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On December 7, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Bot in Case C‑33/16, A Oy (ECLI:EU:C:2016:929) was published.
This request for a preliminary ruling concerns the interpretation of Article 148(d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
It has been made in the course of a dispute between A Oy and the Keskusverolautakunta (Finnish Central Tax Board) concerning a tax decision in which the latter considered that the services of loading and unloading cargo onto and off a vessel, when supplied by a subcontractor which invoices them to the contracting undertaking rather than to the shipowner directly, do not qualify for the VAT exemption provided for in Article 148(d) of the VAT Directive.
In this Opinion, the Advocate General argues that the concept of the supply of services to meet the direct needs of the vessels referred to in Article 148(a) of that directive or of their cargoes includes the services of loading and unloading cargo onto and off a ship.
The Advocate General further submits that the exemption provided for in Article 148(d) of that directive includes the services of loading and unloading cargo onto and off a ship, where those services are supplied by a subcontractor acting on behalf of an economic operator which is itself linked not to the shipowner but to a freight forwarder, carrier or forwarding agent, or to the holder of the cargo concerned.
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On December 6, 2016 the Swiss Federal Department of Finance (FDF) issued a press release announcing that on November 29, 2016 the Federal Department of Finance of the Swiss Confederation and the Ministry of Finance of the Republic of Chile signed a joint declaration on the introduction of (AEOI) in tax matters on a reciprocal basis.
Read more: Switzerland and Chile have signed a joint declaration on the introduction of AEOI
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The next meeting of the European Parliament’s Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA Committee) will take place on December 7, 2016 from 15.00 – 18.30 CET. During the meeting the PANA Committee will a.o. have exchanges of views with Pierre Moscovici, Member of the European Commission responsible for Economic and Financial Affairs, Taxation and Customs (15.00 – 16.30 CET) and subsequently with Mr. Ashish Kumar, Policy Analyst at the Financial Action Task Force (FATF) (16.30 – 17.30 CET).
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On 6 December 2016, the Council of the EU adopted a Council Directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities with the purpose of granting access for tax authorities to (beneficial ownership) information held by authorities responsible for the prevention of money laundering.
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The OECD has made a replay available of its Tax Talks Webcast of December 5, 2016. During the Webcast the OECD's Centre for Tax Policy and Administration (CTPA) gave an update on a.o. below mentioned topics:
· The Inclusive Framework on BEPS;
· Multilateral instrument for tax treaty-related BEPS measures;
· Tax certainty; and
· The next steps in our work programme, and how one can be involved.
Read more: Replay of OECD’s Tax Talks Webcast of December 5, 2016 available
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