Source: http://uk.jha.com/blogs-eu-law/
Timestamp: 2018-06-21 17:54:06
Document Index: 646447460

Matched Legal Cases: ['CJEU\n', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'art 8', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ']

JHA | Blogs EU Law
Sabina ManeaSabina ManeaJHAJHAJHAJHAJHAJHAJHAJHAJHAJHAJoseph IrwinJoseph IrwinSimon WhiteheadSimon WhiteheadJoseph IrwinJoseph IrwinJHAJHA
AG Opinion: UK VAT Rules for Hire Purchase Breach EU Law
Author : Sabina Manea
Advocate General (AG) Szpunar has concluded in C-153/17 HMRC v Volkswagen Financial Services (UK) Ltd that the UK’s treatment of hire purchase contracts for the purposes of VAT is not consistent with EU legislation. Under UK law, hire purchase contracts are treated as two distinct transactions for VAT purposes: the taxable supply of a vehicle
C-504/16 and C-613/16 Deister Holding and Juhler Holding The cases concerned the German Anti-Treaty shopping provision. Both cases concern non-resident holding companies receiving dividends from a German subsidiary and in both cases the holding company received a profit distribution from the German subsidiary, on which dividend WHT was levied. The companies sought a refund of
AG Opinion CJEU
AG Opinion in Bevola case C-650/16 Twelve years after the judgment in Marks & Spencer, the CJEU is once more called upon to give a decision on a dispute which has arisen in relation to company taxation. In this case, the national court asked the CJEU whether, in conditions equivalent to those in Marks &
Under Belgian interest limitation rules, a deduction of interest payments is disallowed where the taxpayer receives exempt dividends from shares held by the company for less than a year. The question for the CJEU was whether the Belgian rules are compatible with the Parent-Subsidiary Directive (PSD). In this case, the CJEU departed from the Advocate
FTT Appeal – 45% Withholding Tax on Restitution Interest
EU Law First Tier Tribunal Restitution Interest Upper Tribunal Withholding Tax
The First-tier Tribunal (FTT) dismissed the appeal brought by the British American Tobacco Group against the imposition of a withholding tax on restitution interest under Part 8C Corporation Tax Act 2010. The FTT rejected BAT’s submission that the tax infringes a number of EU law principles, including the principle of effectiveness and the right to an adequate indemnity for losses arising from a breach of EU law. The FTT did not consider it appropriate to refer any questions to the CJEU since it found that the law was clear. The next stage is an appeal to the Upper Tribunal.
Entitlement to challenge tax information exchange
CJEU Withholding Tax
The CJEU held that protection against arbitrary involvement by public authorities in the private activities of any natural or legal person is a basic principle of EU law. The CJEU stressed that an information order is lawful only if the information requested is ‘foreseeably relevant’ for the purposes of the tax investigation in the Member State seeking it. Member States cannot engage in ‘fishing expeditions’ or request information that is of no relevance to the investigation concerned.
BT Pension Trustees: possible extension of remedies for breach of EU law
Author : Simon Whitehead
Advocate General's Opinion BT Pension Trustees EU Law FII Litigation Foreign Dividend Income Tax Credit
In BT Pension Trustees (Case C-628/15), Advocate General Wathelet challenges the established dichotomy adopted in the characterisation of claims in breach of EU law. He finds a simpler way to address a claim by an exempt taxpayer seeking a credit denied in breach of EU law than the usual distinction between a claim for the repayment of tax and the more restricted claim for damages to compensate for indirect losses. In his view, the primacy of EU law acts to remove the discriminatory provisions pure and simple.
Interest on payments of duties wrongly collected
Anti-Dumping Duties CJEU EU Law
This is another case in the Littlewoods line of cases concerning interest due under EU law. This case concerns the reimbursement of anti-dumping duties paid following the annulment by the CJEU of a decision of the European Commission imposing the duties.