On October 28, 2021, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in the joined Cases C-221/20 (A (Taxation en commun des petites brasseries)) and C-223/20 (B (Taxation en commun des petites brasseries)) (ECLI:EU:C:2021:890) was published.


These requests for a preliminary ruling concern the interpretation of Article 4(2), second sentence, of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21).


The requests have been made in proceedings brought by A Oy (C‑221/20) and B Oy (C‑223/20), companies engaged in brewing activities, concerning the refusal to treat them as an independent small brewery for the purposes of obtaining a reduction on excise duty.

On October 28, 2021, we noticed on the Taxation and Customs Union webpage of the European Commission a link to a Customs & Tax EU Learning Portal. Perhaps the initiative exists already longer, but still we find it worth pointing out the existence of the portal. Interested parties can subscribe for free to get access to online learning, trainings and events.

On October 29, 2021, the European Commission published a call for proposals to enhance the involvement of civil society in the advocacy, design and implementation of EU actions to combat tax evasion, tax avoidance and aggressive tax planning and to promote fair taxation.

The total budget earmarked for the co-financing of projects under this call for proposals is estimated at EUR 1,200,000.

The Commission expects to fund one (1) proposal.


The Commission reserves the right not to distribute all the funds available.


Under this call for proposals, the Union grant may not exceed 95% of the total eligible costs of the action. The applicants must guarantee their co-financing of the remaining amount covered by the applicants' own resources or from sources other than the European Union budget.

On October 28, 2021, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in Case C- 324/20, Finanzamt B versus X-Beteiligungsgesellschaft mbH (ECLI:EU:C:2021:880), was published.



In its judgment the Court confirmed the Advocate General’s opinion that in case of a one-time supply of services for which the fee is to be paid for in several instalments:

(1)   Article 64(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not applying to a transaction consisting of a one-time supply of services for which the taxable person receives payment in instalments; and that

(2)   Article 90(1) of Directive 2006/112 must be interpreted as meaning that where a taxable person making a one-time supply has agreed with the customer to divide the payment of consideration into a number of instalments, there is no non-payment within the meaning of that provision.

On July 2, 2021 the Irish Minister for Finance, Paschal Donohoe T.D., launched a second Feedback Statement on transposition of the Anti-Tax Avoidance Directive (ATAD) interest limitation ratio into Irish Law. On October 21, 2021 the Irish Ministry of Finance published the following responses it received on that consultation:

On October 21, 2021 the United Kingdom, Austria, France, Italy, Spain and the United States issued a joint statement regarding a compromise on a transitional approach to existing unilateral measures IDigital Services Taxes) during the interim period before Pillar 1 is in effect.

The deal struck outlines a DST-credit system which will bridge the gap between the DSTs and the start of the new system – which is due to be implemented in 2023.

As a reaction to the Pandora Papers, on October 21, 2021 the European Parliament adopted a resolution calling for measures and deploring the fact that a number of politicians, including EU high-level decision-makers, have also featured in the Pandora Papers. The resolution was adopted by 578 votes in favour, 28 against and 79 abstentions. The resolution follows on the indignation expressed by MEPs at an October plenary debate held two days after the publication of the first findings of the Pandora Papers.

Op 21 oktober 2021, is op de website van het Europese Hof van Justitie de uitspraak van het Hof in zaak C-80/20 Wilo Salmson France (ECLI:EU:C:2021:870) gepubliceerd.


Het verzoek om een prejudiciële beslissing betreft de uitlegging van de artikelen 167 en 178 van richtlijn 2006/112/EG van de Raad van 28 november 2006 betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde (PB 2006, L 347, blz. 1), zoals gewijzigd bij richtlijn 2010/45/EU van de Raad van 13 juli 2010 (PB 2010, L 189, blz. 1) (hierna: „btw‑richtlijn”), alsook van artikel 14, lid 1, onder a), van richtlijn 2008/9/EG van de Raad van 12 februari 2008 tot vaststelling van nadere voorschriften voor de in richtlijn 2006/112 vastgestelde teruggaaf van de belasting over de toegevoegde waarde aan belastingplichtigen die niet in de lidstaat van teruggaaf maar in een andere lidstaat gevestigd zijn (PB 2008, L 44, blz. 23).

On October 21, 2021, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in Case C- 373/19 Finanzamt München III versus Dubrovin & Tröger GbR – Aquatics (ECLI:EU:C:2021:873), was published.


This request for a preliminary ruling concerns the interpretation of Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).


The request was made in the context of a dispute between the Finanzamt München Abteilung III (Munich Tax Office III, Germany) (‘the Tax Office’) and Dubrovin & Tröger – Aquatics (‘Dubrovin & Tröger’) concerning the refusal by the Tax Office to exempt from value added tax (VAT) the swimming tuition services provided by Dubrovin & Tröger.

Op 18 oktober 2021 is de opinie van de Europese Commissie voor Democratie door Recht (Venetië-Commissie van de Raad van Europa/Venice Commission) inzake de Toeslagenaffaire gepubliceerd. In haar opinie doet de Commissie een aantal stevige aanbevelingen.

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