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On June 12, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-650/16, A/S Bevola, Jens W. Trock ApS versus Skatteministeriet (ECLI:EU:C:2018:424).
This request for a preliminary ruling concerns the interpretation of Article 49 TFEU.
The request has been made in proceedings between A/S Bevola and Jens W. Trock ApS, companies incorporated under Danish law, and the Skatteministeriet (Ministry of Finance, Denmark) concerning the Danish authorities’ refusal to allow Bevola to deduct from its taxable income the losses incurred by its Finnish establishment.
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Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, on June 11, 2018 Liberia signed the Amended Convention on Mutual Administrative Assistance in Tax Matters.
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On June 5, 2018 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Mengozzi in the Case C-135/17, X-GmbH versus Finanzamt Stuttgart-Körperschaften (ECLI:EU:C:2018:389) was published. Unfortunately the opinion is not available in the English language. It is however available in several other languages, like a.o. German, French and Italian.
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On June 7, 2018 the European Commission published its “June infringements package: key decisions”. The June infringements package includes several key decisions in the area of Taxation and Customs Union. One of the interesting key decisions is the decision to request Latvia to align its rules regarding the VAT reverse charge mechanism with the VAT Directive.
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Op 5 juni 2018 is op de website van het Europese Hof van Justitie (CJEU) de opinie van Advocaat-Generaal Mengozzi in de Zaak C-135/17, X-GmbH tegen Finanzamt Stuttgart-Körperschaften, (ECLI:EU:C:2018:389) gepubliceerd.
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