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

The opinion of the AG in Case C-71/18, KPC Herning (VAT – Supply of land with building(s))
CJEU judges in Case C-449/17, A & G Fahrschul-Akademie (VAT — Exemption for certain activities in the public interest – Driving school tuition provided by a driving school)
CJEU judges in Case C-647/17, Srf konsulterna (VAT — Supply of services in respect of admission to educational events – Place of taxable transactions)
ECOFIN – VAT on e-commerce
Digital Tax – ECOFIN did not come to an agreement yet
The EU puts 10 jurisdictions (back) on its list of non-cooperative jurisdictions for tax purposes
Morocco joined the Inclusive Framework on BEPS
ECOFIN to discus the EU list of non-cooperative jurisdictions and a digital services tax
CJEU judges in Case C-135/17 X (Sociétés intermédiaires établies dans des pays tiers) (Free movement of capital — Movement of capital between Member States and third countries)
CJEU judges in Case C-581/17, Wächtler (Agreement between the European Community and the Swiss Confederation on the free movement of persons – Freedom of movement of self-employed persons)
CJEU judges in the joined cases C-116/16 and C-117/16 (Parent-subsidiary Directive – Need for a beneficial owner of dividend payments)
CJEU judges in the joined cases C-115/16, C-118/16, C-119/16 and C-299/16 (The Interest and Royalty Directive – Beneficial ownership)
Finland deposits its instrument of ratification for the MLI
Strike 1 - CJEU annuls the European Commission’s decision that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme