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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 2018/346: Enteco Baltic. VAT exemption on imported goods. Change of circumstances. Court of Justice

Enteco Baltic. VAT exemption on imported goods. Change of circumstances. Court of Justice Judgment of the Court of Justice in the case Enteco Baltic . Article 143(1)(d) and Article 143(2)(b) of Council Directive 2006/112/EC must be interpreted as precluding the competent authorities of a Member State from refusing exemption from VAT on importation on the sole ground that, following a change of circumstances after the importation, the goods in question have been supplied to a taxable person ot...

14 augustus 2018

H&I 2018/347: GS. German anti-treaty-shopping rules apply to payments made as from 1 January 2012. Court of Justice

GS. German anti-treaty-shopping rules apply to payments made as from 1 January 2012. Court of Justice Judgment of the Court of Justice in the case GS in the case on the German anti-treaty-shopping rules. The judgment confirms C-504/16 (Deister Holding) and C-613/16 (Juhler Holding).

14 augustus 2018

H&I 2018/348: S.C. Scut S.A. v. Romania. Violation of protection of property. Mining royalty. ECHR

The applicant, S.C. Scut S.A., is a Romanian company which was set up in 1991 and whose registered office is in Constanţa (Romania). It mines sand extracted from the Danube in exchange for payment of a mining royalty. The case concerned the tax penalty imposed on the company for failing to pay sufficient mining royalties between 2007 and 2008. In 2000, the applicant company obtained an operating licence from the National Agency for Mineral Resources in exchange for payment of a mining royalty fixed at 2% of the value of the sand extracted. The licence was not approved by the Romanian Government. Subsequently, a new Mining Act increased the mining royalty rates and instituted a differentiated regime between licences that had and licences that had not been approved by the Government before the Act came into force. In 2007, a tax audit was carried out in respect of the applicant company, following which the Directorate-General of Public Finances concluded that between 2004 and 2006 it had properly complied with its tax obligations, including the 2% mining royalty. In 2009, following a second tax audit, the authorities concluded that between 2007 and 2008 the applicant company had wrongly calculated and paid the mining royalty, which should have been 6% between January and September 2007, and then 10% between October 2007 and September 2008. The Directorate-General therefore imposed a tax penalty on the applicant company of approximately 10,000 euros (EUR). The applicant company appealed unsuccessfully to the County Court and the Court of Appeal. The Court concluded that cle 1 of Protocol No. 1 (protection of property) has been violated.

14 augustus 2018

H&I 2018/345: Turbogás. Exemption. Entity which generates electricity for its own use. Court of Justice

Turbogás. Exemption. Entity which generates electricity for its own use. Court of Justice Judgment of the Court of Justice in the case Turbogás . The third subparagraph of Article 21(5) and Article 14(1)(a) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that an entity such as the one in question in the main proceedings, which generates electricity for its own use, regardless of its size a...

14 augustus 2018

H&I 2018/329: Trustees of the P Panayi Accumulation & Maintenance Settlements. Freedom of establishment precludes exit tax on trust migration witho...

Trustees of the P Panayi Accumulation & Maintenance Settlements. Freedom of establishment precludes exit tax on trust migration without option to defer payment. Court of Justice Judgment of the Court of Justice in the case Trustees of the P Panayi Accumulation & Maintenance Settlements . The provisions of the TFEU relating to freedom of establishment preclude, in circumstances, such as those in the main proceedings, where the trustees, under national law, are treated as a single and continuin...

31 juli 2018

H&I 2018/324: Onlineshop. Reference for a preliminary ruling. Combined Nomenclature. Classification of GPS navigation system. Curtea de Apel Bacău

Onlineshop. Reference for a preliminary ruling. Combined Nomenclature. Classification of GPS navigation system. Curtea de Apel Bac?u Request for a preliminary ruling from the Curtea de Apel Bac?u in the case Onlineshop . Must the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, be interpreted as meaning that apparatus such as the GPS navigation system PNI S 506, at issue in the present dispute,...

31 juli 2018

H&I 2018/323: Euromak Metal DOO. Violation of protection of property. No VAT deduction because suppliers had failed to declare or pay tax. ECHR

Judgment of the European Court of Human Rights in the case Euromak Metal DOO v Macedonia. Following an audit by the Internal Revenues Office in 2009, the applicant company was informed that it had made errors in calculating its VAT declaration on received goods because its suppliers had failed to declare or pay tax to the State. Therefore the company could not profit from VAT deductions, as it had done in the past. These reasons were subsequently upheld by all the relevant domestic authorities and the administrative courts. Relying on Article 1 of Protocol No. 1 (protection of property), the company complained that, in spite of the fact that it had fully complied with its own VAT obligations, the domestic authorities had deprived it of the right to deduct VAT it had paid on received goods, owing to circumstances beyond its control, namely its suppliers’ failure to meet its tax obligations. The Court declares the application admissable and holds that there has been a violation of the protection of property.

31 juli 2018

H&I 2018/328: E LATS. Margin scheme for second-hand goods. Concept ‘precious metals or precious stones’. Court of Justice

E LATS. Margin scheme for second-hand goods. Concept ‘precious metals or precious stones’. Court of Justice Judgment of the Court of Justice in the case E LATS . Article 311(1)(1) of Council Directive 2006/112/EC must be interpreted as meaning that the concept of ‘second-hand goods’ does not cover used goods containing precious metals or precious stones if those goods are no longer capable of performing their initial function and have retained only the functionalities inherent in those metals...

31 juli 2018

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