News archive June 2015

List of articles in category News archive June 2015
Title
Exchange of views on taxation issues between the European Parliament’s Special Committee on Tax Rulings, the EP’s ECON Committee, Mr. Juncker and Mr. Moscovici has been postponed
Opinion of Advocate General Jääskinen delivered in Case C-276/14 Gmina Wrocław (municipality Wrocław) (VAT – Article 9 and 13 of Council Directive 2006/112/EC)
Switzerland announces that it retained CHF 317 million of taxes on behalf of the EU Member States in 2014 (Greece is in the top 5)
Quick News from June 30, 2015
DTA between Liechtenstein and Hungary has been signed
United Kingdom – HMRC publishes 4 updated business tax guidances on VAT Mini One Stop Shop (MOSS) returns
New DTA between Canada and New Zealand entered into force
Quick News from June 29, 2015
Singapore – Ministry of Finance Invites The Public To Give Feedback On Changes To The Income Tax Act
On July 2, 2015 the Special Committee on Tax Rulings will exchange views on taxation issues with Mr. Juncker and Mr. Moscovici and the EP’s ECON Committee

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INTERESTING ARTICLES

The Netherlands and Switzerland concluded a Protocol to amend their existing DTA
Dominica removed from the EU-list of non-cooperative jurisdictions in taxation matters
The opinion of the AG in Case C-75/18, Vodafone Magyarország (Competition — State aid — Freedom of establishment)
The OECD publishes the OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors
The opinion of the AG in Case C-189/18, Glencore Agriculture Hungary (VAT — Articles 167 and 168 of Directive 2006/112/EC — Right of deduction — Tax evasion or fraud — Burden of proof)
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on June 1, 2019 with respect to El Salvador
The MLI entered into force with respect to Finland and Guernsey
Digitalisation of the economy – Inclusive Framework on BEPS adopts a programme of work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy
Albania signs the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
The opinion of the AG in Case C-270/18, UPM France (Taxation of energy products and electricity — Directive 2003/96/EC — Exemption of small producers of electricity, subject to taxation of the electricity produced)
The opinion of the AG in Case C-329/18, Altic (VAT – Interpretation of Article 168(a) of Directive 2006/112/EC – Supply by co-contractors involved in tax fraud – Duty of care of the taxable person)
Aruba, Barbados and Bermuda removed from the EU-list of non-cooperative jurisdictions in taxation matters
CJEU judges in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
CJEU judges in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)