Samoa

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INTERESTING ARTICLES

The opinion of the AG in Case C-291/18, Grup Servicii Petroliere (VAT — Directive 2006/112/EC — Article 148(a) and (c) — Definition of a vessel)
Luxembourg deposits its instrument of ratification for the MLI
Brunei Darussalam deposits its Instrument of Ratification for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters
The Netherlands and Georgia deposit their instruments of acceptance or ratification for the MLI
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)