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On July 28, 2016 Advocate General Wathelet delivered an Opinion in the joined Cases C-20/15 P (European Commission versus World Duty Free Group, formerly Autogrill España SA) and C-21/15 P (European Commission versus Banco Santander SA and Santusa Holding SL) (ECLI:EU:C:2016:624).
By its appeal in Case C‑20/15 P, the Commission asks the Court to set aside the judgment of the General Court of the European Union of 7 November 2014 in Autogrill Es v Commission (T‑219/10, EU:T:2014:939), by which that Court annulled Article 1(1) and Article 4 of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain.
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On July 28, 2016 the Court of Justice of the European Union (CJEU) judged in Case C-543/14 Ordre des barreaux francophones et germanophone and Others, Jimmy Tessens and Others, Orde van Vlaamse Balies, Ordre des avocats du barreau d’Arlon and Others versus Conseil des ministres, (intervening parties: Association Syndicale des Magistrats ASBL, Council of Bars and Law Societies of Europe) (ECLI:EU:C:2016:605).
This request for a preliminary ruling concerns the interpretation and the validity of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
The request has been made in proceedings between the Ordre des barreaux francophones et germanophone (Council of French- and German-language Bars), Mr Jimmy Tessens, Orde van Vlaamse Balies (Council of Flemish Bars), Ordre des avocats du barreau d’Arlon (the Arlon Bar) and natural or legal persons, on the one hand, and the Conseil des ministres (the Belgian Council of Ministers), on the other hand, concerning an application for annulment of Article 60 of the loi du 30 juillet 2013 portant des dispositions diverses (Law of 30 July 2013 enacting various provisions) (Moniteur belge of 1 August 2013, p. 48270, ‘Law of 30 July 2013’), by which the value added tax (VAT) exemption for the supply of services by lawyers in the exercise of their regular activity was ended.
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On July 28, 2016 the OECD released a Discussion Draft on approaches to address BEPS involving interest in the banking and insurance sectors. The Committee for Fiscal Affairs (Hereafter: the CFA) invites interested parties to provide responses to the Discussion Draft. Responses have to submitted by e-mail and by no later than September 8, 2016.
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Based on the information as provided by the U.S. Department of the Treasury on its webpage dedicated to FATCA, the Agreement between the Government of the United States of America and the Government of the Turks and Caicos Islands to Improve International Tax Compliance and to Implement FATCA as signed on December 1, 2014 entered into force on July 25, 2016.
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On July 25, 2016 the Directorate-General for Taxation and Customs of the European Commission opened a public consultation on on reduced and super-reduced VAT rates for electronically supplied publications. The consultation will run until September 19, 2016.
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