Mar 13

 

Meeting of the Economic and Financial Affairs (ECOFIN) Council

 

More information regarding the topics that are on the agenda for this ECOFIN Council can be found here

 

 

 

 

Mar 15

 

CJEU expected to deliver judgment in Case C-355/16, Picart (Freedom of establishment - free movement of persons)

 

Questions referred for a preliminary ruling:

1. May the right of establishment as a self-employed person, as defined in Articles 1 and 4 of the [AFMP] and Article 12 of Annex I to that agreement, be regarded as equivalent to the freedom of establishment which Article 49 TFEU guarantees in respect of activities pursued as a self-employed person?

2. In this case, account being taken of the terms in Article 16 of the [AFMP], should the case-law deriving from the judgment of 7 September 2006, N (C‑470/04, EU:C:2006:525), which was made after the agreement, be applied in the case of a national of a Member State who transferred his residence to Switzerland and who merely keeps his shareholding in companies under the law of that Member State (which gives him a definite influence over the decisions of those companies and enables him to determine their activities), without [proposing] to pursue in Switzerland an activity as a self-employed person which is different to the activity he pursued in the Member State of which he was a national and which consists in the management of his shareholdings?

3. If that right is not equivalent to the freedom of establishment, must it be interpreted in the same way as the Court of Justice of the European Union interpreted the freedom of establishment in the judgment of 7 September 2006, N (C‑470/04, EU:C:2006:525)?

 

More information on the opinion in this case as delivered on July 26, 2017 by Advocate General Mengozzi can be found here

 

 

Mar 16

(15.00 – 16.00 CET)

 

OECD Tax Talks webcast

 

During the webcast experts from the OECD’s Centre for Tax Policy and Administration will give an update on the work relating to the tax challenges arising from the digitalisation of the economy, in view of the upcoming G20 Finance Ministers meeting.

 

More information on the webcast van be found here here

 

 

 

 

 

 

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