- Details
Op 7 juli 2022 heeft de staatssecretaris een evaluatierapport van het bureau SEO (Stichting Economisch Onderzoek) naar aanleiding van een door haar uitgevoerd onderzoek naar de regelingen voor de fiscale beleggingsinstelling (fbi) en de vrijgestelde beleggingsinstelling (vbi) in de vennootschapsbelasting naar de Tweede Kamer gestuurd. Door het SEO is gekeken naar de doeltreffendheid en doelmatigheid van de beide regelingen. Bij het fbi-regime maakt het evaluatierapport onderscheid tussen de effecten-fbi, en de vastgoed-fbi.
- Details
On July 7, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice CJEU in Case C-194/21, Staatssecretaris van Financiën versus X, (ECLI:EU:C:2022:535), was published.
- Details
On July 7, 2022 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Szpunar in Case C-83/21, Airbnb Ireland UC and Airbnb Payments UK Ltd versus Agenzia delle Entrate, (ECLI:EU:C:2022:545), was published. Other parties in the proceedings were Presidenza del Consiglio dei Ministri, Ministero dell’Economia e delle Finanze, Federazione delle Associazioni Italiane Alberghi e Turismo – Federalberghi, Renting Services Group Srl and Codacons – Coordinamento delle Associazioni e dei Comitati di tutela dell’ambiente e dei diritti degli utenti e dei consumatori.
- Details
On July 6, 2022 the European Commission opened a public consultation on the necessity to tackle the role of enablers involved in facilitating tax evasion and aggressive tax planning in the European Union. The consultation period runs from July 6, 2022 until October 12, 2022 (midnight Brussels time).
- Details
On July 1, 2022 the judgments of the Dutch Supreme Court in 2 similar cases were published on the website of the Dutch courts. Both cases regard the interpretation of the remittance provision, as included in Article 2, Paragraph 5 of the Agreement between the Kingdom of the Netherlands and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (Hereafter: the Dutch-Maltese DTA or the Treaty), in case of a dual resident entities. In particular the taxpayers and the Dutch tax authorities are disputing whether or not the Netherlands the remittance provision grants the Netherlands the right to tax owed/unpaid interest that is owed to a dual resident entity which was incorporated under Dutch law and effectively managed from Malta.
Page 3 of 3
