SEP 27

(9.00 -11.30 CET)

Meeting of the European Parliament’s money laundering, tax avoidance and tax evasion (PANA) Committee

During the meeting the PANA Committee will have a debate with some of the journalists who revealed the scandal of the Panama Papers as regards their investigative work, conclusions and possible recommendations.

A live webcast of the debate will be available here

SEP 29

CJEU – Opinion to be delivered in Case C-592/15, British Film Institute (VAT - Article 13A(1 )(n) of the Sixth Directive)

Are the terms of Article 13A(1 )(n) of the Sixth Directive, in particular the words "certain cultural services", sufficiently clear and precise such that Article 13A(1)(n) is of direct effect so as to exempt the supply of those cultural services by bodies governed by public law or other recognised cultural bodies, such as the supplies made by the Respondent in the present case, in the absence of any domestic implementing legislation?

Do the terms of Article 13A(1)(n) of the Sixth Directive, in particular the words "certain cultural services", permit Member States any discretion in their application by means of implementing legislation and, if so, what discretion?

Do the same conclusions as above apply to Article 132(1)(n) of the Principal VAT Directive (Council Directive 2006/112/EC)?

OCT 1

Entry into force of the Convention on Mutual Administrative Assistance in Tax Matters with respect to Brazil

OCT 1

Entry into force of the Convention on Mutual Administrative Assistance in Tax Matters with respect to Nauru

OCT 1

Entry into force of the Convention on Mutual Administrative Assistance in Tax Matters with respect to Niue