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On October 3, 2019 the Court of Justice of the European Union (CJEU) judged in Case C‑329/18, Valsts ieņēmumu dienests versus ‘Altic’ SIA (ECLI:EU:C:2019:831).
This request for a preliminary ruling concerns the interpretation of Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended by Council Directive 2010/45/EU of 13 July 2010 (OJ 2010 L 189, p. 1) (‘Directive 2006/112’).
This request was made in the context of a dispute between the Valsts ieņēmumu dienests (Latvian tax administration; ‘the tax administration’) and ‘Altic’ SIA concerning a payment demand made to Altic for the amount of value added tax (VAT) on the purchase of rapeseed paid upstream and deducted by Altic, together with a fine and default interest.
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On October 1, 2019 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force with respect to the Russian Federation.
Read more: The MLI entered into force with respect to the Russian Federation
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On October 1, 2019 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force with respect to India.
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On October 1, 2019 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force with respect to Belgium.
Read more: The MLI entered into force with respect to Belgium
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On September 26, 2019 Iceland deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Iceland’s Status of List of Reservations and Notifications upon Deposit of the Instrument of Acceptance can be found here.
Read more: Iceland deposits its instrument of ratification for the MLI
