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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 2018/519: Belgische Staat. Reference for a preliminary ruling. Use of evidence obtained in violation of right to respect private life. Basis fo...

Belgische Staat. Reference for a preliminary ruling. Use of evidence obtained in violation of right to respect private life. Basis for a VAT assessment. Hof van Cassatie Request for a preliminary ruling from the Hof van Cassatie in the case Belgische Staat . Should Article 47 of the Charter of Fundamental Human Rights of the European Union, in cases of VAT, be interpreted as precluding in all circumstances the use of evidence obtained in violation of the right to respect for private life as g...

11 december 2018

H&I 2018/523: Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West. Reference for a preliminary ruling. Currency conversion of family ben...

Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West. Reference for a preliminary ruling. Currency conversion of family benefits. Exclusion from payment of benefits in German Income Tax. Finanzgericht Baden-Württemberg Request for a preliminary ruling from the Finanzgericht Baden-Württemberg in the case Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West . Which provision of Decision No H3 of 15 October 2009 1 is to be applied in circumstances such as those in the main pr...

11 december 2018

H&I 2018/521: C. Reference for a preliminary ruling. VAT taxable amount. Supply of fruit and vegetables to producer organisation for the duration o...

C. Reference for a preliminary ruling. VAT taxable amount. Supply of fruit and vegetables to producer organisation for the duration of the earmarking period. Bundesfinanzhof Request for a preliminary ruling from the Bundesfinanzhof in the case C on the VAT taxable amount.

11 december 2018

H&I 2018/522: Comida paralela 12. Reference for a preliminary ruling. Liable for customs debt. Unlawful importation. Civilly liable. Cour d​​’​appe...

Comida paralela 12. Reference for a preliminary ruling. Liable for customs debt. Unlawful importation. Civilly liable. Cour d??’?appel de Liège Request for a preliminary ruling from the Cour d’appel de Liège in the case Comida paralela 12 . Does Article 79 of Regulation (EU) No 952/2013 laying down the EU Customs Code preclude national legislation, such as that implemented by Article 266 of the General Law of 18 July 1977 on customs and excise duties, in the case of the unlawful importation i...

11 december 2018

Highlights & Insights on European Taxation, Overview of the preferential tax regimes examined by the Code of Conduct Group

Overview of the preferential tax regimes examined by the Code of Conduct Group (Business Taxation) since its creation in March 1998. Council of the European Union , 3 May 2018, no. 9639/2/18The full text can be found here.

11 december 2018

Highlights & Insights on European Taxation, Liechtenstein’s notional interest deduction regime. Liechtenstein has fulfilled its commitment. Council

Liechtenstein’s notional interest deduction regime is considered harmful. The Liechtenstein allowance for corporate equity (ACE) lacks some anti-abuse rules targeting specifically transactions between related parties that could give rise to abuse. In July 2018, specific anti-avoidance provisions were added to the regulations on notional interest deduction. Liechtenstein has therefore fulfilled its commitment. Council of the European Union , 4 October 2018. no. 12774/18The full text can be fou...

11 december 2018

Highlights & Insights on European Taxation, Motion for a European Parliament Resolution. Aggressive tax planning

A special committee on financial crimes, tax evasion and tax avoidance (TAX3) of the European Parliament recalls that the fight against tax evasion and fraud tackles illegal acts, whereas the fight against tax avoidance addresses situations that are a priori within the limits of the law but against its spirit. The Committee recalls that aggressive tax planning (ATP) describes the setting of a tax design aimed at reducing tax liability by using the technicalities of a tax system or of mismatch...

11 december 2018

Highlights & Insights on European Taxation, Belgium’s notional interest deduction regime. Council

Belgium’s notional interest deduction regime. Council. Council of the European Union , 20 November 2018, no. 14364/18The full text can be found here.

11 december 2018

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