(October 8, 2015)

On September 29, 2015 we reported on the proposed amendments to the DRAFT REPORT on tax rulings and other measures similar in nature or effect that the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) had published on its website. When scanning the website of TAXE we noticed that the original document containing proposed amendments 455 – 794 (PE 567.781v01-00) had been removed and that a new document containing proposed amendments 455 - 794 (PE 567.781v02-00) had been published.

 

On October 6, 2015 on the website of the European Council/Council of the European Union a press release was published via which it was announced that during the ECOFIN meeting of October 6, 2015 ECOFIN reached a political agreement on a directive aimed at improving transparency in the assurances given by member states to companies about how their taxes are calculated.

The OECD has released videos of the webcasts of the press conference and the technical presentation that it broadcasted on October 5, 2015 with respect to the publication of the 2015 deliverables of its BEPS project. Initially one had to register in order to be able to view these webcasts. Now the OECD has also made these webcasts available to people that did not register.

 

On October 6, 2015 the Court of Justice of the European Union (CJEU) ruled in Case C‑346/13 Ville de Mons versus Base Company SA, formerly KPN Group Belgium SA (ECLI:EU:C:2015:649).

Does Article 13 of [the Authorisation Directive] preclude local authorities from introducing a tax, for budgetary or other reasons, on the economic activity of telecommunications operators, in the form of the presence on their territory of [mobile radiotelecommunications] pylons, masts or antennas used for the purposes of that activity?

On October 6, 2015 the Court of Justice of the European Union (CJEU) ruled in Case C‑69/14 Dragoș Constantin Târșia versus Statul roman and Serviciul public comunitar regim permise de conducere și înmatriculare a autovehiculelor, (ECLI:EU:C:2015:662).

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