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. 

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Verschenen in Highlights & Insights
Krakvet. Reference for a preliminary ruling. Distance sales. Sale of goods through an online retail outlet. Curtea de Apel București

Krakvet. Reference for a preliminary ruling. Distance sales. Sale of goods through an online retail outlet. Curtea de Apel Bucure?ti Request for a preliminary ruling from the Curtea de Apel Bucure?ti in the case Krakvet . In the context of the sale of goods through an online retail outlet, is Article 33 of Directive 2006/112 to be interpreted as not applying in the situation where the customer directly enters into a contract with the carrier for the transport of the goods from the Member Stat...

31 mei 2019

X GmbH. Standstill clause. Justification of restriction on free movement of capital. Court of Justice

Judgment of the Court in the case X. The standstill clause in Article 64(1) TFEU must be interpreted as meaning that Article 63(1) TFEU does not prejudice the application of a restriction on movements of capital to or from third countries involving direct investment which existed, in its essence, on 31 December 1993 in the legislation of a Member State, although the scope of the restriction was extended, after that date, to include shareholdings which do not involve direct investment. The standstill clause in Article 64(1) TFEU must be interpreted as meaning that the prohibition in Article 63(1) TFEU is applicable to a restriction on movements of capital to or from third countries involving direct investment where the national tax legislation laying down that restriction was substantially amended, after 31 December 1993, by means of the adoption of a law which entered into force, but which was replaced, before ever being applied in practice, by legislation essentially identical to that applicable on 31 December 1993, unless the applicability of that law was deferred in accordance with national law, so that, despite its entry into force, it was not applicable to cross‑border movements of capital that are covered by Article 64(1) TFEU, which it is for the referring court to determine. Article 63(1) TFEU must be interpreted as not precluding legislation of a Member State under which income obtained by a company established in a third country that does not come from an activity of that company pursued on its own account, such as income classified as ‘controlled‑company income from invested capital’ within the meaning of that legislation, is incorporated, pro rata to the amount of the shareholding, into the tax base of a taxable person residing in that Member State where that taxable person holds at least 1% of the shares in that company and that income is taxed, in that third country, at a lower rate than the rate prevailing in the Member State concerned, unless there is a legal framework providing, in particular, treaty obligations that empower the national tax authorities of that Member State to verify, if necessary, the accuracy of information provided in respect of that company with a view to demonstrating that that taxable person’s shareholding in that company is not the result of an artificial scheme.

31 mei 2019

Pfizer Consumer Healthcare. Reference for a preliminary ruling. Classification of bandage-like material containing heat cells including chemicals. ...

Pfizer Consumer Healthcare. Reference for a preliminary ruling. Classification of bandage-like material containing heat cells including chemicals. First-tier Tribunal Reference for a preliminary ruling from the First-tier Tribunal in the case Pfizer Consumer Healthcare on the classification of bandage-like material containing heat cells including chemicals.

31 mei 2019

Sequeira Mesquita. VAT exemption on transfer of use of land comprising vineyards. Contract for one year, automatically renewable. Court of Justice

Sequeira Mesquita. VAT exemption on transfer of use of land comprising vineyards. Contract for one year, automatically renewable. Court of Justice Judgment of the Court of Justice in the case Sequeira Mesquita . Article 13B(b) of Sixth Council Directive 77/388/EEC must be interpreted as meaning that the exemption from VAT on the leasing or letting of immovable property provided for in that provision is applicable to a contract for transfer of the use of land comprising vineyards for agricultu...

31 mei 2019

Blackrock Investment Management. Reference for a preliminary ruling. Supply of management services. Upper Tribunal

Blackrock Investment Management. Reference for a preliminary ruling. Supply of management services. Upper Tribunal Reference for a preliminary ruling from the Upper Tribunal in the case Blackrock Investment Management on a single supply of management services.

31 mei 2019

United Biscuits. Reference for a preliminary ruling. Pension fund management services. Court of Appeal

United Biscuits. Reference for a preliminary ruling. Pension fund management services. Court of Appeal Reference for a preliminary ruling from the Court of Appeal in the case United Biscuits . Are supplies of such pension fund management services (PFM Services) as are provided to the Trustees by (a) Insurers and/or (b) Non-Insurers “insurance transactions” within the meaning of Article 135(1)(a) of the VAT Directive (formerly Article 13B(a) of the Sixth Directive)?

31 mei 2019

Mydibel. Sale and lease back transaction. No obligation to adjust VAT on a building. Court of Justice

Judgment of the Court of Justice in the case Mydibel. Subject to verification of the relevant matters of fact and national law by the referring court, Articles 184, 185, 187 and 188 of Council Directive 2006/112/EC must be interpreted as not imposing an obligation to adjust VAT on a building which was initially deducted correctly, where that property was the subject of a sale and lease back transaction not subject to VAT in circumstances such as those at issue in the main proceedings.

31 mei 2019

PSM ‘K’. EU law does not preclude VAT to enforcement fees. Court of Justice

PSM ‘K’. EU law does not preclude VAT to enforcement fees. Court of Justice Judgment of the Court of Justice in the case PSM ‘K’ . The provisions of Council Directive 2006/112/EC and the principles of neutrality of VAT and proportionality must be interpreted as not precluding an administrative practice of the competent national authorities, such as that at issue in the main proceedings, under which the VAT relating to supplies of services by a court enforcement officer in an enforcement proce...

31 mei 2019

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