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December 19, 2014
On December 18, 2014 the European Court of Justice (CJEU) ruled in Case C-523/13, Walter Larcher versus Deutsche Rentenversicherung Bayern Süd (ECLI:EU:C:2014:2458).
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December 19, 2014
On December 18, 2014 the European Court of Justice (CJEU) ruled in Case C-87/13, Staatssecretaris van Financiën versus X (ECLI:EU:C:2014:2459).
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December 19, 2014
On December 18, 2014 the European Court of Justice (CJEU) ruled in Case C-133/13, Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën versus Q (ECLI:EU:C:2014:2460).
Read more: European Court of Justice rules in Case C-133/13, Q (Free movement of capital – Gift tax)
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December 19, 2014
On December 18, 2014 the European Court of Justice (CJEU) ruled in Case C-131/13, Staatsecretaris van Financiën versus Schoenimport “Italmoda” Mariano Previti (C-131/13) (and Turbu.com BV (C-163/13) and Turbu.com Mobile Phone’s BV (C-164/13) and Staatssecretaris van Financiën) (ECLI:EU:C:2014:2455).
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(December 18, 2014)
On December 18, 2014 the OECD released discussion drafts of 2 new draft elements of the OECD International VAT/GST Guidelines. These discussion drafts relate to:
(i) The place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines); and
(ii) Provisions to support the application of the Guidelines in practice (Supporting provisions).
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