Apr 23

 

Australia – Closing date of the Public Consultation on Draft legislation to implement the MLI

 

More information on this consultation can be found here

 

 

Apr 24

 

Switzerland – Closing date of the Public Consultation on the implementation of the Global Forum's recommendations

 

More information on this consultation can be found here

 

 

Apr 25

 

European Commission – Closing date of the Public Consultation on exchange of data to combat VAT fraud in the e-commerce

 

More information on this consultation can be found here

 

 

 

 

Apr 26

 

CJEU expected to deliver judgment in Case C-81/17, Firma Hans Bühler (VAT – reimbursement of VAT resulting from adjustments in respect of transactions carried out during a period)

 

Questions referred for a preliminary ruling:

1. Does Directive 2006/112/EC, together with the principles of fiscal neutrality and proportionality, preclude, in circumstances such as those in the main proceedings, an administrative practice and/or an interpretation of the provisions of national legislation precluding the assessment and recognition of the right to reimbursement of VAT resulting from adjustments in respect of transactions carried out during a period, preceding the most recent inspection period, which has already been the subject of a tax inspection and in which the tax authorities did not find any anomalies that were such as to alter the taxable amount for VAT, notwithstanding the fact that those provisions may be interpreted as meaning that the tax authorities may review a period which has previously been the subject of a tax inspection in the light of additional data and information obtained subsequently as a result of cooperation between State authorities and institutions?

2. Must Directive 2006/112/EC and the principles of fiscal neutrality and proportionality be interpreted as precluding, in circumstances such as those in the main proceedings, national rules of a legislative nature which deny the possibility of correcting substantive errors in VAT returns for tax periods which have already been the subject of a tax inspection, the only exception being where the correction is made on the basis of a notice communicated by the tax inspectorate at the time of the previous inspection?

 

 

 

 

Apr 28

 

Informal meeting of the EU Economic and Financial Affairs (ECOFIN) Council.

 

According to the Dutch Ministry of Finance, ECOFIN is a.o. going to exchange views regarding the taxation of the digital economy and on the new rules on administrative cooperation between Member States' administrations in order to fight VAT fraud more efficiently as by the European Commission on November 30, 2017.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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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