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

Page 1 of 8

INTERESTING ARTICLES

Dutch Government sent a legislative proposal tightening the interest limitation rule to Parliament for approval
Irish Ministry of Finance publishes the responses it received on its public consultation on the OECD’s Two-Pillar Solution
OECD – Documents released with respect to the October 13th G20 Finance Ministers and Central Bank Governors Meeting
CJEU judges in the joined Cases C‑45/20 and C‑46/20, Finanzamt N (Communication de l’affectation) (VAT – Germany – Allocation to private assets is assumed or presumed in the absence of (sufficient) evidence of allocation to the assets of the business)
Advocate General: “The Parent-Subsidiary Directive (Directive 90/435/EEC) does not preclude a system of advance payments and tax credits at the time of redistribution of dividends”
The Dutch Government opened a public consultation on a legislative proposal to implement Council Directive (EU) 2021/514 (DAC7)
The OECD released an updated Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy together with a detailed implementation plan
Conclusie van de AG mbt de crisisheffing - Management beloning - Eigen loonverstrekking of loon van derden - Andere concern-maatschappij
Ireland to join the OECD agreement to address the tax challenges arising from the digitalisation of the economy
European Parliament adopts a resolution on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)
The Government of the Hong Kong Special Administrative Region responds to the inclusion of Hong Kong in the EU's watchlist on tax co-operation
CJEU - The Advocate General is of the opinion that Finnish tax legislation with respect to open-ended investment funds is in breach with the right of free movement of capital
CJEU upholds the classification of the Spanish tax rules on the amortisation of financial goodwill as State aid incompatible with the internal market
Belastingen van rechtsverkeer - Moeten 2 in 1 akte geregelde afsplitsingen als één geheel worden beschouwd, of moeten beide afsplitsingen afzonderlijk worden getoetst aan de voorwaarden voor de splitsingsvrijstelling?