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 2019/134: Pólus Vegas. Reference for a preliminary ruling. Tax on gaming. Fővárosi Közigazgatási és Munkaügyi Bíróság

Pólus Vegas. Reference for a preliminary ruling. Tax on gaming. F?városi Közigazgatási és Munkaügyi Bíróság Request for a preliminary ruling from the F?városi Közigazgatási és Munkaügyi Bíróság in the case Pólus Vegas on the fact that domestic legislation increases five-fold the fixed-rate tax on gaming, without providing for any transitional arrangements, while at the same time introducing a proportional tax on gaming, constitutes a restriction on the freedom to provide services under Articl...

19 april 2019

H&I 2019/133: Stichting Schoonzicht. Reference for a preliminary ruling. National adjustment regime for capital goods. Hoge Raad

Stichting Schoonzicht. Reference for a preliminary ruling. National adjustment regime for capital goods. Hoge Raad Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Stichting Schoonzicht . Do Articles 184 to 187 of the 2006 VAT Directive preclude a national adjustment regime for capital goods which provides for an adjustment spread over a number of years, whereby in the year the goods enter into use – which year is moreover the first adjustment year – the total a...

19 april 2019

H&I 2019/124: Terracult. Reference for a preliminary ruling. Correction of invoices. Curtea de Apel Timișoara

Terracult. Reference for a preliminary ruling. Correction of invoices. Curtea de Apel Timi?oara Request for a preliminary ruling from the Curtea de Apel Timi?oara in the case Terracult . Do the VAT Directive and the principles of fiscal neutrality, effectiveness and proportionality preclude, in circumstances such as those in the main proceedings, an administrative practice and/or an interpretation of provisions of national legislation which prevents the correction of certain invoices and, con...

19 april 2019

H&I 2019/127: Mitliv Exim. Reference for a preliminary ruling. Criminal proceedings. Payment of criminal damages. Tribunalul Bucureşti

Mitliv Exim. Reference for a preliminary ruling. Criminal proceedings. Payment of criminal damages. Tribunalul Bucure?ti Request for a preliminary ruling from the Tribunalul Bucure?ti in the case SC Mitliv Exim . Should EU law be interpreted as precluding national legislation, such as that at issue in the main proceedings, which does not regard as a levying of tax contrary to EU law … a situation where a taxpayer pays criminal damages during the pre-trial investigation phase in order to have ...

19 april 2019

H&I 2019/132: Zyla. Pro rata temporis rule to social security component of tax credit. Court of Justice

Zyla. Pro rata temporis rule to social security component of tax credit. Court of Justice Judgment of the Court of Justice in the case Zyla . Article 45 TFEU must be interpreted as not precluding legislation of a Member State which, with a view to establishing the amount of social security contributions payable by a worker, provides that the social security component of the tax credit to which a worker is entitled for a calendar year is to be proportionate to the period during which that work...

19 april 2019

H&I 2019/136: Sonaecom. Reference for a preliminary ruling. VAT deduction. Consultancy services. Acquisition shares did not materialise. Supremo Tr...

Sonaecom. Reference for a preliminary ruling. VAT deduction. Consultancy services. Acquisition shares did not materialise. Supremo Tribunal Administrativo Request for a preliminary ruling from the Supremo Tribunal Administrativo in the case SONAECOM . Is it compatible with the deductibility rules laid down in the Sixth VAT Directive, specifically Articles 4(1) and (2) and 17(1), (2) and (5), to deduct tax borne by the appellant, Sonaecom SGPS, in respect of consultancy services connected with...

19 april 2019

H&I 2019/135: Vodafone Portugal. Reference for a preliminary ruling. Electronic communications operator. Tribunal Arbitral Tributário

Vodafone Portugal. Reference for a preliminary ruling. Electronic communications operator. Tribunal Arbitral Tributário Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Vodafone Portugal . Must Articles 2(1)(c), 9, 24, 72 and 73 of Council Directive 2006/112/EC be construed as meaning that the levying by an electronic communications operator on its former customers (to whom it granted promotional benefits in the form of free-of-charge installation, service ac...

19 april 2019

H&I 2019/128: Finanzamt Hamburg-Barmbek-Uhlenhorst. Reference for a preliminary ruling. VAT exemption. Surfing and sailing tuition. Finanzgericht H...

Finanzamt Hamburg-Barmbek-Uhlenhorst. Reference for a preliminary ruling. VAT exemption. Surfing and sailing tuition. Finanzgericht Hamburg Request for a preliminary ruling from the Finanzgericht Hamburg in the case Finanzamt Hamburg-Barmbek-Uhlenhorst . Does the concept of school and university education in Article 132(1)(i) and (j) of Council Directive 2006/112/EC also include surfing and sailing tuition? Is it sufficient if such tuition is offered in at least one school or university in th...

19 april 2019

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