In this edition: CJEU - Opinion of Advocate General Saugmandsgaard Øe delivered in C-24/15; Plöckl; Australia – NATIONAL INNOVATION AND SCIENCE AGENDA – INTANGIBLE ASSET DEPRECIATION; Australia – NATIONAL INNOVATION AND SCIENCE AGENDA – INCREASING ACCESS TO COMPANY LOSSES; IMF – Opening Address at the Open Workshop on International Taxation of the 7th IMF-Japan High Level Tax Conference for Asian Countries
From the CJEU:
Opinion of Advocate General Saugmandsgaard Øe delivered in C-24/15; Plöckl (Do Article 22(8), the first subparagraph of Article 28c(A)(a) and Article 28c(A)(d) of Sixth Council Directive 77/388/EEC 1 of 17 May 1977 permit Member States to refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) where, although the supplier has not taken all the measures that can reasonably be expected of him from the point of view of the formal requirements applicable to the recording of the [VAT] identification number, there is no specific evidence of tax evasion, the goods have been moved to another Member State and the other conditions of exemption from tax are also met?) (not available in English but available in many other languages)
From the Australian Treasury:
- NATIONAL INNOVATION AND SCIENCE AGENDA – INTANGIBLE ASSET DEPRECIATION (Public Consultation with - closing date for submissions: April 22, 2016)
- NATIONAL INNOVATION AND SCIENCE AGENDA – INCREASING ACCESS TO COMPANY LOSSES (Public Consultation with - closing date for submissions: April 22, 2016)
From the International Monetary Fund:
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