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On July 31, 2024 the European Commission opened a call for evidence to evaluate Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the Anti-tax Avoidance Directive (ATAD)). The consultation runs from July 31, 2024 to August 28, 2024 (midnight Brussels time).
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On July 29, 2024 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-39/23, Keva, Landskapet Ålands pensionsfond and Kyrkans Centralfond versus Skatteverket, ECLI:EU:C:2024:648, was published.
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On July 29, 2024 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-623/22, Belgian Association of Tax Lawyers and Others, ECLI:EU:C:2024:639, was published. The request for a preliminary ruling concerns the assessment of the validity of Article 8ab(1), (5), (6) and (7) of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ 2011 L 64, p. 1), as amended by Council Directive (EU) 2018/822 of 25 May 2018 (OJ 2018 L 139, p. 1), in the light of the fundamental rights, in particular Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union (‘the Charter’), and the general principle of legal certainty.
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On July 25, 2024 the key decisions of July infringement package were published on the website of the European Commission. One of the key decisions is that the European Commission decided to open an infringement procedure by sending a letter of formal notice to the Netherlands (INFR(2024)4017), for failing to extend the Dutch tax levy reduction scheme to foreign investment funds, which are comparable to domestic investment funds.
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Op 25 juli 2024 zijn de voornaamste beslissingen van het inbreukenpakket voor juli gepubliceerd op de website van de Europese Commissie. Een van deze beslissingen is dat de Europese Commissie heeft besloten een inbreukprocedure in te stellen door Nederland een aanmaningsbrief (INFR(2024)4017) te sturen wegens het niet uitbreiden van de Nederlandse regeling voor belastingvermindering tot buitenlandse beleggingsfondsen, die vergelijkbaar zijn met de binnenlandse beleggingsfondsen.
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In het Staatsblad van het Koninkrijk der Nederlanden van 25 juli 2024 is de Rijkswet van 17 juli 2024, houdende goedkeuring van het op 18 november 2015 te Valletta tot stand gekomen Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen gepubliceerd.
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On July 12, 2024 the Swiss Federal Council and the Government of Hungary signed a Protocol to amend the Convention between the Swiss Confederation and Hungary for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital signed at Budapest on 12 September 2013 (hereinafter: “the Convention”). Considering the ongoing discussions on whether or not the implementation of Pillar 2 is compatible with international law this Protocol a.o. contains a very interesting Article regarding the implementation of Pillar 2.
Read more: Switzerland and Hungary sign a protocol amending their existing DTA
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On July 11, 2024 the Chairman of the United States House Committee on Ways & Means Jason Smith and Trade Subcommittee Chairman Adrian Smith sent a letter, that was signed by every Republican on the Committee, to the United States Trade Representative (USTR), Ambassador Katherine Tai. The letter calls on the Biden Administration to utilize authorities under Section 301 of the Trade Act to send a strong response given the threat Canada’s Digital Services Tax (DST) poses to American workers and businesses.
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On July 11, 2024 on the website of the Court of Justice of the European Union (CJEU) an opinion of Advocate General Kokott in Case C-18/23, F S.A. versus Dyrektor Krajowej Informacji Skarbowej, ECLI:EU:C:2024:609, was published.
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On June 21, 2024 on the website of the Court of Justice of the European Union (hereinafter: CJEU) questions referred by the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės (Tax Disputes Commission under the Government of the Republic of Lithuania) to the Court of Justice of the European Union (hereinafter: CJEU) regarding the applicability of the anti-abuse rule of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) for a preliminary ruling were published. The request of the Lithuanian Tax Disputes Commission was lodged on March 26, 2024 (Case C-228/24, Nordcurrent group’ UAB versus Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos).
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