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In the Official Journal of the European Union of September 26, 2022 the truly interesting question that the Finanzgericht Münster (Germany) referred to the Court of Justice of the European Union for a preliminary ruling was published. The question was lodged on July 6, 2022 and regards the case C-453/22, Michael Schütte versus Finanzamt Brilon.
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On September 23, 2022 the Dutch Minister of Finance sent a summary of discussions of the informal EUROGROUP meeting of September 9, 2022 and the informal Economic and Financial Affairs (ECOFIN) Council of September 9-10, 2022 to the Dutch House of Representatives. In this article we will focus on some matters of the ECOFIN Council that the Minister discusses in her summary, because these give an interesting insight on the discussions regarding corporate income taxation in the EU.
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On September 23, 2022 the UK Treasury announced that it decided to cancel the plans to increase the UK Corporation Tax rate. Under the previous government’s plans, the rate of Corporation Tax was to increase from 19% to 25% from April 2023 for firms making more than £250,000 profit, around 10% of actively trading companies.
Read more: The UK cancels its intentions to increase its Corporation Tax rate to 25%
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On September 22, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-538/20, Finanzamt B versus W AG with the as intervener the Bundesministerium der Finanzen, ECLI:EU:C:2022:717, was published.
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Op 22 september 2022 is op de website van het Europese Hof van Justitie het arrest in zaak C-330/21, The Escape Center BVBA tegen de Belgische Staat, ECLI:EU:C:2022:719 gepubliceerd.
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In the Official Journal of the European Union of September 19, 2022 the questions that the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) referred to the Court of Justice of the European Union for a preliminary ruling were published. The questions were lodged on May 24, 2022 and regard the case Cofidis versus Autoridade Tributária e Aduaneira.
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As a result of the Russian-Ukrainian war oil and gas prices have risen, resulting in inflation and rising energy prices for citizens and businesses in many countries. However there are not only economic losers. Enterprises that have activities in the field of oil, gas, coal and refinery sectors benefit from the rising oil and gas prices.
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On September 16, 2022 the Republic of Bulgaria has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (The BEPS Convention). The BEPS Convention will enter into force on January 1, 2023 for Bulgaria.
Read more: Bulgaria deposited an instrument for the ratification of the Multilateral BEPS Convention
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On September 15, 2022 on the website of the Court of Justice of the European Union (CJEU) the the judgment of the Court of Justice of the European Union (the CJEU) in Case C-227/21, UAB ‘HA.EN.’ versus Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos, ECLI:EU:C:2022:687, was published.
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On September 15, 2022 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Rantos in Case C-695/20, Fenix International Limited versus Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2022:685), was published.
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