INTERNATIONAL TAX PLAZA - News archive May 2018

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

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 May 2018

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