Source: http://www.skattemail.dk/Nyhedsbrev/2016/SkatteMail_2016-22.asp
Timestamp: 2018-08-18 02:50:12
Document Index: 273430779

Matched Legal Cases: ['§ 10', '§ 10', 'CJEU ', '§ 33', '§ 10', '§ 11', '§ 2', 'art, 5', '§ 14', '§ 16', '§ 34', '§ 46', 'art. 11', '§ 4', '§ 4', '§ 1', '§ 13', '§ 8', '§ 33', '§ 1', '§ 25', '§ 33', '§ 6', '§ 2', '§ 5', '§ 8', '§ 15', '§ 2', '§ 7', '§ 31', '§ 2', '§ 5', '§ 8', '§ 15', '§ 2', '§ 7', '§ 31', 'arts 2016', '§ 13']

SkatteMail 2016, uge 22
Denne uges SkatteMail er meget omfattende, dels fordi Folketinget har vedtaget nye skattelove inden deres sommerferie, dels på grund af en række nyheder fra EU og udlandet.
Asia-Pacific Tax Bulletin: 2 - 2016
Skat på smartphones mv.
Højesteretsdom tilsidesætter SKAT’s fortolkning af søtransportbegrebet i sømandsbeskatningslovens § 10
Bulletin for International Taxation: 5 - 2016
Indberetning af ratepensioner og ophørende alderspensioner
Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy
BEPS and Transfer Pricing but What about VAT and Customs?
European Taxation: 5 - 2016
Fuld omkostningsgodtgørelse til selskaber og fonde
Afgørelse om fradrag for lønudgifter ved opkøb af bankvirksomhed
The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?
Institutional Hybrid Financial Instruments and Double Non-taxation under Domestic Rules and Tax Treaty Law: The Example of Spain
The Quest for a New Corporate Taxation Model and for an Effective Fight against International Tax Avoidance within the EU
BEPS Action 7: Evaluation of the Agency Permanent Establishment
Financial Budget for 2016/2017: Has India Put Its BEPS Foot Forward?
Transfer Pricing: An Overview of the Italian Supreme Court's Recent Rulings
Nyt fra Energi & Forsyning maj 2016
Ny forlænget frist for allokering af acontoskat ved etablering af ny sambeskatning
Dom fra Vestre Landsret kan have stor betydning for fradrag for udenlandske kildeskatter
Ændring af praksis - tilladelse til tilbagefordeling af børne- og ægtefællebidrag mv. - styresignal
Fast driftssted af ombygningsarbejde på to skibe
Russisk investeringsfond anset for transparent
Banklån med renteloft - gæld - renteudgifter
Grænseoverskridende fusion - danske filialer - underskudsbegrænsning
10-06-2016 A-skat mv. for små og mellemstore virksomheder i 2016 Maj 2016
Important International Tax Developments - Foreign Capital Gains Withholding Tax, and Anti-Google, Netflix and Amazon Taxes
The New Asian Tigers: Tax Update on the Mekong Region
Equalization Levy Proposal in Indian Finance Bill 2016: Is It Legitimate Tax Policy or an Attempt of Treaty Dodging?
Næsten 500.000 danskere betaler skat af fri telefon, som formentlig er det mest udbredte personalegode. Og i næsten 36.000 husstande har både mand og kone fri telefon og nyder derfor godt af den særlige ægtefællerabat.
Der bliver flere og flere varebiler på papegøjeplader. Blandt andet fordi mange tror, at de kan undgå firmabilbeskatning, når de kører i en varebil på de særlige hvid-gule plader, men det kan man sjældent.
Højesteret har i en dom afsagt den 27. maj 2016 tilsidesat SKATs fortolkning af søtransportbegrebet i sømandsbeskatningslovens § 10.
Da SKAT har konstateret, at der i nogle tilfælde er indskudt mere end maksimumsbeløbet for 2015 på ratepensioner og ophørende alderspensioner, kan årsopgørelsen ikke frigives for de personer det omfatter. SKAT har derfor vedtaget en straksprocedure for behandling af disse sager via telefonisk henvendelse.
Bliv opdateret på seneste nyt inden for energi og forsyning i vores seneste nyhedsbrev.
Authors: Bruno Peeters, University of Antwerp, Faculty of Law, Research Group Business & Law.
On 28 January 2016, the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new European Union (EU) Anti-avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This article provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute some elements that can improve the future debate on these matters.
The common system of taxation laid down in the Merger Directive does not require Member States to give cross-border loss relief further to a cross-border merger or division, and allows previously deducted permanent establishment losses to be recaptured upon a cross-border restructuring. This article analyses the CJEU’s case law in A Oy and Commission v. UK, and attempts to define under which circumstances cross-border loss relief can be claimed on the basis of primary EU law. In addition, the author examines which conclusions can be drawn from the recent CJEU judgments in Nordea Bank and Timac Agro for cross-border mergers and divisions, i.e., if the recapture rule of Article 10(1) paragraph 2 of the Merger Directive is compatible with Article 49 TFEU.
In this article, we examine from the perspective of the fundamental right to protection of personal data, the main problems derived from the generalization of the automatic exchange of tax information and, more specifically, the treatment of this issue in Directive 2011/16 EU on administrative cooperation in the tax area in its original text and after the changes incurred to date to promote the automatic exchange of information at the community level. The study is based mainly on the opinions of the European Data Protection Supervisor (EDPS) and the latest EU Court of Justice’s case law.
In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU Treaty Freedoms.
Authors: Martijn Schippers, Member of the Customs Team of EY, The Netherlands.
EU Code of Conduct - From Reviewing Individual Tax Regimes to Developing Horizontal Policy: Cracking the Code in the BEPS Era
New Anti-Avoidance Provisions in Poland - A Change of Scenery
Skatteministeriet offentliggjorde den 3. maj 2016 den nye Retssikkerhedspakke II - "Borgeren skal stå stærkere". I retssikkerhedspakken stilles der blandt andet forslag om, at der skal indføres en sagsbehandlingsgaranti for de mest almindelige klagesager fra små og mellemstore virksomheder, og så skal der igen indføres fuld omkostningsgodtgørelse for selskaber og fonde.
Østre Landsret har den 1. juni 2016 afsagt dom i to sager om fradrag for lønudgifter ved opkøb af bankvirksomhed. I afgørelserne når Landsretten frem til, at der ikke er fradrag for sådanne udgifter, men også at dette er udtryk for en praksisændring.
Authors: Ana Paula Dourado, Professor of the University of Lisbon; Member for the EU Platform on Tax Good Governance.
Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features in their very design. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally lead to conflicts of qualification and double non-taxation considering certain level of legal deductibility from a tax perspective according to a tax policy decision. The analysis deals with the application of the Spanish exemption method to Brazilian Juros sobre o Capital Próprio from a domestic law and tax treaty perspective. Moreover, the implementation of linking rules and its implications regarding hybrid financial instruments are also under consideration.
The European Commission’s Action Plan for a Fair and Efficient Tax System within the EU, and the subsequent ‘Anti-Tax Avoidance Package’ (ATAP), set out a number of short-term initiatives aimed at achieving an optimal corporate tax system and at fighting international tax avoidance within the EU. Pending the desired introduction of the Common Consolidated Corporate Tax Base (CCCTB) as a long-term goal, these initiatives have been considered as capable of stabilizing Member States’ revenues and of allowing corporate taxation where profits are really generated. Since specific suggestions made in the academic literature – namely, the suggestions for a ‘destination-based corporation tax’, for a ‘corporation tax 2.0’ and for a ‘new common consolidated tax base’ – have the same objectives, this article critically discusses these suggestions and it analyses whether they can be considered as more consistent or as less consistent with the common objectives than the Commission’s initiatives. It also elaborates the hypothesis for a solution capable of both collecting the key input offered by these suggestions and being complementary to the CCCTB.
The article is devoted to one of the most controversial items of the Base Erosion and Profit Shifting (BEPS)-Project – Action 7, particularly the agency Permanent Establishment (PE) of Articles 5(5) and 5(6). Marking the threshold for source-state taxing rights, the PE has been at the centre of an entrenched debate since the concept’s emergence in the nineteenth century. Thus, working on the agency PE the OECD soon found itself caught between a rock and a hard place. With strong national interest for a high threshold on the one side and the increasing need to rebalance taxing rights due to globalization and the emergence of modern business models on the other side. This conflict shaped the consolations process and final output of Action 7. Ultimately, the Final Report settled for much less than the initially pursued globally supported holistic approach. The need for a substantial reform, however, remains and becomes more pressing with the introduction of unilateral measures. Moreover, with the agency PE in the spotlight, attention will inevitably be directed to the attribution of profits, an issue neglected in the BEPS Project. The inadequacies of the current attribution rules are examined in the second part of this article and a proposal is put forward.
In this article, the authors analyse the EU concept of the Digital Single Market from an Indirect Tax and Direct Tax perspective. The analysis will focus on the current status quo and will discuss the recently proposed EU plans to design robust Indirect Tax and Direct Tax rules, as well as regulations for the future. The authors propose ideas and solutions that can be taken into account by the Commission and various stakeholders in an open debate to optimize the legislation for all parties involved. These ideas share the same common ground for Indirect Tax and Direct Tax. Where deemed necessary, the authors include Organisation for Economic Co-operation and Development (OECD) initiatives as well.
Highly internationalized trade and commerce, in wake of globalization, is a contemporary reality. However, the increasing porosity of national boundaries has not changed the fact that every country has the sovereign right to tax income accruing, arising or received in it, on account of activities carried on in its territory. Yet, an important change with internationalization is that increasingly there are more than one sovereign nation entitled to claim ‘right to tax’. This sovereign right to impose tax, as is well known, can be exercised by either the country from where the income is sourced (source country) or the country where the taxpayer resides (residence country). However, in current times, where it is common for individuals or businesses to have activities connected to two or more than two countries, exercise of this ‘right to tax’ by each nation has given rise to a complex situation of individuals or business entities being faced with the problem of being subjected to the rigors of double taxation. The concept of ‘residence jurisdiction’ and ‘source jurisdiction’ are two fundamental concepts in the domain of International Taxation. While conflict between these two concepts of taxation is a problem in the international arena, interestingly in India, this preference for one over the other has been a bone of contention between legislature and judiciary of the country. While judiciary has been showing preference for ‘residence jurisdiction’, the legislature has been in favour of a regime based on the concept of ‘source jurisdiction’. This article explains the contours of this conflict as played out between the legislature and the judiciary in India. While endorsing the idea of tilt towards ‘source jurisdiction’ as a more appropriate regime for a developing country like India, this article argues that the need of the day is for taxation regime which contains adequate mixture of elements from both ‘residence jurisdiction’ and ‘source jurisdiction’.
This article analyses the first attempt made by the Indian government, through the Finance Budget of 2016–2017, to implement the measures proposed under the OECD / G 20 BEPS Action Plan released on 5 October 2015. It closely examines the Equalization Levy, a unilateral measure that has been taken by the Indian government to address Base Erosion and Profit Shifting (BEPS) in the digital economy, from an international tax perspective. It also analyses the constitutionality of this levy. Further, it examines issues relating to the legal protection of the confidentiality of information reported under the Country-by-Country Reporting requirements as adopted in India. The impact of other measures, including the newly introduced test of residency for companies and the rationalization of certain tax rates through the Finance Budget of 2016–2017, have also been examined in light of the objectives of the BEPS Action Plan.
Based on Dutch tax law, losses resulting from holding and financing activities are ring-fenced in such a way that these losses can only be offset against profits derived from similar activities. Recently, two developments took place with regard to those rules. First, the Dutch tax law was changed in reaction on a verdict of the Dutch Supreme Court. Second, the European Court of Justice (ECJ) ruled a verdict that could have an impact on the rules. In this article, the authors describe those developments and they discuss the current scope of the relevant Dutch legislation.
Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax Authorities frequently challenged the selection and application of transfer pricing methods, comparability analyses developed by taxpayers supporting intercompany policies, the analysis of special transactions such as intercompany loans and services as well as transactions related to intangibles. The lack of a frame of reference, on the one hand, and the (perceived) uncertainty of the subject, on the other hand, engendered difficulties as to the crafting of a uniform jurisprudential orientation, leading Judges oftentimes to settle disputes through a line of reasoning, not always consistent with the Organisation for Economic Co-operation and Development (OECD’s) arm’s length principle.
Folketinget har den 12. maj 2016 vedtaget et lovforslag, der bl.a. forlænger fristen for at anmode om omkontering af acontoskatter ved ny koncernetablering. Ligeledes forlænges fristen for den indberetning, som virksomhederne skal foretage for at kunne tage fradrag for kontant betalte udgifter til køb af varer mv.
Vestre Landsret har den 1. april 2016 afsagt en principiel dom om ligningslovens § 33 F, som kan have stor betydning for, hvor stort et fradrag man fremover kan tage for udenlandske kildeskatter på fx renter og royalties.
Styresignal: Ændring af praksis - tilladelse til tilbagefordeling af børne- og ægtefællebidrag mv. - styresignal
Vedrører: Ligningsloven § 10 og § 11
Bindende svar: Fast driftssted af ombygningsarbejde på to skibe
Vedrører: Selskabsskatteloven § 2, stk. 1, litra a. Dobbeltbeskatningsoverenskomsten mellem Danmark og Tyskland art, 5.3. Momsloven § 14, stk. 1, nr. 3 Momsloven § 16, stk. 1 Momsloven § 34, stk. 1, nr. 7 og § 46, stk. 1, nr. 2 og 3 samt stk. 3. Momsforordningens art. 11, stk. 1-3
Bindende svar: Russisk investeringsfond anset for transparent
Vedrører: Aktieavancebeskatningsloven § 4 A og § 4 B. Selskabsskatteloven § 1, stk. 1 nr. 2, og § 13, stk. 1, nr. 2
Bindende svar: Skattekredit - bortseelse fra underskud - lempelse
Vedrører: Ligningsloven § 8 X og § 33 H
Bindende svar: Banklån med renteloft - gæld - renteudgifter
Vedrører: Kursgevinstloven § 1, stk. 1, nr. 2, § 25, stk. 1, 29 og § 33, stk. 1. Statsskatteloven § 6, stk. 1, litra e
Bindende svar: Grænseoverskridende fusion - danske filialer - underskudsbegrænsning
Vedrører: Fusionsskatteloven § 2, § 5, stk. 1 og 3, § 8, stk. 6 og § 15, stk. 3 Selskabsskatteloven § 2, § 7 og § 31, stk. 1 og 2
Fusionsskatteloven § 2 Fusionsskatteloven § 5, stk. 1 og 3 Fusionsskatteloven § 8, stk. 6 Fusionsskatteloven § 15, stk. 3 Selskabsskatteloven § 2 Selskabsskatteloven § 7 Selskabsskatteloven § 31, stk. 1 og 2
Ændring af praksis - tilladelse til tilbagefordeling af børne- og ægtefællebidrag mv.
Udkastet til styresignal: 16-0332611
Journalnr: 15/0043201
Ekstraordinær genoptagelse af skatteansættelsen og fradrag
Klagen vedrører ekstraordinær genoptagelse af skatteansættelsen og fradrag for befordring, børnebidrag og renteudgifter. Landsskatteretten stadfæster afgørelsen.
Afsagt: 25-04-2016
Journalnr: 14/4186472
Sagen vedrører et bindende svar om skattepligt af avancen ved salg af en ejendom. Landsskatteretten stadfæster afgørelsen.
Journalnr: 14/4340733
Skat af fri bolig og fri jagt
Klagen vedrører beskatning af fri bolig og fri jagt. Landsskatteretten stadfæster afgørelsen.
Journalnr: 14/4340757
Klagen vedrører beskatning af fri bolig og fri jagt. Landsskatteretten nedsætter forhøjelsen til nul.
ST 9520 2016 INIT: Forslag til Rådets direktiv om regler til bekæmpelse af metoder til skatteundgåelse, der direkte indvirker på det indre markeds funktion Formandskabets kompromis
UDKAST TIL BETÆNKNING om forslag til Rådets afgørelse om indgåelse på Den Europæiske Unions vegne af ændringsprotokollen til aftalen mellem Det Europæiske Fællesskab og Fyrstendømmet Monaco om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF
om globaliseringens indvirkning på arbejdstageres skattetryk
om harmonisering af sanktionerne som led i bekæmpelsen af skatteunddragelse
Referat fra møde i IT-følgegruppen d. 31. marts 2016
Bekendtgørelse om ændring af bekendtgørelse om visse regler i pensionsafkastbeskatningsloven
Bekendtgørelse om ændring af bekendtgørelse om indberetningspligter m.v. efter skattekontrolloven
Vedtaget den 2. juni 2016
Spm. om kommentar til henvendelsen af 26/5-16 fra KPMG Acor Tax, til skatteministeren
Statusrapport om iværksætterselskaber
Oversendelsesbrev til ERU - rapport
Rapport vedr. iværksætterselskaber
Spm. 297
Spm., om bevillingerne til SKAT i 2015 og 2016, til skatteministeren
Captia Svar på SAU spm alm del 297 (DOK151060320) Svar
Spm. om at beregne effekten på den strukturelle offentlige saldo m.v., til skatteministeren
Svar på udvalgsspørgsmål 401
Spm. om, hvordan SKAT fremover vil opgøre de offentlige restancer fordelt på henholdsvis inddrivelige og ikke-inddrivelige og i forlængelse heraf oply...
SAU 438 (2)
SAU alm. del bilag 163 brev
SAU alm. del bilag 163 kvartalsredegørelse Svar
Spm. 446
Spm. om regeringen vil arbejde for en lavere beløbsgrænse end den af kommissionen foreslåede, i forhold til hvilke selskaber der skal aflægge land-for...
SAU alm. del - Svar på spm. 446 Svar
Spm. 459
Spm. om ministerens talepapir fra samrådet den 7/4-16 om udbytteskat, til skatteministeren
Svar på SAU alm del spm 459 DOK154187965
Talepapir til samrådsspørgsmål S-W 07-04-2016
Spm. 462
Spm. om skattemyndighederne i Danmark har mulighed for at kontrollere kontantbetalinger på samme måde som i Sverige, til skatteministeren
Besvarelse - alm del 462 Svar
Spm. om, hvilke muligheder der i dag findes for at indhente oplysninger digitalt om virksomheders skatte- og momsindbetalinger, til skatteministeren
Besvarelse - alm del 463
Spm. om, at lette byrderne for små og mellemstore virksomheder ved at indberetninger om moms, skat mm. bruges til, at der automatisk generes skattereg...
Svar på SAU alm del spgm 464 Svar
Spm. om, i hvilket omfang og hvordan SKAT kontrollerer de årsregnskaber, der indsendes fra virksomhederne, til skatteministeren
Besvarelse - alm del 465
Spm. 466
Spm. om, hvordan reglerne om virksomheders indberetning af regnskaber til myndighederne samt virksomheders revisionspligt har udviklet sig over de sen...
SAU alm. del - Svar på spm. 466 Svar
Spm. om, hvordan en ordning, hvor virksomhederne som et incitament til at fremme investeringer i forskning og udvikling, får et fradrag på 150 pct. af...
Foreløbigt svar på spm. 479 Svar
Spm. 480
Spm. om at oplyse, om køb af sort arbejde reelt er straffrit, jf. ministerens oplysninger om, at der ingen straffesager har været siden § 13 blev indf...
Svar på SAU alm del spørgsmål 480 DOK155628998X
SAU alm del svar på spørgsmål 395X
Spm. om at redegøre for, om der er uddelt bøder m.v. til købere af sort arbejde, og om købere er blevet pålagt solidarisk hæftelse for sælgers manglen...
SAU481
SAU alm del svar på spørgsmål 395X Svar
Spm. 482
Spm. om at oplyse udviklingen i omfanget af timer og økonomi brugt på vejledningsindsatser målrettet forebyggelse af fejl i indberetninger over de sid...
Besvarelse - alm del 482 Svar
Spm. 483
Spm. om at give konkrete eksempler på følgende: ”Endelig består den samlede indsats af konkrete kontrolaktiviteter samt en synliggørelse heraf, bl.a. ...
Besvarelse - alm del 483
Spm. 484
Spm. om at oplyse, hvilke konkrete input indsatsen mod socialt bedrageri har givet anledning til, jf. SKATs svar på side 2 i besvarelsen, til skattemi...
Besvarelse - alm del 484 Svar
Spm. 485
Spm. om at fremsende kommissoriet/projektbeskrivelsen for projektet Fælles Myndighedsindsats, til skatteministeren
Besvarelse - alm del 485
Projektbeskrivelse Fælles Myndighedsindsats
Spm. om at oplyse, hvilke oplysninger der samles og deles som følge af projektet Fælles Myndighedsindsats, til skatteministeren
Besvarelse - alm del 486
Referat kontaktudvalg KBH april 2016
Referat TaskForce 18APR16 Svar
Spm. om at oplyse, hvordan de 268 kontroller adskiller sig fra SKATs øvrige aktioner, hvor mange myndigheder der i gennemsnit har deltaget på aktioner...
Besvarelse - alm del 487
Spm. om at oplyse antallet af domme, bøder m.v. årligt de sidste 5 år, når nu SKAT ikke opgør et samlet provenu af de digitale indberetninger, til ska...
Svar på spm. 488
SKATs Kontrolaktiviteter 2016
Besvarelse - alm del 488
Kontrolaktiviteter 2016 Svar
Spm. om at oplyse, hvorfor grænsen for kontante betalinger er fastsat til 10.000 kr., og om der er væsentlige barrierer for at sænke beløbsgrænsen, ti...
Besvarelse - alm del 489
Spm. om at vurdere, hvor omfattende problemet er med virksomheder, der snyder med indberetninger og indbetalinger af indeholdt A-skat, til skatteminis...
Svar på SAU alm del spm. 490 Svar
Spm. 491
Spm. om at oplyse, om der er barrierer for at ændre i lovkravet om, at ansatte efter 30 dage skal modtage en ansættelseskontrakt, til beskæftigelsesmi...
Omtryk af spm. 491.docx
Svar på SAU alm. del spm. 491 Svar
Spm. S 1184
Hvordan forholder ministeren sig til, at kvinder og mænd forskelsbehandles i forhold til udbetalingen af børnecheck, jf. artiklen »Kvinder med høj løn... Svar
Spm. S 1185
Vil ministeren lade diskriminationen i forbindelse med udbetalingen af børnechecken, der rammer ikkegifte kvinder med høj løn, fortsætte, eller vil mi... Svar