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 2021/479: Germany: ‘rental’ of virtual land in an online game is taxable

This case was decided by the German financial court of Cologne. The court held that renting out virtual land in the context of an online game constitutes a supply subject to VAT.

23 juli 2021

H&I 2021/481: Administration de l’Enregistrement, des Domaines en de la TVA. VAT exemption. Services performed by a lawyer under powers of represen...

Judgment of the Court of Justice in the case Administration de l’Enregistrement, des Domaines en de la TVA. The activity of protecting adults lacking legal capacity carried out by a lawyer constitutes, as a rule, an economic activity. That activity may be exempted from VAT if the supply of services concerned is closely linked to welfare and social security work, and if that lawyer benefits, for the business he or she operates for that purpose, from recognition as a body devoted to social wellbeing.

23 juli 2021

H&I 2021/480: Dyrektor Izby Administracji Skarbowej w Katowicach. VAT rate. Restaurant and catering services. Court of Justice

Judgment of the Court of Justice in the case Dyrektor Izby Administracji Skarbowej w Katowicach. Article 98(2) of Council Directive 2006/112/EC must be interpreted as meaning that the concept of ‘restaurant and catering services’ includes the supply of food accompanied by sufficient support services intended to enable the immediate consumption of that food by the end customer, which is a matter for the national court to determine. Where the end customer chooses not to benefit from the material and human resources made available by the taxable person to accompany the consumption of the food supplied, it must be concluded that no support services accompany the supply of that food.

23 juli 2021

H&I 2021/469: Commission v Spain. Disproportionate penalties in case of non-fulfillment of information obligation concerning possession of property...

Commission v Spain. Disproportionate penalties in case of non-fulfillment of information obligation concerning possession of property. Advocate General Opinion of Advocate General Saugmandsgaard Øe in the case Commission v Spain. Spain has failed to fulfill its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area. Spanish fines imposed in the event of non-fulfillment of the information obligation concerning the possession of property and rights abroa...

20 juli 2021

Highlights & Insights on European Taxation, Statement on the two-pillar solution to address the tax challenges arising from the digitalisation of the economy (comments by the Editorial Board)

The key components included in the 1 July OECD/G20 IF's Statement are, inter alia , the following: Pillar One Scope: In-scope companies are multinational enterprises (MNEs) with global turnover above 20 billion euros and profitability above 10% (ie, profit before tax/revenue). Extractives and Regulated Financial Services are excluded. Nexus: There will be a new special purpose nexus rule permitting allocation of Amount A to a market jurisdiction when the in-scope MNE derives at least 1 millio...

20 juli 2021

Highlights & Insights on European Taxation, OECD’s Highlights Brochure: Addressing the tax challenges arising from the digitalisation of the economy (comments by the Editorial Board)

The Statement After a brief introduction, the Brochure reproduces the Statement released by the OECD/G20 IF on 1 July 2021. This latter document describes the key components of both pillar solutions to address the tax challenges arising from the digitalisation of the economy. As regards Pillar One, such components include inter alia, its scope, nexus, quantum, revenue sourcing, tax base determination, etc. In the case of Pillar two, these key components are – among others - its overall design...

20 juli 2021

Highlights & Insights on European Taxation, The European Commission welcomes the historic global agreement to ensure fairer taxation of multinational enterprises (comments by the Editorial Board)

The EU Commission welcomes the historic global agreement endorsed by G20 Finance Ministers and Central Bank Governors on 10 July 2021. This unprecedented consensus will usher in a complete reform of the international corporate tax system that will bring fairness and stability. The agreement reached was based on the work done under the auspices of the OECD’s Inclusive Framework (IF) and includes a: Reallocation of taxing rights: that will mean that a share of the excess profits of the largest,...

20 juli 2021

Highlights & Insights on European Taxation, European Commission: Q&A document on the global agreement on corporate taxation (comments by the Editorial Board)

The Q&A document published by the Commission provides answers to 14 FAQs in relation to the global agreement recently reached by 132 member jurisdictions of the OECD/G20 IF to reform international corporate tax rules (i.e., Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy). The document answers some general questions about the two-pillar solution and some specific questions about its implication for the EU. Concerning Pillar One, ...

20 juli 2021

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