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 2022/200: MG v EIB. Appeal. Refusal to grant allowances and tax reliefs to non-custodial parent

MG v EIB. Appeal. Refusal to grant allowances and tax reliefs to non-custodial parent Appeal in the case MG v European Investment Bank. MG claims that the Court should set aside the judgment of the General Court in Case T-573/20 and annul the EIB decision of 11 October 2018 by which MG was denied family allowances, including, inter alia, day care and CPE costs unduly deducted by the EIB from MG’s salary until November 2019, and derived financial rights, including inter alia, tax reliefs and r...

1 juli 2022

H&I 2022/198: GIS. Reference for a preliminary ruling. ORF programme fee be regarded as consideration? Verwaltungsgerichtshof

GIS. Reference for a preliminary ruling. ORF programme fee be regarded as consideration? Verwaltungsgerichtshof Request for a preliminary ruling from the Verwaltungsgerichtshof in the case GIS. Must consideration such as the programme fee of the Österreichischer Rundfunk (Austrian Broadcasting Corporation, ‘ORF’), which the public service broadcaster sets itself in order to finance its operation, be regarded as consideration within the meaning of Article 2 in conjunction with Article 378(1) o...

1 juli 2022

H&I 2022/201: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Reference for a preliminary ruling. Application of 2013 Accounting Directive. ...

Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Reference for a preliminary ruling. Application of 2013 Accounting Directive. Tax obligations private individuals. F?városi Törvényszék Reference for a preliminary ruling from the F?városi Törvényszék in the case Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Is Article 2 of Directive 2013/34/EU to be interpreted as meaning that that provision does not cover taxable persons who are private individuals but instead, applies only to ...

1 juli 2022

H&I 2022/208: PRODEX. Combined Nomenclature. Classification of door frames and thresholds. Court of Justice (Summary by Piet Jan de Jonge)

Judgment of the Court of Justice in the case PRODEX on the classification of door frames and thresholds. The Court of Justice has ruled that goods described as wooden panels and frames of which the profile and decorative finish objectively indicate that they are intended for the manufacture of door frames and door sills, fall as individual articles under subheading 4418 20 of the Combined Nomenclature (CN). This also applies if these articles are in an incomplete or unfinished state, insofar as the goods have undergone processing which allows them to be used only as such and thus show the essential characteristics of the finished articles.

1 juli 2022

H&I 2022/207: Schneider Electric. EU law precludes French regime on taxation of dividends in a chain of companies. Court of Justice

Schneider Electric. EU law precludes French regime on taxation of dividends in a chain of companies. Court of Justice Judgment of the Court of Justice in the case Schneider Electric. Parent Subsidiary Directive precludes French system of advance payments and tax credits at the time of redistribution of dividends.

1 juli 2022

Highlights & Insights on European Taxation, Revision EU ETS (comments by Tatiana Falcao)

The general objective of the proposal, as outlined in the explanatory memorandum, is to revise the ETS Directive in a manner commensurate with the 2030 climate ambition to reach at least 55% net greenhouse gas emission reductions by 2030 below 1990 levels and with a gradual and balanced trajectory towards climate neutrality by 2050. The current trajectory would allow for emission reductions of -51% in 2030 compared to 2005, but would fail the target as compared to 1990. To meet the latter tar...

1 juli 2022

Highlights & Insights on European Taxation, Scope of carbon border adjustment mechanism should be extended. Committee on Economic and Monetary Affairs (comments by Tatiana Falcao)

The Parliament’s Committee on Economic and Monetary Affairs (ECON) issued an opinion which proposes to modify the terms of the Carbon Border Adjustment Mechanism (CBAM) proposal put forward by the Commission on 29 July 2021. This is one of the opinions that instructed the EU Parliament’s vote on the CBAM proposal on 8 June 2022. Background: The Commission proposalThe CBAM is one of the measures introduced under the context of the European Green Deal, with the objective of achieving the EU tar...

1 juli 2022

Highlights & Insights on European Taxation, EU ETS proposal in relation to its application to aviation (comments by Tatiana Falcao)

The objective of the Directive is to make the aviation sector subject to the default methodology under the EU ETS, of auctioning emissions, thus making it comparable to other sectors covered by the EU ETS. A large volume of allowances has been allocated to aviation sector for free since 2012. The Communication on a European Green Deal announced that there would be a proposal to reduce the free allowances allocated to airlines. This is re-stated in the Communication on Stepping up Europe’s 203...

1 juli 2022

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