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APR 4
(15.00 – 18.30 CET) |
Meeting of the EP’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2)
(Exchange of views with Commissioner Vestager)
A live webcast of the meeting will be available here.
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APR 6
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CJEU – Opinion to be delivered in Case C-24/15, Plöckl
(VAT – Do Article 22(8), the first subparagraph of Article 28c(A)(a) and Article 28c(A)(d) of Sixth Council Directive 77/388/EEC of 17 May 1977 permit Member States to refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) where, although the supplier has not taken all the measures that can reasonably be expected of him from the point of view of the formal requirements applicable to the recording of the [VAT] identification number, there is no specific evidence of tax evasion, the goods have been moved to another Member State and the other conditions of exemption from tax are also met?)
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APR 7
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CJEU to judge in Case C-546/14, Degano Trasporti (VAT – Directive 2006/112/EC — Trader in financial difficulties — Arrangement with creditors — Partial payment of a VAT debt to the Member State — Principle of sincere cooperation)
The text of the opinion of the Advocate General as published on January 14, 2016 can be found here
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