Op 29 april 2022 is op de website van de rechtspraak de conclusie van Advocaat-Generaal Wattel in zaaknummer: 21/04202, ECLI:NL:PHR:2022:361. De hamvraag is of de wetgever met de term ‘recht geldt’ in art. 13d(9)(a) Wet Vpb bedoelde (i) dat in het dochterland fiscale regels gelden die het in het algemeen mogelijk maken om verliezen van een lokale rechtspersoon in aanmerking te nemen bij een verbonden rechtspersoon, of (ii) dat in het dochterland een specifieke liquidatieverliesregeling geldt.

On April 28, 2022, on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-637/20, Skatteverket versus DSAB Destination Stockholm AB, (ECLI:EU:C:2022:304), was published. The question referred is whether Article 30(a) of the VAT Directive must be interpreted as meaning that a card, such as the one at issue in the main proceedings, which gives the cardholder the right to receive various services at a given place for a limited period of time and up to a certain value, constitutes a voucher and, in such circumstances, constitutes a multi-purpose voucher?

On April 27, 2022, on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-674/20, Airbnb Ireland UC versus Région de Bruxelles-Capitale, (ECLI:EU:C:2022:303), was published. In its judgment the CJEU rules that Belgian regional legislation requiring providers of property intermediation services and, in particular, operators of an electronic accommodation platform to transmit to the tax authorities certain particulars of tourist accommodation transactions is not contrary to EU law.

On April 25, 2022 and April 26, 2022 two working papers have been published on the website of the EU Tax Observatory. The first working paper is titled: “The Global Minimum Tax” and was prepared by Niels Johannesen of the University of Copenhagen. The second working paper is titled: “Pennies from Haven: Wages and Profit Shifting” and was prepared by Annette Alstadsæter (Norwegian University of Life Sciences), Julie Brun Bjørkheim (Norwegian University of Life Sciences), Ronald B. Davies (University College Dublin, School of Economics) and Johannes Scheuerer (University College Dublin, School of Economics).

On April 25, 2022 the OECD held a virtual public consultation meeting on the Implementation Framework of the global minimum tax. People that have missed the meeting, that had connectivity propblems (like myself) or that just want to see (parts of) the virtual meeting again can now do that via the replay that the OECD has made available of this meeting.

On April 26, 2022 the European Commission put forward a Recommendation for a Council Decision to authorise the Commission to open negotiations for the amendment of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, fight against fraud and recovery of claims in the area of value added tax.

On April 25, 2022 EU Commissioner for Economy, Paolo Gentiloni, provided further guidance to Member States in the area of energy taxation by clarifying the applicable rules under EU law in a letter that was sent to all EU Finance Ministers. The guidance regards the possibilities to cushion the impact of high energy prices on households and businesses, in particularly those most vulnerable, while also avoiding supply disruptions.

On April 22, 2022 the Court of Justice of the European Union (CJEU) announced that in order to facilitate the public’s access to its judicial activity, the CJEU will offer a streaming service with effect from April 26, 2022.

Op 15 april 2022, heeft staatssecretaris van Rij aangekondigd dat het kabinet van is plan om vanaf 2025 belasting te gaan heffen over het werkelijk rendement in box 3. Middels een zogenaamde vermogensaanwasbelasting zal jaarlijks belasting worden geheven over de werkelijke opbrengst van het vermogen. Het kabinet lijkt dus niet voornemens een (tijdelijke) vermogensbelasting in te voeren.

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