News archive May 2018

List of articles in category News archive May 2018
Title
Grenada deposits its Instrument of Ratification for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters
CJEU judges in the joined Cases C-660/16 (Kollroß) and C-661/16 (Wirtl) (VAT – deduction of input tax)
CJEU judges in Case C-382/16, Hornbach-Baumarkt (Freedom of establishment – Corrections on intra-group transfer prices)
ECOFIN and the VAT topics: The summary of discussions as presented by the Dutch Ministry of Finance provides an interesting insight
The opinion of the AG in Case C-664/16, Vădan (VAT – Deduction of input tax – Need to provide evidence by way of invoices)
Cour d’appel de Mons (Belgium) lodged a request for a preliminary ruling regarding the VAT consequences of certain sale and lease back transactions
Paraguay signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
The European Commission proposed final technical measures to create a future fraud-proof EU VAT system
Peru deposits its Instrument of Accession regarding the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Hong Kong and Finland concluded a DTA

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INTERESTING ARTICLES

CJEU judges in Case C-685/16, EV (Free movement of capital – Deduction of taxable profits – Different treatment of dividends from subsidiaries having their management and registered office in a third country)
The Austrian Ministry of Finance announces that the EU tax administrations strengthen cooperation
European Commission: “Luxembourg did not grant McDonald’s illegal state aid”
Saudi Arabia signs the MLI
The OECD published comments received on its Consultation Draft on the transfer pricing aspects of financial transactions
New Russian – Japanese DTA to enter into force
The OECD releases further guidance for tax administrations and multinational Groups on Country-by-Country reporting (BEPS Action 13)
Israel and Lithuania deposit their instruments of ratification for the MLI
CJEU judges in Case C-69/17, Siemens Gamesa Renewable Energy România (VAT – Reactivation of the taxpayer’s VAT identification number – Possibility to deduct input VAT)
The opinion of the AG in Case C-552/17, Alpenchalets Resorts (VAT – Ancillary component? – The special scheme for travel agents)
The opinion of the AG in Case C-422/17, Skarpa Travel (VAT – Payments on account received by a taxable person supplying tourist services, which are taxed under the special scheme for travel agents)
Ministers of Finance to discuss the fair taxation of the digital economy during the informal ECOFIN of September 7-8
The Dutch Government started a public consultation on reforming the Dutch ruling practice
The OECD releases the stage 1 Mutual Agreement Procedure peer review reports of the fourth batch of countries