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(April 23, 2015)
On April 23, 2015 the European Court of Justice (CJEU) ruled in Case C‑16/14 Property Development Company NV versus Belgische Staat (ECLI:EU:C:2015:265).
Is interim interest which, according to Article 35(4) of [Fourth Directive 78/660], may be included in production costs to the extent that it relates to the period of production, part of the taxable amount of an application within the meaning of Article 5(6) of [the Sixth Directive], that is to say, part of the “cost price” within the meaning of Article 11A(1)(b) of the Sixth Directive and/or incidental expenses within the meaning of Article 11A(2) thereof ?
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(April 22, 2015)
On April 22, 2015 a press release titled “Federal Council decides on next steps in avoidance of double taxation of permanent establishments” was published on the website of the Swiss Federal Department of Finance. The press release states that during its meeting of April 22, 2015, the Federal Council took note of the result of the consultation on the revision of the ordinance regarding the flat-rate tax credit in the case of permanent establishments (implementation of Pelli motion 13.3184).
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(April 22, 2015)
On April 22, 2015 the European Court of Justice (CJEU) ruled in Case C‑357/13 Drukarnia Multipress sp. z o.o. versus Minister Finansów (ECLI:EU:C:2015:253).
· Should Article 2(1)(b) and (c) of [Directive 2008/7] be interpreted as meaning that a [PLS] should be regarded as a capital company within the meaning of those provisions if it follows from the legal nature of that partnership that only some of its capital and partners are able to meet the requirements set out in Article 2(1)(b) and (c) of the directive?
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(April 22, 2015)
On April 22, 2015 in the Dutch Staatscourant a Memorandum of Understanding (MoU) regarding the automatic exchange of information in tax matters as concluded between The Netherlands and Ghana was published.
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In today’s edition a.o.: Switzerland – Federal Council decides on next steps in avoidance of double taxation of permanent establishments; The Netherlands – Memorandum van overeenstemming tussen de bevoegde autoriteiten van Nederland en de Republiek Ghana inzake automatische inlichtingenuitwisseling voor belastingdoeleinden; New Zealand – International taxation disclosure exemptions - 2015 International tax disclosure exemption ITR26 (Technical tax area - International taxation); New Zealand – Starting a business: What registrations might you need to complete? Starting a business - registering for GST (Goods and services tax); China – China beefs up tax services to spur investment in Belt and Road; Ireland – Revenue Publishes 2014 Annual Report; CJEU – Opinion of Advocate General Kokott delivered in Case C-126/14 Sveda (Directive 2006/112/EU, Article 168); Canada – Businesses - Tax information newsletter Issue 2015-01 published; European Commission – Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption published (Study - Report); European Commission – Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption published (Study - Executive Summary);
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