According to the overview of signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), as available on the website of the OECD, New Zealand (on June 27, 2018), Sweden (on June 22, 2018) and the United Kingdom (on June 29, 2018) recently deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

On June 27, 2018 the OECD issued a press release announcing that on the same date Ministers and high-level officials from Kazakhstan, Peru and the United Arab Emirates signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Therewith the number of signatories to the MLI comes to 79 and the number of covered jurisdictions to 81.

On June 28, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-203/16 P, Dirk Andres, acting as liquidator in the insolvency of Heitkamp BauHolding GmbH, residing in Düsseldorf (Germany), represented by W. Niemann, S. Geringhoff and P. Dodos, Rechtsanwälte, applicant, the other parties to the proceedings being: European Commission, represented by R. Lyal, T. Maxian Rusche and K. Blanck-Putz, acting as Agents, defendant at first instance, Federal Republic of Germany, represented by T. Henze and R. Kanitz, acting as Agents, intervener at first instance (ECLI:EU:C:2018:505).

On June 27, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-364/17, ‘Varna Holideis’ EOOD versus Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (ECLI:EU:C:2018:500).

This request for a preliminary ruling concerns the interpretation of Articles 90 and 185 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 VAT Directive’).

The reference was made in the course of proceedings between ‘Varna Holideis’ EOOD and the Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Director of the Appeals and Enforcement Management Directorate, Varna, at the Central Administration of the National Revenue Agency) (‘the Direktor’) concerning the adjustment of a deduction of input value added tax (‘VAT’) which ‘Varna Holideis’ EOOD paid when purchasing a building for use as a hotel.

On June 27, 2018 the Court of Justice of the European Union (CJEU) judged in the joined Cases SGI (C‑459/17), Valériane SNC (C‑460/17) versus Ministre de l’Action et des Comptes publics (ECLI:EU:C:2018:501).

These requests for a preliminary ruling concern the interpretation of Article 17 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), as amended by Council Directive 91/680/EEC of 16 December 1991 (OJ 1991 L 376, p. 1) (‘the Sixth Directive’).

The requests have been made in two sets of proceedings between, SGI (C‑459/17) and Valériane SNC (C‑460/17), respectively, and, the Ministre de l’Action et des Comptes publics (Minister for Public Action and Accounts, France) concerning the right to deduct of value added tax (VAT) for transactions relating to the purchase of equipment.

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