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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INTERESTING ARTICLES

Aruba, Barbados and Bermuda removed from the EU-list of non-cooperative jurisdictions in taxation matters
CJEU judges in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
CJEU judges in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)
CJEU judges in Case C-127/18, A-PACK CZ (VAT – Interpretation of Articles 90(2) and 273 of Council Directive 2006/112/EC – Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT)
Non-confidential version of the European Commission's decision to open an in-depth investigation into Luxembourg's tax treatment of Huhtamäki published
CJEU judges in Case C-224/18, Budimex (VAT – Article 63 of Council Directive 2006/112/EC – Time of occurrence of a transaction)
The MLI entered into force with respect to Ireland and Monaco
The opinion of the AG in Case C-42/18, Cardpoint (VAT — Article 13B(d)(3) of the Sixth Directive — Exemptions — Service supplied by an undertaking to a bank in circumstances in which the operation of ATMs has been outsourced)
CJEU judges in Case C-225/18, Grupa Lotos (VAT – Article 168 of Council Directive 2006/112/EC)
CJEU judges in Case C-598/17, A-Fonds (State aid – Existing aid and new aid – Free movement of capital – Refund of dividend tax)
Dominica signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the CRS Multilateral Competent Authority Agreement‎
Calendar for May 20 – May 26, 2019
Calendar for May 27 – June 2, 2019
Calendar for June 3 – June 9, 2019