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 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, Questions and Answers on the Windsor Framework
A Q&A has been published on the Windsor Framework. The Windsor Framework constitutes a comprehensive set of joint solutions to address, in a definitive manner, the real-life concerns of all communities in Northern Ireland, while protecting the integrity of the EU Single Market. The solutions have been found within the framework of the Withdrawal Agreement, of which the Protocol is an integral part. European Commission , 27 Februari 2023, no. QANDA/23/1271The Protocol on Ireland/Northern Irela...
8 maart 2023
Highlights & Insights on European Taxation, The Windsor Framework. Protocol on (Northern) Ireland
The European Commission and the Government of the United Kingdom reached a political agreement in principle on the Windsor Framework. The Commission and the UK government have agreed on a number of measures to avoid any unintended consequences of EU VAT and excise rules applying in Northern Ireland: Possibility to set UK VAT rates below EU VAT minima rates for immovable goods with no risk that these goods enter the EU Single Market. UK SME VAT exemption scheme to apply for both goods and serv...
8 maart 2023
Highlights & Insights on European Taxation, Commission concludes that Walloon fiscal measure in favour of Renewi does not constitute aid
The European Commission has concluded that the Walloon Region’s tax measure in favour of Renewi Valorisation & Quarry does not constitute State aid within the meaning of EU rules. European Commission , 3 March 2023, no. MEX/23/1383 bLa Commission européenne a conclu que la mesure fiscale de la Région wallonne en faveur de la société Renewi Valorisation & Quarry (‘Renewi’) ne constitue pas une aide d’État au sens des règles de l’UE. En 2015, la Commission a reçu une plainte contre une aide d’É...
8 maart 2023
Highlights & Insights on European Taxation, Commission orders Italy to recover illegal aid in the form of real estate tax exemption
The European Commission has ordered Italy to recover illegal State aid granted to certain non-commercial entities in the form of a real estate tax exemption. European Commission , 3 March 2023, no. MEX/23/1383 aThe European Commission has ordered Italy to recover illegal State aid granted to certain non-commercial entities in the form of a real estate tax exemption. The decision follows a 2018 judgment by the Court of Justice partially annulling a 2012 Commission decision declaring Italy’s ta...
8 maart 2023
H&I 2023/63: GE Aircraft Engine Services v HMRC. Accounting for VAT on services given free of charge in the context of a UK business that had given...
Judgment of the Court of Justice in GE Aircraft Engine Services. Article 26(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that a supply of services consisting, for a business, in offering retail vouchers to its employees in the context of a programme set up by that business and designed to recognize and reward the most deserving and high-performing employees does not fall within the scope of this Article.
6 maart 2023
Highlights & Insights on European Taxation, Commission Delegated Regulation on extending possibilities for making customs declarations (comments by Piet Jan de Jonge)
On 14 December 2022, the European Commission adopted Delegated Regulation (EU) 2023/398 amending Delegated Regulation (EU) 2015/2446 as regards extending the possibilities to make customs declarations orally or by any other act considered as a customs declaration, the invalidation of declarations in specific cases, and the specification of the exchange of information for entry summary declarations. Council Regulation (EU) No 952/2013 Article 131 paragrap c, Council Regulation (EU) No 952/2013...
6 maart 2023
H&I 2023/62: O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O. VAT exemption. Granting of credit. Court of Justice
Judgment of the Court of Justice in the case O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A. Article 135(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the services provided by a sub-participant under a sub-participation agreement, consisting of making available to the originator a financial contribution in exchange for payment of the proceeds from the receivables specified in that agreement and where those receivables remain on the originator’s balance sheet, fall within the concept of ‘granting of credit’ within the meaning of that provision.
28 februari 2023
Wolters Kluwer International Tax Blog
The Contents of Highlights & Insights on European Taxation, Issue 12, 2022
Highlights & Insights on European Taxation Please find below a selection of articles published this month in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/12/23/the-contents-of-highlights-insights-on-european-taxation-issue-12-2022/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>
23 december 2022
In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and advisors around the world busy. It is an area that has seen numerous changes in tax policy, sometimes as a... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/12/21/in-or-out-of-scope-the-peculiar-case-of-company-directors-services-under-uae-and-eu-vat/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>
21 december 2022
The Contents of Intertax, Volume 50, Issue 12, 2022
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Joachim Englisch, GloBE Rules and Tax Competition This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment.... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/12/08/the-contents-of-intertax-volume-50-issue-12-2022/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>
8 december 2022
The CJEU’s Ruling in the FIAT Case: One Light but Still Many Shadows
State aid law is closely linked to the Treaty on the Functioning of the European Union (TFEU) commitment to creating, maintaining, and strengthening a common market in which competition is not distorted. Precisely what characterises companies that form part of a group of companies (multinational or not) is that transactions carried out between them are... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/12/05/the-cjeus-ruling-in-the-fiat-case-one-light-but-still-many-shadows/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>
5 december 2022
Excise duty exemption for electricity: the word to the Court of Justice
In his conclusions in Case C-571/21 on 13 October 2022 [1], AG Rantos addressed the exemption from excise duties for electricity intended to produce more electricity. The case concerns the refusal by the German customs authorities concerning the application for an exemption from excise duties made by a local company which extracted lignite in open-air... <div class="more-container"><a class="more-link" href="http://kluwertaxblog.com/2022/11/28/excise-duty-exemption-for-electricity-the-word-to-the-court-of-justice/" itemprop="url" data-wpel-link="internal">Continue reading</a></div>
28 november 2022