Central America

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INTERESTING ARTICLES

The opinion of the AG in Case C-71/18, KPC Herning (VAT – Supply of land with building(s))
CJEU judges in Case C-449/17, A & G Fahrschul-Akademie (VAT — Exemption for certain activities in the public interest – Driving school tuition provided by a driving school)
CJEU judges in Case C-647/17, Srf konsulterna (VAT — Supply of services in respect of admission to educational events – Place of taxable transactions)
ECOFIN – VAT on e-commerce
Digital Tax – ECOFIN did not come to an agreement yet
The EU puts 10 jurisdictions (back) on its list of non-cooperative jurisdictions for tax purposes
Morocco joined the Inclusive Framework on BEPS
ECOFIN to discus the EU list of non-cooperative jurisdictions and a digital services tax
CJEU judges in Case C-135/17 X (Sociétés intermédiaires établies dans des pays tiers) (Free movement of capital — Movement of capital between Member States and third countries)
CJEU judges in Case C-581/17, Wächtler (Agreement between the European Community and the Swiss Confederation on the free movement of persons – Freedom of movement of self-employed persons)
CJEU judges in the joined cases C-116/16 and C-117/16 (Parent-subsidiary Directive – Need for a beneficial owner of dividend payments)
CJEU judges in the joined cases C-115/16, C-118/16, C-119/16 and C-299/16 (The Interest and Royalty Directive – Beneficial ownership)
Finland deposits its instrument of ratification for the MLI
Strike 1 - CJEU annuls the European Commission’s decision that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme