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

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