Start Verdieping Highlights & Insights

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 becommentarieerd 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 2018/298: Soares de Sousa. Reference for a preliminary ruling. Higher tax charge on vehicles which were first registered in other Member States...

Soares de Sousa. Reference for a preliminary ruling. Higher tax charge on vehicles which were first registered in other Member States. Tribunal Arbitral Tributário Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Soares de Sousa . Does EU law, and Article 110 TFEU in particular, preclude a tax provision such as Article 2(1)(a) and (b) of the URT (Unitary Road Tax) Code from imposing a higher tax charge on vehicles of the same make, model, fuel type and age on...

27 juni 2018

Highlights & Insights on European Taxation, Council Directive amending Directive on the obligation to respect a minimum standard VAT rate.

Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate. The directive makes the 15% minimum standard rate a permanent feature of a new VAT system. Council of the European Union , 10 April 2018, no. 7166/18Brussels, 10 April 2018 (OR. en) 7166/18 FISC 133 ECOFIN 240 Interinstitutional File: 2017/0349 (CNS) LEGISLATIVE ACTS AND OTHER INSTRUMENTS Subject: COUNCIL DIRECTIVE amending Directive 2006/112/E...

27 juni 2018

Highlights & Insights on European Taxation, ‘Customs’ programme for cooperation in the field of customs. Annexes to the proposal

Annexes to the to the Proposal for a Regulation of the European Parliament and of the Council establishing the ‘Customs’ programme for cooperation in the field of customs. European Commission , 8 June 2018, no. COM(2018) 442 final ANNEXES 1 to 2Brussels, 8.6.2018 COM(2018) 442 final ANNEXES 1 to 2 {SEC(2018) 295 final} - {SWD(2018) 321 final} - {SWD(2018) 322 final} Actions referred to in points (a), (b) and (d) of the first sub-paragraph of Article 7(3) may take the forms, among others, of: ...

27 juni 2018

Highlights & Insights on European Taxation, Amended proposal for a Council Regulatio on measures to boost VAT administrative cooperation

Amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of VAT. Council of the European Union, 8 June 2018, no. 9820/18The full text can be found here.

27 juni 2018

Highlights & Insights on European Taxation, Situation on CCTB. European Parliament

The European Parliament has outlined the situation on the CCTB proposal. The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). European Parliament, 15 June 2018. no. PE 595.907The European Commission has decided to re-launch the common consolidated co...

27 juni 2018

Highlights & Insights on European Taxation, VAT minimum standard rate set permanently at 15%

On 22 June 2018, the Council adopted a directive making the 15% minimum standard rate a permanent feature of a new VAT system. A 15% minimum standard rate has been maintained on a provisional basis since VAT rules for the EU single market were first applied in 1993. It was last extended in May 2016 for two years, expiring on 31 December 2017. Council of the European Union , 22 June 2018, no. 376/18On 22 June 2018, the Council adopted a directive making the 15% minimum standard rate a permanen...

27 juni 2018

Highlights & Insights on European Taxation, Agreement on measures to boost administrative cooperation. Council

On 22 June 2018, the Council agreed on measures to strengthen administrative cooperation in order to improve the prevention of VAT fraud. Agreement was reached at a meeting of the Economic and Financial Affairs Council. The regulation will be adopted without further discussion once the European Parliament has delivered its opinion. Council of the European Union , 22 June 2018, no. 377/18On 22 June 2018, the Council agreed on measures to strengthen administrative cooperation in order to improv...

27 juni 2018

Highlights & Insights on European Taxation, EU approves cooperation agreement with Norway

On 22 June 2018, the Council approved an agreement with Norway aimed at boosting cooperation in the area of VAT. Council of the European Union , 22 June 2018, no. 379/18On 22 June 2018, the Council approved an agreement with Norway aimed at boosting cooperation in the area of VAT. The agreement, signed in Sofia on 6 February 2018, provides EU member states and Norway with a legal framework for administrative cooperation in: preventing VAT fraud; assisting each other in the recovery of VAT cla...

27 juni 2018

Internationale actualiteiten
Meest gelezen internationaal
Nieuws uit internationale media
The 'Harry Kane theory of value' and the flaws in the EU's digital tax plans

A subscription is required for some articles. Summary: Value creation is where the problems begin with digital tax. How can you decide where the value is created by England's World Cup strip? Michael Devereux explores whether it is Russia, England or Bangladesh. The international debate on how to tax the online economy is based on key assumptions about tax and value creation.

10 juli 2018

International Tax Review

Tax reforms likely as Lopez Obrador wins Mexican elections

A subscription is required for some articles. Summary: Mexico's transition into a new government is set to begin in December, and a series of reforms are expected to commence based on Lopez Obrador's campaign commitments. Andres Manuel Lopez Obrador achieved an overwhelming win at the July 2 Mexican elections.

9 juli 2018

International Tax Review

COM(2018)524/F1 (05/07/2018) - DG TAXUD

COM(2018)524/F1 (05/07/2018) - DG TAXUD (DG Taxation and Customs Union) - COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT First Biennial Report on Progress in Developing the EU Customs Union and its Governance

5 juli 2018

Europese Commissie

Brazil's latest tax legislation updates for the oil and gas industry

A subscription is required for some articles. Summary: The oil and gas industry in Brazil has historically been seeking specific tax rules for its specific activities. This landscape is finally changing, but not all the legislative amendments are positive for the sector.

5 juli 2018

International Tax Review

Brazilian Federal Government questionably reduces REINTEGRA tax benefit for exporters

A subscription is required for some articles. Summary: The Brazilian Federal Government has determined, effective immediately, that the rates for calculating REINTEGRA deemed credits must be reduced from 2% to 0.1%, without respecting the grace period for the rule to become effective.

2 juli 2018

International Tax Review