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On October 15, 2015 the Court of Justice of the European Union (CJEU) ruled in Case C‑306/14 Direktor na Agentsia ‘Mitnitsi’ versus Biovet AD (ECLI:EU:C:2015:689).
· What is the meaning of the term “manufacturing process” in Article 27(2)(d) of Directive 92/83 and does that term include cleaning and/or disinfection as processes for achieving specific degrees of cleanliness which are prescribed by good practice in the production of medicines?
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In yesterday´s Quick News we already provided a link to the very interesting “Important FATCA documents” page that is available in the section “Tax Agents” of the website of the New Zealand Inland Revenue. On this very interesting page the Inland Revenue of New Zealand has published a collection of documents relating to the US – New Zealand FATCA Agreement. Two of the documents to which the New Zealand Inland Revenue provides links are the recently signed “Competent Authority Arrangement between the Competent Authorities of theUnited States of America andNew Zealand” and the also recently signed “Competent Authority Arrangement for Trusts”.
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In today’s edition: Australia – Common Reporting Standard for the Automatic Exchange of Financial Account Information; Germany – Lohn- und umsatzsteuerliche Behandlung von Betriebsveranstaltungen; Rechtslage nach dem "Gesetz zur Anpassung der Abgabenordnung an den Zollkodex der Union und zur Änderung weiterer steuerlicher Vorschriften"; CJEU – Opnionion of Advocate General Mengozzi delivered in Case C-128/14 Het Oudeland Beheer (VAT - Article 11(A)(1)(b) of the Sixth Directive - Article 5(7)(a) & Article 5(3)(b) of the Sixth Directive) (not available in English but in many other languages); The United States – Online Seminars from the 2015 IRS Nationwide Tax Forums are Now Available
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On October 14, 2015 on the website of the Swiss Federal Department of Finance a press release was published via which the Swiss Government announces that on the same day the Swiss Federal Council adopted the dispatch on the new double taxation agreement (DTA) with Oman and submitted it to the Swiss Parliament for approval. The adoption of the dispatch and submission to the Swiss Parliament for approval are part of the ratification process.
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The European Commission has launched a survey titled: Review of the content and format of the European Commission’s Mini One Stop Shop (MOSS) web portal. According to the survey document, feedback can be provided until October 30, 2015.
In the introductory note to the survey it is stated that as part of the current efforts to support the smooth implementation of the 2015 Place of Supply rules (Council Directive 2008/8/EC) and the functioning of the MOSS portal, the European Commission is looking for inputs and suggestions to improve the quality of the information presented on the MOSS web portal.
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