INTERNATIONAL TAX PLAZA - News archive March 2018

News archive March 2018

List of articles in category News archive March 2018
Title
Non-confidential version of the European Commission's decision to open an in-depth investigation into the transfer prices agreed upon in Dutch Inter IKEA tax rulings
The OECD releases additional guidance on the attribution of profits to permanent establishments (BEPS Action 7)
CJEU judges in joined Cases C-327/16 (Jacob) and C-421/16 (Lassus) (Interpretation of Article 8 of the Merger Directive – Deferred taxation)
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) will enter into force on July 1, 2018
The opinion of the AG in Case C-648/16, Fontana (VAT – The application of VAT to the overall turnover established by extrapolation)
The opinion of the AG in Case C-5/17, DPAS Limited (VAT – The interpretation of Article 135(1)(d) of Council Directive 2006/112/EC)
The European Commission presents its proposals for new taxation rules for digital business activities
CJEU judges in Case C-533/16, Volkswagen (VAT – Right of deduction refused due to expiry of limitation period)
The OECD releases an interim report on the Tax Challenges Arising from Digitalisation
Replay available of OECD’s Tax Talks Webcast of March 16, 2018

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Het Gerechtshof ’s-Hertogenbosch voorziet in een door de wetgever niet voorzien rechtstekort
CJEU: "National Spanish legislation requiring Spanish tax residents to declare their overseas assets or rights is in breach with the free movement of capital"
Conclusion of the AG in Case C-269/20, Finanzamt T (Prestations internes d’un groupement TVA) (VAT groups – Designation of a member of a VAT group as the taxable person)
Conclusion of the AG in Case C-607/20, GE Aircraft Engine Services (VAT – Concept of ‘private use or that of his staff or, more generally, for purposes other than those of his business’)
Mededeling ontwikkelingslanden op grond van artikel 6 Besluit voorkoming dubbele belasting 2001 voor het jaar 2021
Conclusion of the Dutch Advocate General on how to determine the amount sacrificed to be taken into account for the Dutch liquidation loss scheme in case of a change in law
The European Commission launches call for feedback on plans to bring the EU’s VAT rules into the digital age
CJEU: Fees charged for infringement of regulations on parking on private property constitute taxable transactions for VAT purposes
Opinion of the Advcocate General to the CJEU delivered in Case C‑572/20, ACC Silicones (Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a non-resident company of tax on capital income levied)
The OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The Dutch Supreme Court rules on the application of the principal purpose test as included in the Dutch Wet op belastingen van rechtsverkeer
HR: “Belanghebbende moest crisisheffing heffen over aandelen die door een andere concern-maatschappij aan haar werknemers zijn toegekend als managementbeloning”
Swiss Federal Council decides to implement the minimum tax rate for certain companies (Pillar Two) by means of a constitutional amendment
CJEU – Conclusion of AG delivered in Case C-141/20, Norddeutsche Gesellschaft für Diakonie (VAT groups – Designation of a member of a VAT group as the taxable person – Economic activities carried out independently)

News archive March 2018

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