June 26

(16.00 – 17.00)

TAX TALKS Webcast – latest tax update to be provided by the OECD’s Centre for Tax Policy and Administration (CTPA).

TOPICS

·    The Inclusive Framework on BEPS – including progress on transfer pricing, the Multilateral Instrument, and updated work on branch mismatch arrangements.

·    Upcoming G20 Summit in Hamburg.

·    Global Forum work on tax transparency and exchange of information.

·    The months ahead: Our work programme, and how you can be involved.

QUESTION FOR THE PANEL?

Questions can be sent in advance to This email address is being protected from spambots. You need JavaScript enabled to view it..

You can also tweet your questions during the webcast to @OECDtax or via #OECDtaxtalks.

One has to register upfront to be able to follow this live webcast. Click here to be forwarded to the website where you can register for the webcast.

June 27

CJEU expected to judge in Case C-74/16, Congregación de Escuelas Pías Provincia Betania (Competition – State aid – Spanish tax on constructions, installations and works – Tax exemption for the Catholic Church)

Question referred

Is the exemption of the Catholic Church from the tax on constructions, installations and works contrary to Article 107(1) of the Treaty on the Functioning of the European Union, where the exemption relates to work on buildings intended to be used for economic activities that do not have a strictly religious purpose?

The Opinion as delivered by Advocate General Kokott on February 16, 2017 can be found here

June 28

Opinion of the Advocate General expected to be delivered in Case C-262/16, Shields & Sons Partnership (VAT – Chapter 2 of Title XII of Council Directive 2006/112/EC)

Questions referred

With regard to the common flat-rate scheme for farmers which is established by Chapter 2 of Title XII of Council Directive (EC) 2006/112/EC, is Article 296(2) to be interpreted as providing an exhaustive regime as to when a Member State is able to exclude a farmer from the common agricultural flat-rate scheme? In particular:

Is a Member State only able to exclude farmers from the common flat-rate scheme for farmers pursuant to Article 296(2)?

Is a Member State also able to exclude a farmer from the common flat-rate scheme for farmers using Article 299?

Does the principle of fiscal neutrality give a Member State a right to exclude a farmer from the common flat-rate scheme for farmers?

Do Member States have an entitlement to exclude farmers from the common flat-rate scheme for farmers on any other grounds?

How is the term "categories of farmers" in Article 296(2) of Council Directive (EC) 2006/112/EC to be interpreted? In particular:

Must a relevant category of farmers be capable of being identified by reference to objective characteristics?

Can a relevant category of farmers be capable of being identified by reference to economic considerations?

What level of precision is required in identifying a category of farmers which a Member State has purported to exclude?

Does it entitle a Member State to treat as a relevant category “farmers who are found to be recovering substantially more as members of the flat-rate scheme than they would if they were registered for VAT”?

June 29

CJEU expected to judge in Case C-126/15, Commission v Portugal (Excise duty on manufactured tobacco)

Form of order sought

Declare that, by making packets of cigarettes on which duty has already been levied and which have been released for consumption in a particular year subject to a prohibition on marketing and sale to the public once the excessively short period laid down in Article 27 of Decree No 1295/2007 of the Ministry of Finance and Public Administration has expired, the Portuguese Republic has failed to comply with Articles 7, the first paragraph of Article 9 and Article 39(3) of Directive 2008/118/EC concerning the general arrangements for excise duty, and with the principle of proportionality;

The Opinion as delivered by Advocate General Kokott on October 27, 2016 can be found here

June 29

CJEU expected to judge in Case C-288/16, L.Č. (VAT – Interpretation of Article 146(1)(e) of Council Directive 2006/112/EC)

Questions referred

Must Article 146(1)(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as meaning that the exemption laid down therein is applicable only where there is a direct legal connection or a reciprocal contractual relationship between the services provider and the consignee or the consignor of the goods?

What criteria must be met by the direct connection referred to in the abovementioned provision in order for a service connected with the importation or exportation of goods to be exempt?

June 29

Opinion of the Advocate General expected to be delivered in Case C-303/16, Solar Electric Martinique (VAT –  Article 5(5) and Article 6(1) of Sixth Council Directive 77/388/EEC of 17 May 1977)

Question referred

Does the sale and installation of photovoltaic panels and solar water heaters on buildings, or with a view to supplying electricity or hot water to buildings, constitute a single transaction that may be characterised as works of construction for the purposes of Article 5(5) and Article 6(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes, now Article 14(3) and Article 24(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? 

June 30

UK – Closing date for submitting responses regarding the public consultation on Tax issues for late-life oil and gas assets

More information on this public consultation can be found here

June 30

Australia – Closing date for submitting responses regarding the public consultation on draft practical compliance guidelines on cross-border related party financing arrangements

More information on this public consultation can be found here

June 30

OECD – Closing date for submitting responses regarding the public discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

More information on this public consultation can be found here