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 2021/609: Quadrant Amroq Beverages. Reference for a preliminary ruling. Exemption from excise duty. Ethyl alcohol-type goods. Tribunalul Bucuresti

Quadrant Amroq Beverages. Reference for a preliminary ruling. Exemption from excise duty. Ethyl alcohol-type goods. Tribunalul Bucuresti Request for a preliminary ruling from the Tribunalul Bucure?ti in the case Quadrant Amroq Beverages. Must Article 27(1)(e) of Directive 92/83/EEC be interpreted as meaning that the exemption from excise duty covers only ethyl alcohol-type goods used for the production of flavours intended, in turn, for the production of non-alcoholic beverages with an alcoho...

12 oktober 2021

H&I 2021/608: Hauptzollamt Hamburg. Reference for a preliminary ruling. Place of importation of a means of transport registered in a third country....

Hauptzollamt Hamburg. Reference for a preliminary ruling. Place of importation of a means of transport registered in a third country. Finanzgericht Hamburg Request for a preliminary ruling from the Finanzgericht Hamburg in the case Hauptzollamt Hamburg. Are Articles 30 and 60 of Directive 2006/112/EC to be interpreted as meaning that the place of importation under VAT legislation of a means of transport registered in a third country and imported into the EU in breach of customs legislation is...

12 oktober 2021

H&I 2021/611: Conseil national des barreaux and Others. Reference for a preliminary ruling. Reporting cross-border tax arrangement. Intermediairs. ...

Conseil national des barreaux and Others. Reference for a preliminary ruling. Reporting cross-border tax arrangement. Intermediairs. Conseil d'État Request for a preliminary ruling from the Conseil d?État in the case Conseil national des barreaux and Others. Does Article 8ab(5) of Directive 2011/16 infringe the right to a fair hearing guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union and Article 6 of the European Convention for the Protection of Human Rights ...

12 oktober 2021

H&I 2021/607: HUMDA. Reference for a preliminary ruling. Refund of wrongly charged VAT. Issuer of the invoice has gone into liquidation. Fővárosi T...

HUMDA. Reference for a preliminary ruling. Refund of wrongly charged VAT. Issuer of the invoice has gone into liquidation. F?városi Törvényszék Request for a preliminary ruling from the F?városi Törvényszék in the case HUMDA. Must the provisions of the VAT Directive in the light of the general principles thereof, in particular the principles of effectiveness and fiscal neutrality, be interpreted as precluding national legislation, and national practice based thereon, pursuant to which, where ...

12 oktober 2021

H&I 2021/610: Finanzamt Bremen. Reference for a preliminary ruling. Surcharge in case of failure to submit records of business relations with relat...

Finanzamt Bremen. Reference for a preliminary ruling. Surcharge in case of failure to submit records of business relations with related parties. Finanzgericht Bremen Request for a preliminary ruling from the Finanzgericht Bremen in the case Finanzamt Bremen. Must Article 43 of the EC Treaty and Article 49 TFEU, which guarantee the freedom of establishment (or, respectively, Article 49 of the EC Treaty and Article 56 TFEU, which guarantee the freedom to provide services), be interpreted as pre...

12 oktober 2021

H&I 2021/615: Engie Global LNG Holding and Others v Commission. Appeal in tax advantage case

Engie Global LNG Holding and Others v Commission. Appeal in tax advantage case Appeal by Engie Global LNG Holding Sàrl, Engie Invest International SA and Engie SA against the judgment of the General Court. The appellants claim that the Court should declare the present appeal admissible and well founded and annul the judgment of the General Court in Joined Cases T-516/18 and T-525/18. According to the appellants, the General Court erred in law and distorted the facts in its definition of the n...

12 oktober 2021

H&I 2021/612: Viva Telecom Bulgaria. Exception Interest-Royalties Directive. Taxation at source of fictitious interest income. Advocate General

Viva Telecom Bulgaria. Exception Interest-Royalties Directive. Taxation at source of fictitious interest income. Advocate General Opinion of Advocate General Athanasios Rantos in the case Viva Telecom Bulgaria on Bulgarian corporation tax.

12 oktober 2021

H&I 2021/618: Kauno teritorinė muitinė. Customs debt. Smuggled merchandise seized and subsequently confiscated after entry into the EU customs terr...

Kauno teritorin? muitin?. Customs debt. Smuggled merchandise seized and subsequently confiscated after entry into the EU customs territory. Advocate General Opinion of Advocate General Tanchev in the case Kauno teritorin? muitin?. Article 124(1)(e) of Regulation (EU) No 952/2013 laying down the Union Customs Code is to be interpreted as meaning that a customs debt is extinguished in a situation in which unlawfully imported goods are seized and subsequently confiscated after they have already ...

12 oktober 2021

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