- Details
On September 15, 2017 the Irish Revenue released Revenue eBrief No. 80/17. Via the eBrief the Irish Revenue informs the public that it has published a new Tax and Duty Manual (Tax and Duty Manual Part 37-00-41, “Review of Opinions or Confirmations”). The purpose of the manual is to set out Revenue policy on the maximum period of validity of Revenue opinions or confirmations. It also provides an update in respect of a review of opinions or confirmations issued by Revenue before 1 January 2012.
- Details
On September 14, 2017 the Treasurer of the Commonwealth of Australia issued a press release announcing that on that same date the Australian Government introduced legislation to remove the double taxation of digital currency.
- Details
On September 14, 2017 the Government of Japan and the Government of Federative Republic of Brazil signed an Agreement regarding Mutual Administrative Assistance and Cooperation in Customs Matters (Hereafter: The Agreement).
- Details
On September 14, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-132/16, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia versus ‘Iberdrola Inmobiliaria Real Estate Investments’ EOOD (ECLI:EU:C:2017:683).
This request for a preliminary ruling concerns the interpretation of Article 26(1) and Articles 168 and 176 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 Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (the Director of the ‘Appeals and Tax and Social Insurance Practice’ Directorate of Sofia, Bulgaria) and ‘Iberdrola Inmobiliaria Real Estate Investments’ EOOD (‘Iberdrola’) concerning two adjusted tax notices addressed to the latter and relating to the entitlement to deduct input value added tax (VAT).
- Details
On September 14, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-646/15, Trustees of the P Panayi Accumulation & Maintenance Settlements versus Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2017:682).
This request for a preliminary ruling concerns the interpretation of Articles 49, 54, 56 and 63 TFEU.
The request has been made in proceedings between the Trustees of the P Panayi Accumulation & Maintenance Settlements (‘the Panayi trustees’) and the Commissioners for Her Majesty’s Revenue and Customs (‘the tax authority’) on the taxation of unrealised gains in value of the assets comprised in a trust on the transfer of its trustees’ place of residence to a Member State other than the Member State of origin.
Page 3 of 4
