Het Gerechtshof ’s-Hertogenbosch voorziet in een door de wetgever niet voorzien rechtstekort
- Details
Op 27 januari 2022 is een interessante uitspraak van het Gerechtshof ’s-Hertogenbosch gepubliceerd. In deze uitspraak neem voorziet het Hof in bestaand rechtstekort mbt de tot de berekening van belastingrente in geval een toegekende verliesverrekening wordt terug gedraaid.
Introductie
Door een fout in een gebruikt softwarepakket wordt een onjuiste aangifte IB 2015 ingediend. Als gevolg daarvan wordt een verlies vastgesteld dat wordt verrekend met het jaar 2012. De aanslag IB 2012 wordt daardoor met € 43.710 verminderd. Belanghebbende heeft dit bedrag ontvangen. Er is geen belastingrente vergoed. Belanghebbende heeft direct een verbeterde aangifte ingediend en de foute verliesverrekening wordt via een navorderingsaanslag teruggedraaid. Daarbij wordt € 9.438 belastingrente berekend over de periode 1 juli 2013 tot en met 2 februari 2019. Het werkelijke rentevoordeel van belanghebbende gedurende de periode dat de teruggaaf tot zijn bezit heeft behoord, bedraagt € 809.
CJEU: "National Spanish legislation requiring Spanish tax residents to declare their overseas assets or rights is in breach with the free movement of capital"
- Details
On January 27, 2022, on the website of the Court of Justice of the European Union (CJEU) the judgment of the court in Case C- 788/19 European Commission versus Kingdom of Spain for Her Majesty’s Revenue & Customs (ECLI:EU:C:2022:55), was published.
Introduction
By its application, the European Commission requests the Court to declare that:
– by providing that failure to comply with the obligation to provide information in respect of overseas assets and rights or the late submission of ‘Form 720’ results in the classification of those assets as ‘unjustified capital gains’ without the possibility of pleading expiry of the limitation period;
– by automatically imposing a proportional fine of 150% in the event of failure to fulfil the obligation to provide information in respect of overseas assets and rights or late submission of ‘Form 720’; and
– by imposing, in the event of failure to comply with the obligation to provide information concerning overseas assets and rights or of late submission of ‘Form 720’, flat-rate fines which are more severe than the penalties laid down by the general rules on penalties for similar infringements,
the Kingdom of Spain has failed to fulfil its obligations under Articles 21, 45, 49, 56 and 63 TFEU and Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area of 2 May 1992 (OJ 1994 L 1, p. 3) (‘the EEA Agreement’).
Conclusion of the AG in Case C-269/20, Finanzamt T (Prestations internes d’un groupement TVA) (VAT groups – Designation of a member of a VAT group as the taxable person)
- Details
On January 27, 2022, on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Medina in Case C- 269/20 Finanzamt T versus S (ECLI:EU:C:2022:60), was published.
Introduction
The present reference for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany) relates to the interpretation of Article 4(4) and point (b) of the first sentence of Article 6(2) of Sixth Council Directive 77/388/EEC and arose in the context of an action between S, a national foundation governed by public law, and Finanzamt T (Tax Office, T, Germany; ‘the Finanzamt’). The dispute relates: first, to the designation of S (qua its role as controlling company), together with the company providing its cleaning services, as a single taxable person for value added tax (VAT) purposes; and second, to the question as to whether a supply of services provided free of charge for a purpose falling within the sphere of the activity that S carries on in an official capacity (and incumbent upon it in the exercise of public authority) may be subject to VAT in accordance with point (b) of the first sentence of Article 6(2) of that directive.
Conclusion of the AG in Case C-607/20, GE Aircraft Engine Services (VAT – Concept of ‘private use or that of his staff or, more generally, for purposes other than those of his business’)
- Details
On January 27, 2022, on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Ćapeta in Case C- 607/20 GE Aircraft Engine Services Ltd versus The Commissioners for Her Majesty’s Revenue & Customs (ECLI:EU:C:2022:68), was published.
Introduction
The present case has layers. At the outer layer is the very interpretation sought by the First-tier Tribunal (Tax Chamber) (United Kingdom) in a dispute concerning the obligation to account for output VAT on the transfer of vouchers free of charge from a taxable person to its staff. The referring court is not certain whether that transfer must be considered a supply for ‘private use or for that of his staff or, more generally, for purposes other than those of his business’ under Article 26(1)(b) of Directive 2006/112/EC.
Mededeling ontwikkelingslanden op grond van artikel 6 Besluit voorkoming dubbele belasting 2001 voor het jaar 2021
- Details
Op 26 januari 2021 heeft het Nederlandse Ministerie van Financiën een mededeling over de als ontwikkelingsland aangewezen Mogendheden op grond van artikel 6 van het Besluit voorkoming dubbele belasting 2001 (hierna: Bvdb 2001) voor het jaar 2021.
Conclusion of the Dutch Advocate General on how to determine the amount sacrificed to be taken into account for the Dutch liquidation loss scheme in case of a change in law
- Details
On January 21, 2022 on the website of the Dutch courts a conclusion of the Dutch Advocate General with respect to the Dutch liquidation loss scheme was published. The conclusion was delivered in case number: 21/02980 (ECLI:NL:PHR:2021:1189).
The European Commission launches call for feedback on plans to bring the EU’s VAT rules into the digital age
- Details
On January 21, 2022 the Commission the first phase of a public consultation: “VAT in the digital age”. During this phase European Commission searches for input for an impact assessment. The period during which input can be given for the impact assessment runs from January 20, 2022 until February 17, 2022 (midnight Brussels time).
CJEU: Fees charged for infringement of regulations on parking on private property constitute taxable transactions for VAT purposes
- Details
On January 20, 2022, on the website of the Court of Justice of the European Union (CJEU) judgment of the CJEU in Case C- 90/20, Apcoa Parking Danmark A/S versus Skatteministeriet (ECLI:EU:C:2022:37), was published.
Introduction
This request for a preliminary ruling concerns the interpretation of Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’).
The request has been made in proceedings between Apcoa Parking Danmark A/S (‘Apcoa’) and Skatteministeriet (Ministry of Taxation, Denmark) concerning the imposition of value added tax (VAT) on the control fees levied by Apcoa in the event of failure by the motorists to comply with the general terms and conditions for use of the car parks situated on private land managed by Apcoa.
Opinion of the Advcocate General to the CJEU delivered in Case C‑572/20, ACC Silicones (Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a non-resident company of tax on capital income levied)
- Details
On January 20, 2022, on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Collins in Case C- 572/20 ACC Silicones Ltd versus Bundeszentralamt für Steuern (ECLI:EU:C:2022:48), was published.
Introduction
This request for a preliminary ruling concerns the compatibility, with the rules governing the free movement of capital, of the conditions under which German tax legislation permits non-resident companies to obtain the reimbursement of a withholding tax on income from capital consisting of dividends from minority shareholdings in companies established in Germany.
The OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
- Details
On January 20, 2022 the OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
The Dutch Supreme Court rules on the application of the principal purpose test as included in the Dutch Wet op belastingen van rechtsverkeer
- Details
On January 14, 2022 on the websites of the Dutch courts an interesting judgment of the Dutch Supreme Court was published (ECLI:NL:HR:2022:17). In its judgment the Dutch Supreme Court confirms the Advocate General’s conclusion that although there might be sound business reasons for the ultimate goal of a (set of) transaction(s) still taxes may be due if the principal purpose, or one of the principal purposes, of the route that was chosen was to avoid taxes.
So why is this case so interesting? First of all because a whole generation of tax specialists in the Netherlands is raised with the adage that if sound business reasons exist for the ultimate goal, the taxpayer is allowed to choose the most tax efficient route to reach the ultimate goal. The underlying case shows that there are limits to this adage. Furthermore, the case once again shows how important it is that a good and well-organized paper trail exists that clearly substantiates what the sound business reasons are that a certain route was chosen to realize the ultimate goal.
So if you are a tax expert that was under the impression that everything goes as soon as the box: “Sound business reasons exist for the ultimate goal” has been ticked, then wake-up and smell the coffee. The underlying case shows that a second box has to be ticked. And that box is the box that reads “Sound business reasons exist for the route that has been chosen to realize the ultimate goal”.
HR: “Belanghebbende moest crisisheffing heffen over aandelen die door een andere concern-maatschappij aan haar werknemers zijn toegekend als managementbeloning”
- Details
Op 14 januari 2022 is op de website van de Rechtspraak de uitspraak in cassatie van de Hoge Raad in de zaak 21/00836, (ECLI:NL:HR:2022:15) gepubliceerd. Op 8 oktober 2021 hebben we al een artikel gewijd aan de conclusie van de Advocaat-Generaal in deze zaak. Deze zaak draait hom de vraag of in de onderhavige casus een crisisheffing (Art. 10 en art. 32bd Wet LB 1964) zou moeten worden ingehouden over een managementbeloning die door het management bij een beursgang is ontvangen van een 'andere concernmaatschappij'. In essentie draait het om de vraag of in de onderhavige casus sprake is van een eigen loonverstrekking of loon van derden? Hierbij is HR BNB 2001/82 van belang voor de beantwoording van de vraag of de maatschappij van waaruit de managementbeloning daadwerkelijk wordt ontvangen kwalificeert als ‘een andere concern-maatschappij’ die de voordelen in opdracht en voor rekening van de werkgever verstrekt.
Swiss Federal Council decides to implement the minimum tax rate for certain companies (Pillar Two) by means of a constitutional amendment
- Details
During its meeting of January 12, 2022 the Federal Council decided to implement the minimum tax rate for certain companies as agreed by the OECD and G20 member states by means of a constitutional amendment. Based on that decision, a temporary ordinance should ensure that the minimum tax rate comes into force on January 1, 2024. The law will be enacted subsequently in the ordinary manner.
CJEU – Conclusion of AG delivered in Case C-141/20, Norddeutsche Gesellschaft für Diakonie (VAT groups – Designation of a member of a VAT group as the taxable person – Economic activities carried out independently)
- Details
On January 13, 2022, on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Medina in Case C- 141/20 Finanzamt Kiel versus Norddeutsche Gesellschaft für Diakonie mbH (ECLI:EU:C:2022:11), was published.
Introduction
The present reference for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany) relates to the interpretation of Article 4(1) and (4) and of Article 21(1)(a) and (3) of Sixth Council Directive 77/388/EEC. It arose in the context of an action between Norddeutsche Gesellschaft für Diakonie mbH (‘NGD’) and the Finanzamt Kiel (Tax Office, Kiel, Germany, ‘the Finanzamt’) concerning the designation of a value added tax (VAT) group as a taxable person.
CJEU judgment in Case C-156/20, Zipvit (VAT – No right to deduct input tax – Supply of postal services mistakenly exempted – Invoices issued did not refer to VAT)
- Details
On January 13, 2022, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in Case C- 156/20 Zipvit Ltd versus The Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2022:2), was published.
Introduction
This request for a preliminary ruling concerns the interpretation of Article 168(a) and of Article 226(9) and (10) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
The request has been made in proceedings between Zipvit Ltd and The Commissioners for Her Majesty’s Revenue and Customs (United Kingdom; ‘the tax and customs administration’), concerning the decision by which the latter did not accede to Zipvit’s request for deduction of value added tax (VAT).
The United Kingdom opened a consultation on the implementation of Pillar Two
- Details
On December 11, 2022 The UK Government published a consultation seeking views for how a worldwide 15% minimum corporation tax should be domestically implemented (Pillar 2). The consultation seeks views on the application of the global minimum corporation tax in the UK, as well as a series of wider implementation matters, including who the rules apply to, transition rules and how firms within scope should report and pay. The consultation will run until April 4, 2022. In line with the tax policy making process, the government expects to publish draft legislation in Summer 2022.
De invoering van de Two Pillar oplossing – De verschillen tussen de budgettaire bijlage coalitieakkoord 2021-2025 en het Introductiedossier bewindspersonen ministerie van Financiën
- Details
Op 15 december 2021 werd het coalitieakkoord van de huidige VVD, D66, CDA, CU regering met de daarbij behorende budgettaire bijlage gepubliceerd. En op 10 januari 2022 heeft het Nederlandse Ministerie van Financiën vervolgens het Introductiedossier bewindspersonen ministerie van Financiën gepubliceerd op haar website. Als je deze twee documenten naast elkaar legt valt op dat deze twee documenten verschillende budgettaire verwachtingen bevatten.
Het Nederlandse Ministerie van Financiën heeft het introductiedossier voor de nieuwe bewindspersonen gepubliceerd
- Details
Op 10 januari 2022 heeft het Nederlandse Ministerie van Financiën het introductiedossier om de nieuw aangetreden ministers en staatssecretarissen wegwijs te maken bij het ministerie van Financiën gepubliceerd op haar website. Dit dossier bevat onder meer het inwerkprogramma voor de bewindspersoon, uitleg over de organisatie en achtergrondinformatie over het ministerie.
EU Ministers of Finance to hold a Policy Debate on the Commission’s proposal for a Directive ensuring a minimum effective tax rate for the global activities of large enterprises
- Details
The next meeting of the EU Economic and Financial Affairs Council (ECOFIN) will be held on January 18, 2022.
