The Dutch Government opened a public consultation on its plans to combat remarkable tax structures
- Details
On November 29, 2022 the Dutch government opened a public consultation on remarkable tax structures. The consultation runs until January 31, 2021.
For the consultation, an appeal is made to a broad target group. The Dutch Government focuses on private individuals, entrepreneurs, representatives of a company, members of an organization, (board) members of a foundation or association or persons who work as civil servants in the government. It should be noted that the consultation is in Dutch.
Judgment of the CJEU in Case C-414/21, VP Capital (Freedom of establishment – Transfer of residency – Recovery of write-downs recorded prior to the transfer)
- Details
On November 10, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-414/21, VP Capital NV versus the Belgische Staat (the Belgian State), ECLI:EU:C:2022:871, was published.
The CJEU sets aside the judgment delivered by the General Court in the case Luxembourg and Fiat Chrysler Finance Europe v Commission
- Details
On November 8, 2022 the judgment of the Court of Justice of the European Union (the CJEU) in the joined Cases C-885/19 P (Fiat Chrysler Finance Europe versus the European Commission) and Cases C-898/19 P (Ireland versus the European Commission) with other parties to the proceedings being the Grand Duchy of Luxembourg, ECLI:EU:C:2022:859, was published.
Belangrijke actualisering van het Besluit Hybridemismatches gepubliceerd in de Staatscourant
- Details
Op 3 november 2022 is in de Staatscourant een belangrijke actualisering van het van het besluit van 1 oktober 2021, nr. 2021-20014 (Stcrt. 2021, 42915) (Besluit Hybridemismatches) gepubliceerd. De actualisering bestaat uit de toevoeging van een additioneel voorbeeld van een situatie waarin onder omstandigheden sprake kan zijn van zogenoemd ‘dubbel in aanmerking genomen inkomen’ (Voorbeeld III). In verband hiermee zijn ook redactionele wijzigingen aangebracht.
Judgment of the CJEU in Case C-295/21, Allianz Benelux (The Parent-Subsidiary Directive – Belgian national legislation limiting the transfer of definitively taxed income surpluses to an absorbing company)
- Details
On October 20, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-295/21, Allianz Benelux SA versus État belge, SPF Finances, ECLI:EU:C:2022:812, was published.
The European Commission opened a consultation on Business in Europe: Framework for Income Taxation (BEFIT)
- Details
On October 13, 2022 the European Commission opened a consultation on Business in Europe: Framework for Income Taxation (BEFIT). The Commissions asks feedback on a so-called ‘call for evidence for an impact assessment’. The consultation period runs from October 13, 2022 until January 5, 2023 (midnight Brussels time).
Judgment of the CJEU in Case C-1/21: “In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts”
- Details
On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) an interesting judgment of the Court of Justice of the European Union (the CJEU) in Case C-1/21, MC versus Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, ECLI:EU:C:2022:788, was published.
Judgment of the CJEU in Case C-397/21, HUMDA (VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid)
- Details
On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-397/21, HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. versus Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága, ECLI:EU:C:2022:790, was published.
Judgment of the CJEU in Case C-431/21, Finanzamt Bremen (Obligation to keep documents concerning cross-border business relations between related companies)
- Details
On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) a very interesting judgment of the Court of Justice of the European Union (the CJEU) in Case C-431/21, X GmbH & Co. KG versus Finanzamt Bremen, ECLI:EU:C:2022:792, was published. The case regards the obligation to keep transfer pricing documentation and the possibility to impose a surcharge/penalty if the taxpayer fails to comply with the obligation to keep such documentation and/or to provide such documentation to the tax authorities.
Judgment of the CJEU in the joined Cases C-433/21 and C-434/21, Contship Italia (Freedom of establishment – Measures to prevent tax avoidance by shell companies)
- Details
On October 6, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in the joined cases C-433/21 and C434/21, Agenzia delle Entrate versus Contship Italia SpA, ECLI:EU:C:2022:760, was published.
Judgment of the CJEU in Case C-235/21, Raiffeisen Leasing (VAT – Interpretation of Article 203 of Council Directive 2006/112/EC – Sale-and-lease back agreement – Possibility of treating a written contractual agreement as an invoice)
- Details
On September 29, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-235/21, Raiffeisen Leasing, trgovina in leasing d.o.o. versus Republika Slovenija, ECLI:EU:C:2022:739, was published.
Introduction
This request for a preliminary ruling concerns the interpretation of Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
This request has been made in the context of proceedings between Raiffeisen Leasing, trgovina in leasing d.o.o. (‘Raiffeisen Leasing’), and the Republika Slovenija (Republic of Slovenia), represented by the Ministrstvo za finance (Ministry of Finance, Slovenia), concerning the imposition of value added tax (VAT).
The Australian Government invites the public to comment on aspects of the two-pillar global agreement on corporate taxation
- Details
On October 4, 2022 the Australian Government opened a public consultation on its commitment/intention to implement the Two-Pillar solution. In this respect it seeks input on aspects of the new two-pillar global agreement on corporate taxation. In the consultation document the Australian Government asks for feedback and input on both Pillar One and Pillar 2. The closing date for submissions is November 1, 2022.
The Council of the EU reaches a political agreement on an amended proposal for a Council Regulation that will also implement a temporary solidarity contribution
- Details
On September 30, 2022 the Council of the European Union issued a press release announcing that on September 30, 2022 the EU energy ministers reached a political agreement on a proposal for a Council Regulation to address high energy prices. The regulation introduces common measures to reduce electricity demand and to collect and redistribute the energy sector's surplus revenues to final customers (the temporary solidarity contribution). Like we did in our Article “A critical remark regarding the temporary solidarity contribution that the European Commission intends to have implemented” from September 14, 2022, in this article we will also focus on the temporary solidarity contribution.
The German Finanzgericht Münster referred a question regarding the right to claim reimbursement overpaid VAT for a preliminary ruling to the CJEU
- Details
In the Official Journal of the European Union of September 26, 2022 the truly interesting question that the Finanzgericht Münster (Germany) referred to the Court of Justice of the European Union for a preliminary ruling was published. The question was lodged on July 6, 2022 and regards the case C-453/22, Michael Schütte versus Finanzamt Brilon.
The Dutch Minister of Finance: “To date Hungary is still blocking a Council agreement on the proposal for an EU Directive to implement Pillar 2”
- Details
On September 23, 2022 the Dutch Minister of Finance sent a summary of discussions of the informal EUROGROUP meeting of September 9, 2022 and the informal Economic and Financial Affairs (ECOFIN) Council of September 9-10, 2022 to the Dutch House of Representatives. In this article we will focus on some matters of the ECOFIN Council that the Minister discusses in her summary, because these give an interesting insight on the discussions regarding corporate income taxation in the EU.
The UK cancels its intentions to increase its Corporation Tax rate to 25%
- Details
On September 23, 2022 the UK Treasury announced that it decided to cancel the plans to increase the UK Corporation Tax rate. Under the previous government’s plans, the rate of Corporation Tax was to increase from 19% to 25% from April 2023 for firms making more than £250,000 profit, around 10% of actively trading companies.
Judgment of the CJEU in Case C-538/20, W (Déductibilité des pertes définitives d’un établissement stable non-résident) (Deductibility of permanent losses of a non-resident PE)
- Details
On September 22, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-538/20, Finanzamt B versus W AG with the as intervener the Bundesministerium der Finanzen, ECLI:EU:C:2022:717, was published.
Arrest van het CJEU in zaak C-330/21, The Escape Center (Btw – Interpretatie van Artikel 98 van Richtlijn 2006/112/EG – Bijlage III, punt 14 – Begrip ‘het recht gebruik te maken van sportaccommodaties’)
- Details
Op 22 september 2022 is op de website van het Europese Hof van Justitie het arrest in zaak C-330/21, The Escape Center BVBA tegen de Belgische Staat, ECLI:EU:C:2022:719 gepubliceerd.
The Portuguese Tribunal Arbitral Tributário referred questions regarding the Portuguese additional solidarity tax for financial institutions for a preliminary ruling to the CJEU
- Details
In the Official Journal of the European Union of September 19, 2022 the questions that the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) referred to the Court of Justice of the European Union for a preliminary ruling were published. The questions were lodged on May 24, 2022 and regard the case Cofidis versus Autoridade Tributária e Aduaneira.
