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

Dutch Government sent a legislative proposal tightening the interest limitation rule to Parliament for approval
Irish Ministry of Finance publishes the responses it received on its public consultation on the OECD’s Two-Pillar Solution
OECD – Documents released with respect to the October 13th G20 Finance Ministers and Central Bank Governors Meeting
CJEU judges in the joined Cases C‑45/20 and C‑46/20, Finanzamt N (Communication de l’affectation) (VAT – Germany – Allocation to private assets is assumed or presumed in the absence of (sufficient) evidence of allocation to the assets of the business)
Advocate General: “The Parent-Subsidiary Directive (Directive 90/435/EEC) does not preclude a system of advance payments and tax credits at the time of redistribution of dividends”
The Dutch Government opened a public consultation on a legislative proposal to implement Council Directive (EU) 2021/514 (DAC7)
The OECD released an updated Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy together with a detailed implementation plan
Conclusie van de AG mbt de crisisheffing - Management beloning - Eigen loonverstrekking of loon van derden - Andere concern-maatschappij
Ireland to join the OECD agreement to address the tax challenges arising from the digitalisation of the economy
European Parliament adopts a resolution on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)
The Government of the Hong Kong Special Administrative Region responds to the inclusion of Hong Kong in the EU's watchlist on tax co-operation
CJEU - The Advocate General is of the opinion that Finnish tax legislation with respect to open-ended investment funds is in breach with the right of free movement of capital
CJEU upholds the classification of the Spanish tax rules on the amortisation of financial goodwill as State aid incompatible with the internal market
Belastingen van rechtsverkeer - Moeten 2 in 1 akte geregelde afsplitsingen als één geheel worden beschouwd, of moeten beide afsplitsingen afzonderlijk worden getoetst aan de voorwaarden voor de splitsingsvrijstelling?