- Details
On September 8, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Szpunar in Case C‑344/15 National Roads Authority versus the Revenue Commissioners (ECLI:EU:C:2016:661) was published.
If a body governed by public law carries on an activity such as providing access to a road on payment of a toll and if in the Member State there are private bodies who collect tolls on different toll roads pursuant to an agreement with the public body concerned under national statutory provisions, is the second indent of Article 13[1] of Council Directive 2006/112/EC to be interpreted as meaning that the public body concerned must be deemed to be in competition with the private operators concerned such that to treat the public body as a non-taxable person is deemed to lead to a significant distortion of competition notwithstanding the facts that (a) there is not and cannot be any actual competition between the public body and the private operators concerned and (b) there is no evidence that there is any realistic possibility that any private operator could enter the market to build and operate a toll road which would compete with the toll road operated by the public body?
- Details
On September 8, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Kokott in Case C‑390/15 Rzecznik Praw Obywatelskich (RPO) (ECLI:EU:C:2016:664) was published.
The VAT law in force in the EU permits Member States to grant a tax advantage for the sale of books and also of newspapers and periodicals. However, this applies, without restriction, only to printed editions. The Member States may apply a reduced tax rate for sales of these, an advantage that is largely denied to digital editions.
By its request for a preliminary ruling, the Trybunał Konstytucyjny (Polish Constitutional Court) questions the validity of the reduced rate of VAT for books and other publications, as provided for under EU law. The focus of the examination by the Court of Justice will be the issue of the obligations that the principle of equal treatment imposes on the EU legislature in the context of VAT legislation and the issue of the extent to which those requirements were also met in the case of the reduced rates of tax for books, newspapers and periodicals.
- Details
On July 4, 2016 the OECD released a Public Discussion Draft titled: “BEPS ACTIONS 8-10 – Revised Guidance on Profit Splits”. Interested parties had until September 5, 2016 to submit their comments. The OECD has now published the comments it received on the document.
- Details
On July 4, 2016 the OECD released a Public Discussion Draft titled: “BEPS Action 7 - Additional Guidance on the Attribution of Profits to Permanent Establishments”. Interested parties had until September 5, 2016 to submit their comments. The OECD has now published the comments it received on the document.
- Details
On September 7, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Wathelet in Case C‑283/15 X versus the Staatssecretaris van Financiën (ECLI:EU:C:2016:638) was published. Unfortunately the opinion is not available in the English language, but it is available in several other languages (a.o. the Dutch, French, Portuguese and Spanish language).
Questions referred for a preliminary ruling
The Hoge Raad der Nederlanden (Dutch Supreme Court) has referred the following questions for a preliminary ruling:
1) Must the provisions of the TFEU relating to free movement be interpreted as precluding national legislation under which a European Union citizen who resides in Spain and whose work-related income is taxed in the amount of approximately 60% by the Netherlands and approximately 40% by Switzerland may not deduct his negative income incurred in respect of his property in Spain, which is for his personal use, from his work-related income which is taxed in the Netherlands, even if he receives such a low income in Spain, as his State of residence, that the abovementioned negative income in the year in question could not have led to tax relief in the State of residence?
Read more: The opinion of the AG in Case C-283/15; X (Freedom of movement for workers)
Page 5 of 6
