Jun 12

CJEU expected to deliver judgment in Case C-650/16, Bevola and Jens W. Trock (Freedom of establishment – Deductability of PE losses)

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?

More information on the opinion in this joined case as delivered on January 17, 2018 by Advocate General Campos Sánchez-Bordona can be found here

Jun 13

CJEU expected to deliver judgment in Case C-665/16, Gmina Wrocław (VAT – Transfer of the ownership of immovable property owned by a municipality to the State Treasury)

Question referred for a preliminary ruling:

Does the transfer, pursuant to the law, of the ownership of immovable property owned by a municipality to the State Treasury in return for payment of compensation, in the case where, under the rules of national law, that immovable property continues to be managed by the mayor of the municipality, who is simultaneously the representative of the State Treasury and the executive body of the municipality, constitute a taxable transaction within the meaning of Article 14(2)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?

In answering that question, is it significant whether the compensation paid to the municipality consists of an actual payment or is a mere internal accounting transfer within the municipal budget?

More information on the opinion in this joined case as delivered on February 22, 2018 by Advocate General Campos Bobek can be found here

Jun 13

CJEU expected to deliver judgment in Case C-421/17, Polfarmex (VAT – Transfer of immovable property by a public limited company to a shareholder in connection with the redemption of its shares)

Question referred for a preliminary ruling:

Does the transfer by a public limited company of immovable property to a shareholder in connection with the redemption of its shares constitute a transaction that is subject to value added tax in accordance with Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?

Jun 14

CJEU expected to deliver judgment in Case C-39/17, Lubrizol France (Free movement of goods)

Question referred for a preliminary ruling:

Is it contrary to Articles 28 and 30 of the Treaty on the Functioning of the European Union for the value of goods transferred from France to another Member State of the European Union by or on behalf of an entity subject to the social solidarity contribution payable by companies and to the contribution additional to the latter or on that account, for the purposes of its business, to be taken into account for determining the overall turnover that constitutes the basis of assessment to those contributions?

The opinion in this case as delivered on January 31, 2018 by Advocate General Mengozzi can be found here

Jun 15

South Africa – Closing date of the Public Consultation on Draft Guide on Mutual Agreement Procedures for comments

More information on this consultation can be found here