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On September 14, 2022 as follow-up to the State of the Union Address form the President of the European Commission, Mrs. Ursula von der Leyen, the European Commission released a Proposal for a Council Regulation on an emergency intervention to address high energy prices. The purpose of this Regulation is to establish an emergency intervention to mitigate the effects of high energy prices via exceptional, targeted and time-limited measures. These measures aim to reduce electricity consumption, to cap the market revenues that certain producers receive from the generation of electricity and redistribute them to final customers in a targeted manner, to enable Member States to apply public interventions in the price setting for the supply of electricity for households and small and medium-sized enterprises, and to establish rules for a temporary solidarity contribution for EU companies and permanent establishments with activities predominantly in the oil, gas, coal and refinery sectors to contribute to the affordability of energy for households and companies.
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On September 14, 2022 the President of the European Union, Mrs. Ursula von der Leyen, delivered her third State of the Union Address to the European Parliament. This State of the Union’s main themes were the Russian-Ukrainian war, the rebuilding of Ukraine and the impact the war has had on the European economy and energy markets and prices. Below we will provide some remarks Mrs. von der Leyen made in her State of the Union, that might be of special interest to tax specialists.
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On September 13, 2022 the OECD published the stage 2 peer review monitoring reports of the following 13 jurisdictions:
Read more: The OECD released 13 new stage 2 peer review monitoring reports
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On September 9, 2022 the Dutch Minister of Finance informed the Dutch House of Representatives that the Netherlands, France, Germany, Spain and Italy issued a Joined Statement on Pillar 2.
Read more: France, Germany, Spain, Italy and the Netherlands issue a Joined Statement on Pillar 2
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On September 7, 2022 on the website of the European Commission a Statement by Ursula von der Leyen on energy was published. In her statement Mrs. Von der Leyen put forward a set of five different suggested immediate measures to battle the astronomic electricity prices for households and companies, and the enormous energy market volatility. Below we will focus on 2 of the suggested measures.
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On September 8, 2022 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Rantos in Case C-707/20, Gallaher Limited versus the Commissioners for Her Majesty’s Revenue & Customs (ECLI:EU:C:2022:654), was published.
Read more: Opinion of the AG in Case C-707/20, Gallaher (Free movement of capital)
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On September 9 and September 10 an informal meeting of the Economic and Financial Affairs Ministers of the European Union (ECOFIN) will be held. The meeting will be chaired by the Czech Presidency. On September 6, 2019 the Dutch Minister of Finance sent some documents in this respect to the Dutch House of Representatives. One of this documents is a so-called Presidency Issues Note titled: “Harmonisation in the area of direct taxation within the EU: where do we stand and what is the most efficient way forward?”
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Bij het sluiten van de markt op 5 september 2022 heeft het Ministerie van Financiën een persbericht doen uitgaan waarin zij aangeeft dat anders dan afgesproken in het coalitieakkoord de invoering van de heffing in Box 3 van de inkomstenbelasting niet in 2025 maar pas in 2026 zal worden ingevoerd.
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Op 2 september 2022 is op de website van de Rechtspraak de conclusie van Advocaat-Generaal Wattel in zaaknummer: 22/00900, ECLI:NL:PHR:2022:753 gepubliceerd. In de onderhavige zaak heeft de belanghebbende sprongcassatie ingesteld. De vraag waar partijen over twisten is of de foutenleer geldt bij fouten in de vrijstellingswinst van een vaste inrichting als de generale winst geen fout bevat?
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On September 2, 2022 on the website of the Dutch courts a judgment of the Dutch Supreme Court was published. In the underlaying case the Dutch Supreme Court decided to halt the proceedings and to file pre-judicial questions with the Court of Justice of the European Union (the CJEU). The Dutch Supreme Court asks the CJEU to rule on the question whether the interest limitation rule as laid down in Article 10a, Paragraph, sub c of the Dutch corporate income tax Act as applying in 2007 is in line with the Treaty on the Functioning of the European Union (the TFEU).
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