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In today’s edition: European Commission - Commission presses Member States on VAT revenue collection; United States – Interest Rates Remain the Same for the Fourth Quarter of 2015
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(September 4, 2015)
We would like to remind you that the co-rapporteurs of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) are going to present their Draft Report on tax rulings and other measures similar in nature or effect during the next meeting of TAXE. This meeting is scheduled to take place on Monday September 7, 2015 from 19.00 to 22.30.
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(September 4, 2015)
The U.S. Department of the Treasury on its webpage that is dedicated to FATCA has announced that the FATCA Agreement that was concluded between the Government of the United States and the Government of St. Kitts and Nevis has been signed.
According to the information provided on the website of the U.S. Department of the Treasury, the agreement concluded is a so-called Model 1 IGA.
Read more: FATCA IGA between St. Kitts and Nevis and the U.S. has been signed
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In today’s edition: CJEU – Opinion of Advocate General Wathelet delivered in Case C-388/14 Timac Agro Deutschland (ECLI:EU:C:2015:533) (Corporate Income Tax - Freedom of establishment); Ireland – Revenue eBrief No. 82/15 - Use of section 615 TCA 1997 to avoid CGT on ultimate disposal of assets; The Netherlands – Beantwoording Kamervragen over mogelijke belastingontwijking door Walmart; The Netherlands – Antwoorden kamervragen TAXE; Ireland – Revenue eBrief No. 83/15 - Pensions Manual Amended
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(September 3, 2015)
On September 3, 2015 the European Court of Justice (CJEU) ruled in Case C‑463/14 Asparuhovo Lake Investment Company OOD versus Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, (ECLI:EU:C:2015:542).
· Should Article 24(1) and Article 25(b) of [the VAT] Directive … be interpreted as meaning that the term “supply of services” also includes subscription contracts for the supply of consulting services such as those at issue in the main proceedings, namely where a supplier, having qualified personnel available for supplying the services, has agreed to be on call for the customer during the term of the contract and has undertaken to refrain from entering into contracts with a similar subject-matter with the customer’s competitors?
· Should Articles 63 and 64(1) of [the VAT] Directive … be interpreted as meaning that, for subscribed consulting services, the chargeable event occurs on expiry of the period in respect of which the payment was agreed, irrespective of whether and how often the customer makes use of the supplier’s on-call services?
· Should Article 62(2) of [the VAT] Directive … be interpreted as meaning that a person supplying services in connection with a subscription service contract is obliged to charge VAT for the services on expiry of the period in respect of which the subscription fee was agreed, or does this obligation arise only if the customer has made use of the consultant’s services over the corresponding taxable period?
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