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Op 6 december 2022 is in de Staatscourant van het Koninkrijk der Nederlanden het belangrijke Beleidsbesluit hybride-entiteitenbepalingen gepubliceerd (Wet op de dividendbelasting 1965, Wet bronbelasting 2021. Uitleg hybride-entiteitenbepalingen (Beleidsbesluit hybride-entiteitenbepalingen), Besluit van 23 november 2022, nr. 2022-26181).
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On December 5, 2022 in the Official Journal of the European Union the questions that the Dutch Supreme Court referred to the Court of Justice of the European Union (CJEU) in Case C-585/22 for a preliminary ruling were published. On September 2, 2022 the Dutch Supreme Court decided to halt the proceedings and to file pre-judicial questions with the CJEU. The questions were lodged on September 7, 2022.
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On December 1, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Cases C-141/20 (Finanzamt Kiel versus Norddeutsche Gesellschaft für Diakonie mbH, ECLI:EU:C:2022:943) and C‑269/20 (Finanzamt T versus S, ECLI:EU:C:2022:944) was published.
In the Opinion of the Advocate General in Case C-141/20, which was delivered on January 13, 2022, the Advocate General stated that that Opinion should be read together with another Opinion the Advocate General was expected to present on January 27, 2022 in a parallel case, C‑269/20, Finanzamt T. Notably because the scope of the first question referred by the XI Chamber of the Bundesfinanzhof (Federal Finance Court) in Case C141/20 corresponds to the first question referred by the V Chamber of that court in Case C‑269/20.
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On December 6, 2022 the next meeting of the Economic and Financial Affairs Ministers of the European Union (ECOFIN) Council is on the agenda and for the first time in a while the Proposal for a COUNCIL DIRECTIVE on ensuring a global minimum level of taxation for multinational groups in the Union as released on December 22, 2021 seems to be on the agenda again.
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