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(February 5, 2015)
On February 5, 2015 the European Court of Justice (CJEU) ruled in Cases C-655/13; H.J. Mertens versus Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (ECLI:EU:C:2015:62).
The following questions were referred to the CJEU for a preliminary ruling:
Should Article 71(1)(a)(i) of Regulation No 1408/71 be interpreted as precluding a frontier worker, who, immediately after a full-time employment relationship with an employer in a Member State, is employed for fewer hours by another employer in the same Member State, from being classified as a partially unemployed frontier worker?
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(February 4, 2015)
On February 4, 2015 the opinion of Advocate General M. Szpunar in Case C-584/13, Mapfre Asistencia and Mapfre Warranty was published on the website of the European Court of Justice (CJEU). Unfortunately no English version of this opinion has been published on the website of the CJEU yet. The opinion however is available in many other languages (e.g. French, German, Italian, Dutch, etc.). The case regards the question whether Article 13, B under a of the Sixth Council Directive applies to service by which a supplier of those services provides an extended guarantee for failure of certain parts of used cars during a certain period after purchase of the car.
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(February 4, 2015)
On February 4, 2015 the European Commission issued a press release announcing that it has closed an in-depth investigation examining whether changes to French tax rules for maritime companies are in line with EU state aid rules. According to the press release the in-depth investigation (which was opened in 2013) has been closed after France offered commitments addressing the Commission's concerns.
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(February 3, 2015)
On February 3, 2015 the Swiss Federal Department of Finance (FDF) published its annual report on international financial and tax matters. The report reviews and gives an outlook on activities in the areas of financial market regulation, engagement in international financial bodies and international tax policy. The report approved by the Federal Council shows that Switzerland still has to overcome numerous challenges regarding international financial and tax matters. The report is available in both the German as well as the French language.
Read more: Swiss Government publishes report on international financial and tax matters 2015
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(February 3, 2015)
On February 3, 2015 the European Commission issued a press release announcing that it has opened an in-depth investigation into a Belgian tax provision, which allows group companies to substantially reduce their corporation tax liability in Belgium on the basis of so-called "excess profit" tax rulings.
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