FEB 27

 

Closing date for submitting questionnaires providing input for the second batch of Mutual Agreement Procedure peer reviews.

  

More information on this consultation can be found here

 

 

 

 

FEB 28

 

New Zealand: closing date for sending feedback and queries on an Advance Draft Guidance on the Automatic Exchange of Information (AEOI).

 

Click here to be forwarded to our article “New Zealand Inland Revenue issues Advance Draft Guidance on the Automatic Exchange of Information” as published on December 23, 2016.

 

 

 

 

 

 

 

 

 

 

 

MAR 1

 

The Advocate General is expected to deliver an opinion in Cases C-326/15, DNB Banka (VAT - Article 132(1)(f) of Council Directive 2006/112/EC)

 

Questions referred: 

·   Is it possible for there to be an independent group of persons for the purposes of Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, when the members of that group are established in separate Member States of the European Union, in which that provision of the Directive has been transposed with different requirements which are not compatible? 

·   Can a Member State restrict the right of a taxable person to apply the exemption provided for in Article 132(1)(f) of the Directive, when that taxable person has satisfied all the requirements for the application of the exemption in its Member State, but that provision of the Directive has been transposed into the national law of the Member States of other members of the group with restrictions which limit the possibility for taxable persons of other Member States of applying in their own Member State the corresponding exemption from value added tax? 

·   Is it permissible to apply the exemption in Article 132(1)(f) of the Directive to services in the Member State of the recipient of those services, who is a taxable person for value added tax, when the provider of the services, also a taxable person for value added tax, has applied in another Member State value added tax to those services in accordance with general arrangements, that is, considering that value added tax on those services was payable in the Member State of the recipient of those services, in accordance with Article 196 of the Directive? 

·   Must the term ‘independent group of persons’, for the purposes of Article 132(1)(f) of the Directive, be taken to mean a separate legal person whose existence has to be proved through a specific agreement creating that independent group of persons? 

·   If the reply to that question is that an independent group of persons need not necessarily be taken to mean a separate entity, is an independent group of persons to be regarded as a group of related undertakings in which, in the course of their usual economic activities, those undertakings provide each other with support services for carrying out their commercial activities, and may the existence of that group be proved through the contracts for services concluded or through documentation on transfer prices? 

·   Can a Member State restrict the right of a taxable person to apply the value added tax exemption in Article 132(1)(f) of the Directive, when that taxable person has applied an uplift to the transactions, as required under the legislation on direct taxation of the Member State where the taxable person is established? 

·   Does the exemption in Article 132(1)(f) of the Directive apply to services received from third countries? In other words, where a member of an independent group of persons, as referred to in Article 132(1)(f) of the Directive, provides, within that group, services to other members of the group, can that person be a taxable person from a third country?

  

 

 

 

 

 

 

MAR 1

 

The Advocate General is expected to deliver an opinion in Cases C-605/15, Aviva (VAT - Article 132(1)(f) of Council Directive 2006/112/EC)

 

Questions referred:

·   Is a provision of national law concerning the exemption from VAT of independent groups of persons which does not lay down any criteria or procedures governing the fulfilment of the condition of distortion of competition compatible with Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax in conjunction with Article 131 of the VAT Directive, and also with the principles of effectiveness, of legal certainty and of the protection of legitimate expectations?

·   What criteria should be applied in assessing whether the condition of distortion of competition laid down in Article 132(1)(f) of the VAT Directive is fulfilled?

·   Is the answer to the second question above affected by the fact that the independent group of persons provides the services to members who fall within the jurisdiction of different Member States?

 

 

 

 

 

 

 

MAR 2

   

The Advocate General is expected to deliver an opinion in Cases C-151/16, Vakarų Baltijos laivų statykla (Article 14(1)(c) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity)

  

Questions referred: 

·   Should Article 14(1)(c) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as last amended by Council Directive 2004/75/EC of 29 April 2004, be interpreted as meaning that excise duty may not be levied on the supply of energy products in circumstances, such as those in the present case, in which those products are supplied as fuel for a ship to be used in navigation within [European Union] waters with the objective, not involving direct consideration, of sailing that ship under its own power from the place where it was built to a port in another Member State for the purpose of taking on its first commercial cargo? 

·   Does Article 14(1)(c) of Directive 2003/96 stand in the way of provisions of national legislation of Member States, such as those applicable in the present case, which preclude the benefit of the tax exemption provided for in that provision in the case where the supply of energy products was carried out in breach of the conditions laid down by the Member State, even though that supply satisfies the essential conditions for application of the exemption set out in that provision of Directive 2003/96?

 

 

 

 

 

 

 

 

 

 

 

 

 

The schedule above merely contains a selection of events/important dates taking place during the week and should in no way be considered to be complete. It is very well possible that other important events take place during the week that were not included in the schedule above. It is your own responsibility to research other sources to review whether other important events take place that are not included in the schedule above.

 

Furthermore the schedule above is solely based on the information provided as by the respective authorities when the schedule above was drafted. It is your own responsibility to check whether the information included in the schedule above is complete, accurate and correct. International Tax Plaza and/or its owners do not accept any liability if the information provided in the schedule above is incomplete, not accurate and/or incorrect.

 

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