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(March 26, 2015)
On March 26, 2015 the opinion of Advocate General Mengozzi in Joined Cases C-108/14 (Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG versus Finanzamt Nordenham) and C-109/14 (Finanzamt Hamburg-Mitte versus Marenave Schiffahrts AG) (ECLI:EU:C:2015:212) was published on the website of the European Court of Justice (CJEU).
The following questions were referred to the CJEU for a preliminary ruling:
1. Which calculation method is to be used to calculate a holding company’s (pro rata) input [VAT] deduction in respect of input supplies connected with the procurement of capital for the purchase of shares in subsidiary companies, if the holding company subsequently (as intended from the outset) provides various taxable services to those companies?
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(March 26, 2015)
On March 26, 2015 the European Commission announced that by way of a reasoned opinion it has asked France to apply the normal VAT rate to products of agricultural origin which are not intended for use in food products or in agricultural production.
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(March 26, 2015)
On March 26, 2015 the European Commission announced that by way of a reasoned opinion it has requested Belgium to bring its rules on dividend taxation in line with EU-Regulations.
According to the European Commission at present Belgian tax rules do not allow income from financial instruments that have been sold, given as security or lent with respect to the parties to agreements on in rem securities or loans in cross-border situations to be deducted from taxable income.
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(March 26, 2015)
On March 25, 2015 the European Parliament had what was called a tax debate. During the debate Members of the European Parliament (MEPs) a.o. debated the European Commission's “tax transparency package” with Commissioner Pierre Moscovici.
During the debate the European Parliament adopted a non-legislative resolution on the Annual Tax Report. The resolution touches a wide variety of tax-related issues. According to a press release as issued by the European Parliament the Resolution was passed by 444 votes to 110, with 41 abstentions.
Read more: European Parliament's tax debate from March 25, 2015
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(March 26, 2015)
On March 26, 2015 the European Court of Justice (CJEU) ruled in Case C-499/13 Marian Macikowski versus Dyrektor Izby Skarbowej w Gdańsku (ECLI:EU:C:2015:201).
· In the light of the system of VAT resulting from the VAT Directive, in particular Articles 9 and 193, in conjunction with Article 199(1)(g), is a provision of national law permissible, such as that in Article 18 of the VAT Law, which introduces exceptions to the general rules on that tax, in particular with regard to the persons required to calculate and collect the tax, by establishing the concept of paying agent, that is to say, a person who is required, on behalf of the taxable person, to calculate the amount of tax, collect it from the taxable person, and pay it to the tax authority in good time?
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