Source: http://taxlive.nl/internationaal?expanded_item_id=928886
Timestamp: 2018-03-19 08:46:33
Document Index: 247754959

Matched Legal Cases: ['art 2018', 'art 2018', 'art 2018', 'art.\n13', 'art 2018', 'art 2018', 'art 2018', 'art 2018', '§ 1', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018']

European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) and the European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base.
Resolutions can be found here:
16 maart 2018 8457 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Vennootschapsbelasting
Firms would be taxed where they earn their profits under a proposed harmonised corporate tax system which uses the online activities of digital firms to calculate their tax bills.
The "Common Consolidated Corporate Tax Base" (CCCTB) - part of a wide-ranging proposal to create a single, clear and fair EU corporate tax regime - was backed by MEPs on Thursday by 438 votes to 145 votes, with 69 abstentions. A separate, complementary measure which creates the basis for the harmonised corporate tax system - the Common Corporate Tax Base - was approved by 451 votes to 141, with 59 abstentions.
15 maart 2018 10758 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Vennootschapsbelasting
Picart. Agreement EU Member States and Switzerland on free movement of persons. Exit tax on shares. Court of Justice
Judgment of the Court of Justice in the case Picart.
Where a situation, such as that at issue in the main proceedings, does not come within the scope ratione personae of the notion of ‘self-employed persons', within the meaning of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999, the terms of that agreement must be interpreted as not precluding the legislation of a State party to that agreement, such as that at issue in the main proceedings, which, when a natural person transfers his residence from that State to another State party to that agreement, while maintaining his economic activity in the first of those two States, without undertaking every day, or at least once a week, a journey from the place of his economic activity to that of his residence, provides for the immediate taxation of the unrealised capital gains on significant shareholdings held by that person in companies governed by the laws of the first State at the time of the transfer of residence and which allows deferred recovery of the tax due only if suitable guarantees to ensure recovery of the tax are provided, whereas a person who also holds such shareholdings, but who continues to reside in the territory of the first of those States, need pay tax only at the time of transfer of those shareholdings.
C-355/16
15 maart 2018 3494 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
MEPs discuss future EU-UK relations after Brexit
Any framework for the future relationship between EU and UK must respect the integrity of the EU single market and four freedoms, insist MEPs.
MEPs reiterated that an association agreement between the EU and the UK could provide an appropriate framework for the future relationship, in a debate with Commission President Jean-Claude Juncker and EU chief negotiator Michel Barnier on the state of play of the Brexit negotiations on Tuesday.
But they also stressed that whatever form of the future relationship takes, it must respect the integrity of the EU single market, customs union and four freedoms and safeguard the EU legal order without allowing for a sector-by-sector cherry-picking approach.
Finally, MEPs called for the EU-UK joint commitments on citizens' rights, financial obligations and the Irish border issue to be translated into an orderly withdrawal agreement, which must be completed before a possible transition period can start.
13 maart 2018 592 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
The decision was taken by EU Economic and Financial Affairs ministers at their meeting in Brussels this morning. First proposed by the Commission in June 2017, the new measures build on a multitude of ambitious rules to fight tax avoidance and to boost tax transparency already agreed at EU level under the Juncker Commission.
The new reporting requirements will enter into force on 1 July 2020, with EU Member States obliged to exchange information every 3 months after that. The first exchange willl take place by 31st October 2020.
13 maart 2018 6175 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Agreement reached on tax intermediaries. Council
On 13 March 2018, the Council reached agreement on a proposal aimed at boosting transparency in order to tackle aggressive cross-border tax planning.
The draft directive is the latest of a number of measures designed to prevent corporate tax avoidance. It will require intermediaries such as tax advisors, accountants and lawyers that design and/or promote tax planning schemes to report schemes that are considered potentially aggressive.
Draft Council Directive
13 maart 2018 6755 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Three jurisdictions removed, three added to EU list of non-cooperative jurisdictions. Council
On 13 March 2018, the Council removed Bahrain, the Marshall Islands and Saint Lucia from the list and added the Bahamas, Saint Kitts and Nevis and the US Virgin Islands.
As a result, 9 jurisdictions remain on the EU list: American Samoa, Bahamas, Guam, Namibia, Palau, Samoa, Saint Kitts and Nevis, Trinidad and Tobago and the US Virgin Islands.
13 maart 2018 351 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Vilches Coronado and Others v. Spain. No violation of right to a fair trial in Spanish fraud case. ECHR
Judgment of the European Court of Human Rights in the case Vitches Coronado and Others v Spain.
The case concerned the applicants' conviction for fraud against the State Treasury after an appeal hearing, the applicants having been acquitted at first instance. The Court observed that the Valencia Audiencia Provincial had held a public hearing and allowed the applicants to intervene if they so wished. No lack of due diligence could therefore be imputed to that court as far as concerned respect for the applicants' right to a fair trial. The applicants themselves had waived their right to speak during the hearing before the Audiencia Provincial. The European Court of Human Rights held, unanimously, that there had been no violation of Article 6 § 1 (right to a fair trial) of the European Convention on Human Rights.
55517/14
13 maart 2018 302 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Paulo Nascimento Consulting. Reference for a preliminary ruling. VAT exemption. Supremo Tribunal Administrativo
Request for a preliminary ruling from the Supremo Tribunal Administrativo in the case Paulo Nascimento Consulting.
For the purposes of application of the exemption provided for in Article 135(1)(b) of the VAT Directive, do the terms ‘granting', ‘negotiation' and ‘management of credit' encompass the assignment for consideration to a third party of the positon held by a taxable person liable for VAT in enforcement proceedings for recovery of a debt, recognised by a judgment and resulting from the breach of a property agency agreement, plus VAT at the rate in force on the date of payment and the default interest already accrued or which may accrue until full payment?
C-692/17
12 maart 2018 2655 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Huijbrechts. Reference for a preliminary ruling. Flemish Code on Inheritance Tax. Hof van beroep te Antwerpen
Request for a preliminary ruling from the Hof van beroep te Antwerpen in the case Huijbrechts.
Does a situation whereby an heir inherits a forest area located outside Belgium, which is managed in a sustainable manner, and which is not exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), whereas an heir who inherits a forest area in Flanders which is managed in a sustainable manner is exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an impediment to the free movement of capital as laid down in Article 63 of the TFEU?
Does the importance of the Flemish forest area, which is at issue here within the meaning of Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an overriding reason in the public interest which justifies a scheme whereby the application of an exemption from inheritance tax is limited to forest areas in Flanders which are sustainably managed?
C-679/17
12 maart 2018 2622 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Schenk- en erfbelasting
Inhoud H&I 2018/02
In aflevering 2018/02 zijn onder meer de volgende zaken van commentaar voorzien
Eight jurisdictions removed from EU list of non-cooperative jurisdictions for tax purposes. Council
Argenta Spaarbank. Secondary EU law precludes Belgian provision that denies the deduction of interest expenses not related to participation. Court of Justice (comments by Alexander Fortuin)
Entertainment Bulgaria System. Deductibility of input VAT due or paid. Court of Justice (comments by Dagmara Dominik-Ogińska)
LS Customs Service. Determining the customs value. Court of Justice (comments by Erik Mennes)
Kozuba Premium Selection. VAT exemption for the supply of buildings. EU law precludes Polish condition. Court of Justice (comments by Dagmara Dominik-Ogińska)
05 maart 2018 49 keer bekeken
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21 december 2017 34 keer bekeken
27 november 2017 71 keer bekeken
31 oktober 2017 79 keer bekeken
25 september 2017 188 keer bekeken
24 augustus 2017 220 keer bekeken
28 juli 2017 192 keer bekeken
26 juni 2017 389 keer bekeken
30 mei 2017 201 keer bekeken
OECD's interim report on the tax challenges arising from...
16 maart 2018 14598 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Grote internetbedrijven moeten 3 procent omzetbelasting gaan...
16 maart 2018 15168 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht
Het Europees Parlement stemt in met een rigoureuze herziening...
15 maart 2018 22653 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht , Vennootschapsbelasting
Trustkantoor Mossack Fonseca sluit de deuren
Trustkantoor Mossack Fonseca, de spil in Panama Papers, sluit...
15 maart 2018 15267 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Adviseurs moeten belastingconstructies melden
Belastingadviseurs en andere tussenpersonen in de EU moeten...
13 maart 2018 26609 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht
Suriname streeft naar invoering btw per 1 juli 2018
Per 1 juli aanstaande moet de invoering van belasting op de...
13 maart 2018 22620 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Tang: nieuw belastingregime internetreuzen
Door verouderde wetgeving schuiven internetreuzen als...
13 maart 2018 17246 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht , Vennootschapsbelasting
Peer reviews under BEPS Action 14 minimum standards on improving tax dispute resolution mechanisms. Call for taxpayer input for the fifth round
As the BEPS Action 14 continues its efforts to make dispute...
12 maart 2018 22752 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Responding to a request of the G7 the OECD has issued new...
09 maart 2018 39606 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Kritiek Moscovici op fiscaal beleid Nederland
Nederland krijgt publiekelijk een draai om de oren van...
08 maart 2018 31480 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
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In België wonende dga van Nederlandse bv is belastingplichtig in Nederland
09 maart 2018 38140 keer bekeken
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