Source: http://taxlive.nl/internationaal;jsessionid=1C100165F3D07DBA23AF6A04A00BA0A1
Timestamp: 2018-04-22 02:42:10
Document Index: 105682261

Matched Legal Cases: ['art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018']

MEPs supported on Thursday, by 574 votes to 13 votes, with 60 abstentions, a December agreement reached with the Council, which also proposed closer regulation for virtual currencies, like Bitcoin, to prevent them being used for money laundering and terrorism financing.
The agreement represents the fifth and latest update to the EU's Anti-money laundering Directive and is partly a response to the terrorist attacks of 2015 and 2016 in Paris and Brussels, as well as the Panama Papers leaks.
The reforms giving citizens the right to access information on the beneficial owners of firms which operate in the EU, could help quash the corrupt use of letterbox companies created to launder money, hide wealth and avoid paying taxes - a practice which received widespread attention in the wake of the Panama Papers.
The updated directive will enter into force three days after its publication in the Official Journal of the European Union. Member states will then have 18 months to transpose the new rules into national law.
20 april 2018 4790 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
Request for a preliminary ruling from the Vestre Landsret in the case KPC Herning.
Is it compatible with Article 135(1)(j), cf. Article 12(1)(a) and (2), read in conjunction with Article 135(1)(k), cf. Article 12(1)(b) and (3), of the VAT Directive for a Member State, in circumstances such as those in the main proceedings, to consider a supply of land on which at the time of supply there is a building as a sale of building land subject to VAT, when it is the parties' intention that the building is to be demolished completely or partially in order to make room for a new building?
C-71/18
17 april 2018 12822 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Judgment of the Court of Justice in the case Commission v Belgium.
The Court declares that, by retaining provisions under which, in respect of the estimation of income relating to unrented immovable property or immovable property rented either to natural persons who do not use them for professional purposes or to legal persons which make such property available to natural persons for private purposes, the tax base is calculated on the basis of the cadastral value so far as immovable property on national territory is concerned, and on the actual rental value so far as immovable property located outside Belgium is concerned, Belgium has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area.
C-110/17
13 april 2018 17168 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Inkomstenbelasting
The Court of Justice has given a judgment in the case PPC Power.
Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which taxes, at 80% of their value, greenhouse gas emission allowances allocated free of charge which have been sold or not used by the undertakings subject to the greenhouse gas emission trading scheme.
C-302/17
12 april 2018 19199 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Milieuheffingen
Medtronic. Combined Nomenclature. Classification of spinal fixation systems. Court of Justice
Judgment of the Court of Justice in the case Medtronic.
The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 must be interpreted as meaning that spinal fixation systems such as those at issue in the main proceedings may not be classified under subheading 9021 90 90 of the Combined Nomenclature if they are covered by another subheading of heading 9021 of the Combined Nomenclature. Whether those systems may be classified under subheading 9021 10 10 or subheading 9021 10 90 of the Combined Nomenclature will depend on the principal function they perform, which is a matter for the referring court to determine by having regard to the objective characteristics and properties of such systems as well as to their intended and actual use.
C-227/17
12 april 2018 16681 keer bekeken H&I: Previews Rubriek: Douane , Europees belastingrecht
Biosafe - Indústria de Reciclagens. VAT deduction. Retroactive effect of an invoice correction. Court of Justice
Judgment of the Court of Justice in the case Biosafe - Indústria de Reciclagens.
Articles 63, 167, 168, 178 to 180, 182 and 219 of Council Directive 2006/112/EC and also the principle of fiscal neutrality, must be interpreted as precluding legislation of a Member State pursuant to which, in circumstances such as those at issue in the main proceedings in which, following a tax adjustment, additional VAT was paid to the State and was the subject of documents rectifying the initial invoices several years after the supply of the goods in question, the right to deduct VAT is to be refused on the ground that the period laid down by that legislation for the exercise of that right started to run from the date of issue of those initial invoices and had expired.
C-8/17
12 april 2018 11351 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
SEB Bankas. Supply of land. Adjustment of undue VAT deduction. Court of Justice
Judgment of the Court of Justice in the case SEB bankas.
1. Article 184 of Council Directive 2006/112/EC must be interpreted as meaning that the obligation to adjust undue value added tax (VAT) deductions set down in that article also applies to cases where the initial deduction could not be made lawfully because the transaction giving rise to that deduction was exempt from VAT. By contrast, Articles 187 to 189 of Directive 2006/112 must be interpreted as meaning that the mechanism for the adjustment of undue VAT deductions provided for in those articles is not applicable in such cases, in particular in a situation such as that at issue in the main proceedings, where the initial VAT deduction was unjustified as it concerned a VAT-exempt transaction relating to the supply of land.
2. Article 186 of Directive 2006/112 must be interpreted as meaning that, in cases where the initial deduction of VAT could not be made lawfully, it is for the Member States to determine the date on which the obligation to adjust the undue VAT deduction arises and the time period for which that adjustment must be made, in accordance with the principles of EU law, in particular the principles of legal certainty and legitimate expectations. It is for the national court to determine whether, in cases such as that at issue in the main proceedings, those principles have been respected.
C-532/16
12 april 2018 7959 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Scuola Elementare Maria Montessori v Commission. Municipal real estate tax exemption. Recovery of the aid. Advocate General
Opinion of Advocate General Melchior Wathelet in the case Scuola Elementare Maria Montessori v Commission on state aid.
C-622/16 P and C-623/16 P
12 april 2018 2569 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
E LATS. Margin scheme for second-hand goods. Concept 'precious metals or precious stones’. Advocate General
Opinion of Advocate General Bobek in the case E LATS.
– Article 311(1)(1) of the Council Directive 2006/112/EC shall be interpreted as meaning that the notion of ‘second-hand goods' does not cover used goods acquired by a trader that contain precious metals or precious stones such as the ones in the main proceedings which are resold principally for the extraction of those precious metals or precious stones, if it follows from the objective circumstances of the transaction that such goods are resold without consideration of the functionality of the goods concerned.
– Whether this is the case must be established on the basis of the objective circumstances of the transaction, considered as a whole. The elements to be taken into account include the presentation of goods for the purpose of their resale; methods of the valuation of such goods; the quantities of the goods sold together; and the fact that the purchaser is involved in a particular business, such as the processing of precious metals or precious stones.
10 april 2018 5025 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Norway may expand tax refund scheme for seafarers. EFTA Surveillance Authority
The EFTA Surveillance Authority (ESA) has approved Norway's planned expansion of an aid scheme granting tax and social security contributions refunds to shipping companies.
The current aid scheme, without the planned expansion, came into force in 2016 and will run until 2026. ESA's approval means that Norway can go ahead with plans to expand the scheme to include passenger ferries that are registered in the Norwegian ship register NIS and are offering overnight lodging on sailing routes longer than 300 nautical miles between Norwegian and foreign ports. The amended measure is planned to enter into force on 1 July.
10 april 2018 5617 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
05 maart 2018 58 keer bekeken
08 februari 2018 69 keer bekeken
21 december 2017 47 keer bekeken
27 november 2017 91 keer bekeken
31 oktober 2017 84 keer bekeken
25 september 2017 200 keer bekeken
24 augustus 2017 227 keer bekeken
28 juli 2017 201 keer bekeken
26 juni 2017 395 keer bekeken
30 mei 2017 207 keer bekeken
The revelations from the "Daphne Project" on the...
20 april 2018 9712 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Het Internationaal Monetair Fonds (IMF) haalt wederom flink...
19 april 2018 15217 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Amerikaanse banken profiteren optimaal van de onlangs...
15 april 2018 34876 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
The OECD has published new transfer pricing country profiles...
10 april 2018 34832 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
New set of bilateral exchange relationships established under CRS MCAA
Today, the OECD published a new set of bilateral exchange...
05 april 2018 61677 keer bekeken H&I: Actualiteiten Rubriek: Fiscaal bestuurs(proces)recht , Internationaal belastingrecht
Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150
The Global Forum on Transparency and Exchange of Information...
05 april 2018 59272 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Luxemburgse belastingconstructies populair in België
De Vlaamse zakenkrant De Tijd en het Franstalige dagblad Le...
28 maart 2018 194872 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Multilateral BEPS Convention will enter into force on 1 July 2018 following Slovenia’s ratification
The Multilateral Convention to Implement Tax Treaty Related...
26 maart 2018 223241 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
Nieuw thema over ATAD 1 en 2
Er is een nieuw onderwerp toegevoegd aan de lijst van thema's...
22 maart 2018 97051 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht
Today, the OECD released the report Additional Guidance on the...
22 maart 2018 90272 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht , Vennootschapsbelasting
20 april 2018 4067 keer bekeken
20 april 2018 7208 keer bekeken
20 april 2018 7061 keer bekeken
18 april 2018 12754 keer bekeken
17 april 2018 31816 keer bekeken
16 april 2018 37346 keer bekeken
13 april 2018 22262 keer bekeken
13 april 2018 22236 keer bekeken
13 april 2018 35568 keer bekeken
13 april 2018 42952 keer bekeken
26 maart 2018 223103 keer bekeken
28 maart 2018 194709 keer bekeken
EU verwacht uitzondering op importheffing VS
22 maart 2018 154035 keer bekeken
22 maart 2018 96912 keer bekeken
22 maart 2018 90151 keer bekeken
15 december 2016 135 keer bekeken