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 2020/296: Hauptzollamt B. Reference for a preliminary ruling. Interest on refund of incorrectly assessed electricity tax. Bundesfinanzhof

Hauptzollamt B. Reference for a preliminary ruling. Interest on refund of incorrectly assessed electricity tax. Bundesfinanzhof Request for a preliminary ruling from the Bundesfinanzhof in the case Hauptzollamt B. Is interest payable under EU law in respect of an entitlement to a refund of incorrectly assessed electricity tax if the assessment of the electricity tax in a lower amount was based on the optional tax reduction pursuant to Article 17(1)(a) of Council Directive 2003/96/EC and the t...

30 juni 2020

H&I 2020/297: Kemwater ProChemie. Reference for a preliminary ruling. Condition on VAT deduction. Supply received made by another taxable person. N...

Kemwater ProChemie. Reference for a preliminary ruling. Condition on VAT deduction. Supply received made by another taxable person. Nejvyšší správní soud Request for a preliminary ruling from the Nejvyšší správní soud in the case Kemwater ProChemie. Is it compatible with Directive 2006/112/EC for exercise of the right to deduct input value added tax to be conditional on the taxable person fulfilling the obligation to prove that the taxable supply received was made by another specific taxable ...

30 juni 2020

H&I 2020/291: Nelson Antunes da Cunha. Recovery of State aid. Court of Justice

udgment of the Court of Justice in the case Nelson Antunes da Cunha. EU law precludes a national limitation period expiring before a Commission recovery order is taken or to expire because of procrastination by national authorities.

30 juni 2020

H&I 2020/295: Wellcome Trust Ltd. Place of supply of services of investment management services. Advocate General

Wellcome Trust Ltd. Place of supply of services of investment management services. Advocate General Opinion of Advocate General Hogan in the case Wellcome Trust Ltd. Article 44 of Council Directive 2006/112/EC should be interpreted as meaning that when a taxable person carrying on a non-economic activity consisting of the purchase and sale of shares and other securities in the course of the management of the assets of a charitable trust acquires a supply of investment management services from...

30 juni 2020

Highlights & Insights on European Taxation, Amendment to DAC allowing Member States an option to defer by up to six months

The Council has adopted an amendment to the DAC allowing Member States an option to defer by up to 6 months the time limits for the filing and exchange of the following information: automatic exchanges of information on financial accounts of which the beneficiaries are tax residents in another Member State; reportable cross-border tax planning arrangements. Council of the European Union , 19 June 2020, no. 8498/20LEGISLATIVE ACTS AND OTHER INSTRUMENTS Subject: COUNCIL DIRECTIVE amending Direc...

30 juni 2020

Highlights & Insights on European Taxation, Council agrees on the postponement of certain tax rules

To address the severe disruptions created by the COVID-19 pandemic, the EU will allow more time to comply with rules on cross-border information reporting (DAC) and exchanges and VAT for e-commerce. Council of the European Union , 24 June 2020, no. 24062020To address the severe disruptions created by the COVID-19 pandemic, the EU will allow more time to comply with rules on cross-border information reporting and exchanges and VAT for e-commerce. The Council adopted an amendment to the DAC all...

30 juni 2020

Highlights & Insights on European Taxation, Optional DAC6 deferral now published in Official Journal

Council Directive (EU) 2020/876 of 24 June 2020 amending Directive 2011/16/EU to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic. Council of the European Union , 24 June 2020, no. 2020/876THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof, Having regard to the proposal from the European Co...

30 juni 2020

Highlights & Insights on European Taxation, Belgian tax shelter aid scheme for video game production. Invitation to submit comments

Interested parties may submit their comments within one month of 19 June 2020 on the Belgian tax shelter aid scheme for video game production. European Commission , 19 June 2020, no. SA.54817 PbEU C206The full text can be found here.

30 juni 2020

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