Source: http://uk.jha.com/tag/cjeu/
Timestamp: 2017-12-13 05:04:39
Document Index: 26278344

Matched Legal Cases: ['CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ']

CJEU Archives | JHA
CJEU Withholding Tax Exemption
Eqiom & Enka v Ministre des Finances C-6/16. France introduced legislation which provided that the withholding tax exemption in the Parent Subsidiary Directive (“PSD”) does not apply where the distributed dividends are received by a legal person controlled directly or indirectly by a resident outside the EU unless the purpose of the chain of interests is not to take advantage of the exemption. France therefore subjected dividends from Eqiom to withholding tax on the basis that Eqiom was directly or indirectly controlled by a Swiss company.
Capital Gains Tax CJEU ECJ FTT Trust Migration
the migration of a trust resulting from trustees ceasing to be UK resident is a deemed disposal for capital gains tax purposes of the trust fund at market value. The FTT referred the case to CJEU for a preliminary ruling on whether the exit charge on trust migration is compatible with the freedom of establishment, freedom to provide services and free movement of capital.
CJEU EU Rights Exit-Agreement
The UK Government has published six Brexit “position papers” in the last week with further papers expected into September. The overall message is that the UK Government is now looking for a transitional period, possibly of two to three years, to allow time for businesses to prepare for a future agreement with the EU, and that any interim agreement should be close enough to the status quo that businesses are only required to adjust once.
CJEU Court of Appeal Hire Purchase Transactions HMRC Residual Input Tax Supreme Court Volkswagen Financial Services
The Supreme Court has made a reference to the Court of Justice of the European Union (“Court of Justice”) concerning the allowable proportion of residual input tax (i.e., general business overheads not directly attributable to particular supplies) attributed to hire purchase ("HP") transactions. The questions referred to the Court of Justice ask (1) whether a taxable person has a right to deduct any of the input VAT on general overhead costs attributed to HP transactions where they have been incorporated only into the price of the exempt supplies of finance and (2) whether it can be legitimate in principle to ignore the value of the taxable supplies of cars or their value for the purposes of arriving at a PESM (provided for by Article 173(2) of Council Directive 2006/112/EC).
The Council of the European Union agrees Criteria for the Screening of Third-Country Jurisdictions as Non-Cooperative Jurisdictions
BEPS CJEU Fair Taxation Non-Cooperative Jurisdictions OECD Tax Transparency
On 8 November 2016, the Council agreed on the criteria and guidelines for selecting and screening third countries with a view to establish an EU list of non-cooperative jurisdictions in tax matters. The broader aim of the initiative is to combat tax base erosion and profit shifting ('BEPS'). Screening is due to be completed by September 2017, so that the Council can endorse the list of non-cooperative jurisdictions by the end of 2017.
Etablissements Fr. Colruyt Case C- 221/15
Article 101(1) TFEU Article 34 TFEU Belgium CJEU Colruyt Directive 2011/64/EU Free Movement of Goods Tobacco Advertising
Following an investigation by the relevant Belgian authorities, it was found that Colruyt made use of tobacco advertising measures prohibited under Belgian law and it was ordered to pay a fine. Belgian law prohibits, inter alia, advertisements for tobacco/tobacco-based products. Any communication which is aimed at promoting sales is regarded as constituting advertising. On 21 September 2016, the CJEU found that such national legislation, which prohibits retailers from selling tobacco products at a unit price lower than the price indicated by the manufacturer or importer on the revenue stamp affixed to those products, in so far as that price has been freely determined by the manufacturer or importer, is not precluded under EU law.
Case C-18/15 Brisal SA, KBC Finance Ireland v Portuguese State Treasury
Article 49 Brisal SA CJEU KBC Finance Ireland Portugal Withholding Tax
KBC (resident for tax purposes in Ireland) granted a loan to Brisal. 20% Withholding Tax (WHT) was applied to the gross interest paid by Brisal to KBC. The claimants argued that the Portuguese WHT scheme infringed the freedom to provide services contrary to Article 49 EC (now Article 56 TFEU) and that it should be allowed, like resident financial institutions, to deduct from its taxable base its business expenses and financial costs relating to the loan. The Supreme Administrative Court of Portugal referred the dispute to the CJEU.
P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty’s Revenue and Customs (Case C-646/15)
Capital Gains Tax CJEU Cyprus Exit Taxation Free Movement of Capital Taxation of Chargeable Gains Act 1992 Unrealised Gains
This case concerns the charge to Capital Gains Tax (CGT) on trustees migrating from the UK to Cyprus. The outcome of this case is likely to have considerable consequences for estate planning.
A Oy: ECJ confirms the Marks and Spencer no possibilities test and applies the case law in the context of a merger