Jun 11

(14.30 – 15.30 CET)

 

OECD Tax Talks webcast

 

With a number of recent and upcoming developments in the OECD’s international tax work, the OECD invites you to join a live webcast with experts from the Centre for Tax Policy and Administration for 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

 

 

 

 

Jun 12

 

CJEU expected to deliver judgment in Case C-185/18, Oro Efectivo (VAT – Commodities (specifically: gold, silver or jewellery))

 

Question referred for a preliminary ruling:

Does Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the principle of tax neutrality arising from that directive, and the case-law of the Court of Justice interpreting the directive preclude a national rule of law under which a Member State may require payment of an indirect tax other than VAT from a business person or professional in respect of the purchase of movable property (specifically, gold, silver or jewellery) from a private individual where:

1  the purchased object is going to be processed and subsequently sold on in the course of that business person’s economic activities;

2  transactions subject to VAT will occur when the purchased property is reintroduced into the course of trade; and

3  in such transactions the applicable legislation in that same Member State does not permit the business person or professional to deduct the amount paid by way of that tax in respect of the initial purchase?

 

 

 

 

Jun 13

 

 

Opinion of the Advocate General expected to be delivered in Case C-75/18, Vodafone Magyarország

 

Questions referred for a preliminary ruling:

1  Must the provisions of Articles 49, 54, 107 and 108 TFEU be interpreted as precluding a national measure pursuant to which a Member State’s legislation (Law establishing liability to a special tax on telecommunications) has the effect that the actual tax burden falls on foreign-owned taxable persons? Is that effect indirectly discriminatory?

2  Do Articles 107 and 108 TFEU preclude a Member State’s legislation imposing a tax liability on turnover calculated on the basis of a progressive tax rate? If the effect of that legislation is that the actual tax burden, for the highest tax band, falls mainly on foreign-owned taxable persons, is that legislation indirectly discriminatory? Does that effect amount to prohibited State aid?

3  Must Article 401 of the VAT Directive be interpreted as precluding legislation of a Member State that gives rise to a distinction between foreign-owned taxable persons and national taxable persons? Must the special tax be considered a tax on turnover? In other words, is this tax compatible or not with the VAT Directive?

 

 

 

 

Jun 13

 

CJEU expected to deliver judgment in Case C-420/18, IO (TVA – Activité de membre d’un conseil de surveillance) (VAT – Articles 9 and 10 of Council Directive 2006/112/EC)

 

Question referred for a preliminary ruling:

Does a member of the Supervisory Board of a foundation, who is in a subordinate position in regard to that Board for his employment and remuneration conditions, but who is otherwise not in a subordinate position in regard to the Supervisory Board or the foundation, carry out his economic activities independently within the meaning of Article 9 and Article 10 of Council Directive 2006/112/EC of 26 November 2006 on the common system of value added tax?

 

 

 

 

Jun 14

 

Meeting of the Economic and Financial Affairs (ECOFIN) Council

The Council may receive an update on the latest developments regarding the financial transaction tax (FTT) by the member states participating in the so-called enhanced cooperation.

 

FTT's objective is twofold:

1    to ensure that the financial sector makes a fair contribution to national tax revenues

2    to discourage transactions that do not enhance the efficient allocation of resources by the financial markets

 

 

 

 

 

 

 

 

 

 

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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