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Earlier today we reported that Shell is considering moving its tax residency from the Netherlands to the UK. (See our article titled: How is it possible that the Dutch Government is surprised by Royal Dutch Shell’s announcement that it intends to move its tax residency to the UK?) A voting on this matter will take place during Shell’s General Shareholders Meeting, which is to be held on December 10, 2021. Apparently this consideration has led to panic in the Dutch (caretaker) cabinet.
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On November 15, 2021 Royal Dutch Shell issued a press release announcing that it during its General Shareholders Meeting of December 10, 2021 Royal Dutch Shell seeks shareholder approval to change its Articles of Association to allow the simplification of the company’s structure.
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Op 12 November 2021 heeft de staatssecretaris van Financiën antwoorden op vragen gesteld in een schriftelijk overleg (VSO) over de Fiche Belastingheffing van ondernemingen in de 21e eeuw van de werkgroep Beoordeling Nieuwe Commissievoorstellen (BNC) aan de Tweede Kamer gestuurd. Zowel de vragen als de antwoorden geven een interessante inkijk in hoe de verschillende politieke partijen over de toekomst van de belastingheffing van ondernemingen in de 21e eeuw denken.
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On November 11, 2021 the European Parliament adopted a legislative resolution of on the Council position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (09722/1/2021 – C9-0371/2021 – 2016/0107(COD)). As a result of this adoption multinationals and their subsidiaries with annual revenues over €750 million - and which are active in more than one EU country - will now have to publish the amount of tax they pay in each member state. This information will also need to be made publically available on the internet, using a common template and in a machine-readable format.
Read more: European Parliaments adopts new public country-by-country reporting rules
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On November 12, 2021 the European Commission published the key decisions regarding its October infringements package. The key decisions regarding the Taxation and Customs Union include a.o.:
· Letters of formal notice sent to Denmark, Croatia and Lithuania in which the Commission calls on Denmark, Croatia and Lithuania to explain how they transposed the VAT e-commerce package into national law; and
· A letter of formal notice sent to Spain in which the Commission request Spain to allow the deduction of directly related expenses when calculating withholding tax on cross-border royalty payments.
Read more: The European Commission published the key decisions of its October infringements package
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Op 11 november 2021 is op de website van De Rechtspraak een zeer interessante uitspraak van het Gerechtshof ’s-Hertogenbosch gepubliceerd. Het betreft de uitspraak in Zaaknummer: 19/00546 (ECLI:NL:GHSHE:2021:3361). De vraag waar het in de onderliggende vraag om draait is of, en zoja onder welke omstandigheden, een inspecteur een op een eerder moment afgegeven beschikking fiscale eenheid op een later moment met terugwerkende kracht kan intrekken of herzien?
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On November 11, 2021, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in Case C- 281/20 Ferimet SL versus Administracíon General del Estado (ECLI:EU:C:2021:910), was published.
Introduction
This request for a preliminary ruling concerns the interpretation of Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), read in conjunction, where appropriate, with other provisions of that directive, and the principle of fiscal neutrality.
The request has been made in proceedings between Ferimet SL and the Administración General del Estado (General Administration of the State, Spain) concerning the right to deduct value added tax (VAT) relating to a supply of recovered materials that was made in 2008.
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On November 11, 2021, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in Case C- 398/20 ELVOSPOL, s.r.o. versus Odvolací finanční ředitelství (ECLI:EU:C:2021:911), was published.
Introduction
This request for a preliminary ruling concerns the interpretation of Article 90 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 VAT Directive’).
The request has been made in proceedings between ELVOSPOL, s. r. o. (‘ELVOSPOL’), a company incorporated under Czech law, and the Odvolací finanční ředitelství (Appellate Tax Directorate, Czech Republic) concerning the latter’s refusal to grant ELVOSPOL an adjustment of the amount of value added tax (VAT).
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Op 11 november 2021 heeft de Nederlandse overheid een internetconsultatie gestart inzake het Westvoorstel: “Wijziging van de Wet op de rechterlijke organisatie, de Wet rechtspositie rechterlijke ambtenaren, de Wet op de Raad van State en enige andere wetten in verband met enkele wijzigingen in het belang van integere, onafhankelijke en onpartijdige rechtspraak, alsmede de regeling van enige andere onderwerpen”. De consultatieperiode loopt van 11 november 2021 tot 6 januari 2022.
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