Oct 24


CJEU expected to deliver judgment in Case C-602/17, Sauvage and Lejeune (Freedom of movement for persons)


Question referred for a preliminary ruling:

Does Article 15(1) of the Convention to prevent double taxation between Belgium and the Grand Duchy of Luxembourg signed on 17 September 1970, interpreted as allowing a restriction on the power of taxation of the source State in respect of the remuneration of an employee residing in Belgium and performing his activity for a Luxembourgish employer in proportion to the activity performed on Luxembourgish territory, interpreted as allowing a power of taxation to be attributed to the State of residence in respect of the amount of remuneration relating to the activity performed outside Luxembourgish territory, interpreted as requiring the employee to be permanently and every day physically present at the seat of his employer when it is not disputed that he regularly travels there as the result of a judicial assessment, conducted with flexibility, on the basis of objective and verifiable evidence and interpreted as requiring courts and tribunals to evaluate the existence and relevance of the services provided there and elsewhere, day by day, with a view to establishing a proportion over 220 business days, infringe Article 45 of the Treaty on the Functioning of the European Union in that it constitutes a tax hindrance which discourages activities across borders and breaches the general principle of legal certainty in that it does not provide for a stable and secure regime of exemption of the entirety of the remuneration received by a Belgian resident employed by an employer whose actual seat is situated in the Grand Duchy of Luxembourg and places him at risk of double taxation of all or part of his income and subjects him to an unpredictable legally uncertain regime?






Oct 25



CJEU expected to deliver judgment in Case C-528/17, Božičevič Ježovnik (VAT – Freedom of movement for persons)


Questions referred for a preliminary ruling:

1. Is the importer (declarant), who at the time of the import requests exemption from payment of VAT (import in accordance with procedure 42), inasmuch as the goods are intended to be supplied in another Member State, liable for payment of the VAT (when it is subsequently found that the conditions necessary for exemption have not been satisfied) in the same way that he is liable for payment of the customs debt?

2. If the answer is in the negative, is the liability of the importer (declarant) equal to that of the taxable person who makes the intra-Community supply of exempt goods, for the purposes of Article 138(1) of the VAT Directive?

3. In the latter case, must the subjective element showing that the importer (declarant) intended to abuse the VAT scheme be assessed differently from the case of the intra-Community supply of goods referred to in Article 138(1) of the VAT Directive? Must that assessment be more concessive, in the light of the fact that in procedure 42 exemption from payment of VAT must be authorised in advance by the customs authority? Or must it be more restrictive, inasmuch as the transactions concerned are connected with the first entry into the European Union internal market of goods originating from third countries?



















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