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It’s no secret that governments are struggling with the question on how to tax digital companies. CCCTB s called a solution. The introduction of the principle of a virtual permanent establishment is commonly mentioned solution. On September 21, 2017 the European Commission adopted a Communication to the European Parliament and the Council titled: “A Fair and Efficient Tax System in the European Union for the Digital Single Market”.
In the Communication the European Commission sets out the challenges Member States currently face when it comes to acting on the issue of coming up with a way to fairly and growth-friendly tax digital companies. Furthermore the European Commission outlines possible solutions that according to the Commission have to be explored.
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On September 21, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-441/15, SMS group GmbH versus Direcţia Generală Regională a Finanțelor Publice București (ECLI:EU:C:2017:712).
The request for a preliminary ruling concerns the interpretation of Articles 2 to 6 of the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11; ‘the Eighth Directive’), and of Article 17(2) and (3)(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1, ‘the Sixth Directive’).
This request has been made in proceedings between SMS group GmbH and the Direcţia Generală Regională a Finanțelor Publice București (Regional Directorate-General of Public Finance, Bucharest, Romania) (‘the tax authority’) relating to the refund of value added tax (VAT) paid by SMS group in Romania in 2009.
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On September 21, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-605/15, Minister Finansów versus Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie (ECLI:EU:C:2017:718).
This request for a preliminary ruling concerns the interpretation of Article 132(l)(f) 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 Minister Finansów (Minister of Finance, Poland) and Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie (‘Aviva’) concerning an individual opinion addressed to the latter relating to the interpretation of Article 43(1)(21) of the ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 (Dz. U. No 54, item 535, ‘the Law on VAT’), transposing Article 132(1)(f) of Directive 2006/112.
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On September 21, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-326/15, ‘DNB BANKA’ AS versus Valsts ienemumu dienests (ECLI:EU:C:2017:719).
This request for a preliminary ruling concerns the interpretation of Article 132(l)(f) 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 ‘DNB Banka’ AS and the Valsts ieņēmumu dienests (National Tax Authority, Latvia) (‘the VID’) concerning the latter’s refusal of the request submitted by DNB Banka to have its value added tax (VAT) declarations corrected.
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On September 20, 2017 the OECD released updated and new IT-tools and guidance to support the technical implementation of the exchange of tax information under the Common Reporting Standard (CRS), on Country-by-Country (CbC) Reporting and in relation to tax rulings (ETR).
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