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INTERESTING ARTICLES |
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The opinion of the AG in Case C-270/18, UPM France (Taxation of energy products and electricity — Directive 2003/96/EC — Exemption of small producers of electricity, subject to taxation of the electricity produced)
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The opinion of the AG in Case C-329/18, Altic (VAT – Interpretation of Article 168(a) of Directive 2006/112/EC – Supply by co-contractors involved in tax fraud – Duty of care of the taxable person)
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Aruba, Barbados and Bermuda removed from the EU-list of non-cooperative jurisdictions in taxation matters
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CJEU judges in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
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CJEU judges in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)
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CJEU judges in Case C-127/18, A-PACK CZ (VAT – Interpretation of Articles 90(2) and 273 of Council Directive 2006/112/EC – Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT)
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Non-confidential version of the European Commission's decision to open an in-depth investigation into Luxembourg's tax treatment of Huhtamäki published
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CJEU judges in Case C-224/18, Budimex (VAT – Article 63 of Council Directive 2006/112/EC – Time of occurrence of a transaction)
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The MLI entered into force with respect to Ireland and Monaco
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The opinion of the AG in Case C-42/18, Cardpoint (VAT — Article 13B(d)(3) of the Sixth Directive — Exemptions — Service supplied by an undertaking to a bank in circumstances in which the operation of ATMs has been outsourced)
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CJEU judges in Case C-225/18, Grupa Lotos (VAT – Article 168 of Council Directive 2006/112/EC)
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CJEU judges in Case C-598/17, A-Fonds (State aid – Existing aid and new aid – Free movement of capital – Refund of dividend tax)
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Dominica signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the CRS Multilateral Competent Authority Agreement
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Calendar for May 20 – May 26, 2019
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