette for the use by passenger vehicles of federal roads is contrary to EU law. Court of Justice

Judgment of the Court of Justice in the case Germany v Austria. The Court finds that the infrastructure use charge, in combination with the relief from motor vehicle tax enjoyed by the owners of vehicles registered in Germany, constitutes indirect discrimination on grounds of nationality and is in breach of the principles of the free movement of goods and of the freedom to provide services. As regards the prohibition of discrimination on grounds of nationality, the Court finds that the effect of the relief from motor vehicle tax enjoyed by the owners of vehicles registered in Germany is to offset entirely the infrastructure use charge paid by those persons, with the result that the economic burden of that charge falls, de facto, solely on the owners and drivers of vehicles registered in other Member States.

31 oktober 2019

H&I 2019/339: Tribunal Económico-Administrativo Regional de Galicia. Reference for a preliminary ruling. VAT fraud. Price agreed includes VAT? Trib...

Tribunal Económico-Administrativo Regional de Galicia. Reference for a preliminary ruling. VAT fraud. Price agreed includes VAT? Tribunal Superior de Justicia de Galicia Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia in the case Tribunal Económico-Administrativo Regional de Galicia . Must Articles 73 and 78 of the VAT Directive, in the light of the principles of neutrality, prohibition of tax evasion and abuse of rights, and prohibition of the illegal disto...

31 oktober 2019

H&I 2019/340: Weindel Logistik Service. Reference for a preliminary ruling. VAT deduction on imported goods. Najvyšší súd Slovenskej republiky

Weindel Logistik Service. Reference for a preliminary ruling. VAT deduction on imported goods. Najvyšší súd Slovenskej republiky Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky in the case Weindel Logistik Service . Must Article 167 and Article 168(e) of Council Directive 2006/112/EC be interpreted as meaning that the right to deduct the VAT which a taxable person is required to pay on imported goods is conditional on a right of ownership in respect of the imported...

31 oktober 2019

H&I 2019/345: KPC Herning. Supply of land supporting a building cannot be classified as supply of building land. Court of Justice

KPC Herning. Supply of land supporting a building cannot be classified as supply of building land. Court of Justice Judgment of the Court of Justice in the case KPC Herning . Article 12(1)(a) and (b), (2) and (3) and Article 135(1)(j) and (k) of Council Directive 2006/112/EC must be interpreted as meaning that a supply of land supporting a building at the date of that supply cannot be classified as a supply of ‘building land’ where that transaction is economically independent of other service...

31 oktober 2019

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