Jan 15

 

Closing date for the OECD consultation on Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Offshore Structures

 

More information regarding this consultation can be found here

 

 

 

Jan 17

 

Opinion of the Advocate General expected to be delivered in Case C-650/16, Bevola and Jens W. Trock (Freedom of establishment – Possibility to deduct losses from foreign branches)

 

Question referred for a preliminary ruling:

Does Article 49 TFEU preclude a national taxation scheme, such as that at issue in the main proceedings, under which it is possible to make deductions for losses in domestic branches, whilst it is not possible to make deductions for losses in branches situated in other Member States, including in conditions equivalent to those in the EU Court of Justice’s judgment in Marks & Spencer, C-446/03, paragraphs 55 and 56, unless the group has elected international joint taxation on the terms as set out in the main proceedings?

 

 

 

 

Jan 18

 

CJEU expected to deliver judgment in Case C-249/15, Wind 1014 and Daell (Freedom to provide services – Registration tax for vehicles)

 

Questions referred for a preliminary ruling

1.     Is it consistent with EU law, including Article 56 TFEU, that a vehicle covered by a leasing agreement between a leasing company domiciled in one Member State and a lessee resident or domiciled in another Member State (please see question 2 below) basically cannot begin being used on the roads of the latter Member State while the authorities process an application for permission to pay proportionate registration tax on that vehicle in respect of the period for which it is desired to use the vehicle in that Member State?

2.     Is it compatible with EU law, including Article 56 TFEU, that a national measure serving as a prerequisite for the registration/proportionate adjustment of tax on a vehicle for only temporary, not permanent, use requires prior approval or means that:

(i)    the authorities require full payment of Danish registration tax as a prerequisite for immediate use, and that the difference between the full amount of tax and the proportionate amount of tax that has been calculated is to be repaid with interest if permission is subsequently given; and/or that

(ii)   the authorities require full payment of the registration tax as a prerequisite for immediate use, and this is not adjusted, and the surplus is not repaid when temporary use ceases, in the event that permission is not given?

 

 

 

 

Jan 18

 

CJEU expected to deliver judgment in Case C-463/16, Stadion Amsterdam (VAT – Interpretation of Article 12(3)(a) of the Sixth Directive)

 

Question referred for a preliminary ruling

Must Article 12(3)(a) of the Sixth Directive 1 be interpreted as meaning that where a service, which for VAT purposes constitutes one single service, comprises two or more concrete and specific constituent elements to which, if they had been provided as separate services, different VAT rates would apply, the levying of VAT in respect of that composite service should take place according to the separate rates applicable to those elements if the fee for the service can be split in correct proportion to those constituent elements?

 

 

 

 

 

 

 

 

 

 

 

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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