INTERNATIONAL TAX PLAZA - News archive June 2015

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

Het Gerechtshof ’s-Hertogenbosch voorziet in een door de wetgever niet voorzien rechtstekort
CJEU: "National Spanish legislation requiring Spanish tax residents to declare their overseas assets or rights is in breach with the free movement of capital"
Conclusion of the AG in Case C-269/20, Finanzamt T (Prestations internes d’un groupement TVA) (VAT groups – Designation of a member of a VAT group as the taxable person)
Conclusion of the AG in Case C-607/20, GE Aircraft Engine Services (VAT – Concept of ‘private use or that of his staff or, more generally, for purposes other than those of his business’)
Mededeling ontwikkelingslanden op grond van artikel 6 Besluit voorkoming dubbele belasting 2001 voor het jaar 2021
Conclusion of the Dutch Advocate General on how to determine the amount sacrificed to be taken into account for the Dutch liquidation loss scheme in case of a change in law
The European Commission launches call for feedback on plans to bring the EU’s VAT rules into the digital age
CJEU: Fees charged for infringement of regulations on parking on private property constitute taxable transactions for VAT purposes
Opinion of the Advcocate General to the CJEU delivered in Case C‑572/20, ACC Silicones (Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a non-resident company of tax on capital income levied)
The OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The Dutch Supreme Court rules on the application of the principal purpose test as included in the Dutch Wet op belastingen van rechtsverkeer
HR: “Belanghebbende moest crisisheffing heffen over aandelen die door een andere concern-maatschappij aan haar werknemers zijn toegekend als managementbeloning”
Swiss Federal Council decides to implement the minimum tax rate for certain companies (Pillar Two) by means of a constitutional amendment
CJEU – Conclusion of AG delivered in Case C-141/20, Norddeutsche Gesellschaft für Diakonie (VAT groups – Designation of a member of a VAT group as the taxable person – Economic activities carried out independently)

News archive June 2015

Great Job Opportunities