Nov 28

(9.00 – 12.30)

&

(15.00 – 18.00)

 

Final meeting of the European Parliament’s Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA Committee)

 

There will be a morning session of which a live webstream will be available here.

 

During the afternoon session the PANA Committee will hold a hearing on the so-called Paradise Papers with 3 investigative journalists. Subsequently the Commissioners Pierre Moscovici (Economic and Financial Affairs, Taxation and Customs) and Věra Jourová (Justice, Consumers and Gender Equality) will react to the revelations and debate possible follow-up actions and current state of affairs of ongoing files with PANA Members. A live webstream of the afternoon session will be available here.

 

 

 

 

Nov 30

 

Opinion of the Advocate General expected to be delivered in Case C-580/16, Firma Hans Bühler (VAT – Interpretation of Article 141(c) in accordance with Article 42 (in conjunction with Article 197) of Directive 2006/112)

 

Questions referred for a preliminary ruling:

1.     Is Article 141(c) of Directive 2006/112, on which the non-application of Article 41(1) of Directive 2006/112 depends, in accordance with Article 42 (in conjunction with Article 197) of Directive 2006/112, to be interpreted as meaning that the requirement laid down in that provision is not met where the taxable person is resident and identified for VAT purposes in the Member State from which the goods are dispatched or transported, even if that taxable person uses the VAT identification number of another Member State for that specific intra-Community acquisition?

2.     Are Articles 42 und 265 in conjunction with Article 263 of Directive 2006/112 to be interpreted as meaning that only the submission in due time of the recapitulative statement renders Article 41(1) of Directive 2006/112 inapplicable?

 

 

 

 

Nov 30

 

Opinion of the Advocate General expected to be delivered in Case C-8/17, Biosafe - Indústria de Reciclagens (VAT)

 

Questions referred for a preliminary ruling:

1.     Does Directive 219/112/EC, 1 and in particular Articles 63, 167, 168, 178, 179, 180, 182 and 219 thereof, and the principle of neutrality, preclude legislation which has the result that, in circumstances where the seller of the goods, liable for VAT, (i) was subject to a tax inspection which found that the VAT rate that he applied in a given situation was less than the due rate, (ii) paid to the State the additional tax and (iii) seeks to obtain the respective payment from the purchaser, also liable for VAT, the time period for the latter to be able to deduct that additional tax is calculated from the date of issue of the initial invoices and not from the date of issue or receipt of the rectifying documents?

2.     If the foregoing question is answered in the negative, do the abovementioned articles of that directive and the principle of neutrality preclude legislation which has the result that, once documents rectifying the initial invoices are received, issued following the tax inspection and payment to the State of the additional tax, for the purpose of obtaining payment of that additional tax, at a time when the period for exercising the right of deduction has already elapsed, it is legitimate for the purchaser to refuse to pay, on the basis that refusal of the passing on of tax is justified where it is impossible to deduct that additional tax?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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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