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

Strike 1 - CJEU annuls the European Commission’s decision that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme
CJEU judges in Case C-562/17, Nestrade (VAT – VAT refund sought by an undertaking not established in the EU)
CJEU judges in Case C-531/17, Vetsch Int. Transporte (VAT – Intra-community transfer – Acquirer committing tax evasion with a subsequent taxable transaction)
Guernsey deposits its instrument of ratification for the MLI
Mauritania signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Armenia joined the Inclusive Framework on BEPS
Ireland deposits its instrument of ratification for the MLI
CJEU judges in Case C-165/17 Morgan Stanley & Co International (VAT – Deduction of input tax – Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services))
Panama has signed the MCAA on the Exchange of Country-by-Country Reports
Papua New Guinea 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-133/18, Sea Chefs Cruise Services (VAT – Interpretation of Article 20(2) of Council Directive 2008/9/EC of 12 February 2008)
CJEU judges in Case C-410/17, A (VAT – Do the services carried out constitute one single transaction or do they comprise two transactions?)
The opinion of the AG in Case C-607/17, Memira Holding (Freedom of establishment – Deduction of losses of a foreign subsidiary in the State of the parent company in the context of a merger)
The opinion of the AG in Case C-608/17, Holmen (Freedom of establishment – Deduction of losses in a subsidiary in another Member State)