Please find below the Newsletter from September 10, 2015 that our subscribers received via e-mail completely FREE OF CHARGE. International Tax Plaza’s Newsletter a good way to stay informed!!! So when can we welcome you as one of our subscribers?
In this edition:
· Video available of TAXE’s meeting of September 7, 2015 during which the co-rapporteurs’ Draft Report was presented
· CJEU rules in Joined Cases C-72/14 and C-197/14 X (Migrant workers – Social security – E 101 certificate – Probative value)
· Juncker in his State of the Union: “We need to enhance fairness in our taxation policies”
· Switzerland - the TIEAs with San Marino, Greenland, Andorra and Seychelles entered into force
· Switzerland and Norway have signed a Protocol amending their existing DTA
· Conclusie van Advocaat-Generaal Szpunar in Zaak C 252/14 Pensioenfonds Metaal en Techniek gepubliceerd (Vrij verkeer van kapitaal)
· Quick News from September 10, 2015
· Switzerland and Albania have signed a Protocol amending their existing DTA
· TAXE’s Draft Report available in other languages than English
(September 9, 2015)
In the evening of September 7, 2015 the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) had a meeting during which the co-rapporteurs Elisa Ferreira and Michael Theurer presented their Draft Report. Subsequently the members of TAXE held a first exchange of views. As always the meeting was broadcasted via a live webstream… Read the article on International Tax Plaza
(September 9, 2015)
On September 9, 2015 the European Court of Justice (CJEU) ruled in joined Cases C‑72/14 (X versus Inspecteur van Rijksbelastingdienst) and C-197/14 (T. A. van Dijk versus Staatssecretaris van Financiën) (ECLI:EU:C:2015:564).
· In the judgment in FTS (C‑202/97, EU:C:2000:75), the Court of Justice ruled that an E 101 certificate, issued by the competent institution of a Member State, is binding on the social security institutions of other Member States, even if the content of that certificate is incorrect. Does that decision also apply to cases such as that at issue here, where the designation rules of the Regulation do not apply?
· Is it significant for the answer to that question that it was not the intention of the competent institution to issue an E 101 certificate, yet for administrative reasons it consciously and deliberately used documents which, judging by their format and content, appear to be E 101 certificates, while the interested party believed, and was also reasonably entitled to believe, that he had received such a certificate?
· Is the Hoge Raad der Nederlanden, as the highest national court, required, because of a question referred for a preliminary ruling by a lower national court, to refer a question to the Court of Justice for a preliminary ruling or must it await the answer to that question referred by the lower national court, even if it takes the view that the correct application of EU law on the matter to be decided by it is so obvious as to leave no scope for any reasonable doubt as to how that question must be answered?
· If the first question is to be answered in the affirmative, are the Netherlands authorities in the area of social security then bound by an E 101 certificate issued by the authorities of another Member State, even where the case involves a Rhine boatman, with the result that the rules on the applicable legislation in Regulation No 1408/71, to which that certificate refers, are not applicable pursuant to Article 7(2)(a) of that regulation?... Read the article on International Tax Plaza
Juncker in his State of the Union: “We need to enhance fairness in our taxation policies”
(September 10, 2015)
On September 9, 2015 Jean-Claude Juncker, the President of the European Commission, delivered his State of the Union 2015 titled “Time for Honesty, Unity and Solidarity” before the European Parliament in Strasbourg.
In the State of the Union Mr Juncker a.o. highlighted five domains where according to Mr. Juncker the European Commission will present proposals swiftly and where the European Commission is expecting progress already this autumn. The fourth domain Mr. Juncker highlighted in this respect, is the domain of taxes. In this respect Mr. Juncker stated the following:… Read the article on International Tax Plaza
Switzerland - the TIEAs with San Marino, Greenland, Andorra and Seychelles entered into force
(September 10, 2015)
On September 9, 2015 the Swiss Federal Department of Finance (FDF) issued a press release announcing that the tax information exchange agreements (TIEAs) with Andorra, Greenland, San Marino and Seychelles entered into force.
According to the announcement, TIEAs entered into force on the following dates:
· Switzerland – San Marino TIEA on July 20, 2015;
· Switzerland – Greenland TIEA on July 22, 2015;
· Switzerland – Andorra TIEA on July 27, 2015;
· Switzerland – Seychelles on August 10, 2015.
Below we will discuss a selection of regulations included in the TIEAs of which we think they might interest our readers… Read the article on International Tax Plaza
Switzerland and Norway have signed a Protocol amending their existing DTA
(September 10, 2015)
On September 9, 2015 the Swiss Federal Department of Finance issued a press release announcing that on September 4, 2015 Switzerland and Norway signed a protocol amending their existing DTA with respect to taxes on income and capital… Read the article on International Tax Plaza
(10 september 2015)
Op 10 september 2015 is de conclusie van Advocaat-Generaal Szpunar in de Zaak C‑252/14 Pensioenfonds Metaal en Techniek tegen Skatteverket (ECLI:EU:C:2015:571) gepubliceerd.
De Advocaat-Generaal komt tot de conclusie dat artikel 63, lid 1, gelezen in samenhang met artikel 65, lid 1, onder a), VWEU staat niet in de weg aan een nationale regeling op grond waarvan een bronbelasting wordt ingehouden op dividenden die worden uitgekeerd door een ingezeten vennootschap, wanneer de aandeelhouder in een andere lidstaat is gevestigd, terwijl dergelijke dividenden, uitgekeerd aan een ingezeten aandeelhouder, zijn onderworpen aan een globale belasting, forfaitair berekend op basis van een fictief rendement, die is bedoeld om het geheel van de inkomsten uit kapitaal van een bepaalde categorie van ingezeten belastingplichtigen op eenvormige wijze te belasten… Read the article on International Tax Plaza
Quick News from September 10, 2015
In today’s edition: CJEU – Opinion of Advocate General Szpunar delivered in Case C – 252/14 Pensioenfonds Metaal en Techniek (ECLI:EU:C:2015:571) (Free movement of capital – Taxation of dividends) (not available in English but in many other languages); Germany – Dienstreise-Kaskoversicherung des Arbeitgebers für Kraftfahrzeuge des Arbeitnehmers und steuerfreier Fahrtkostenersatz… Read the article on International Tax Plaza
Switzerland and Albania have signed a Protocol amending their existing DTA
(September 10, 2015)
On September 9, 2015 on the website of the Swiss Federal Department of Finance a press release announcing that on that same day Switzerland and Albania signed a protocol amending their existing DTA with respect to taxes on income and capital was published.
Although signed, the Protocol has not yet entered into force. For the Protocol to enter into force, the respective ratification procedures have to have been finalized in both countries… Read the article on International Tax Plaza
TAXE’s Draft Report available in other languages than English
(September 10, 2015)
Initially we could only find an English version of the Draft Report on Tax Rulings and Other Measures Similar in Nature or Effect as drafted by the co-rapporteurs Elisa Ferreira and Michael Theurer. Today we have found the document in other languages. Click below on the language of your choice and you will be forwarded to the version of the Draft Report in that respective language as available on the website of the European Union, which will open in a new window… Read the article on International Tax Plaza
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