CJEU Rulings

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INTERESTING ARTICLES

The OECD and the IGF releases a draft practice note titled: “Limiting the impact of excessive interest deductions on mining revenues” for consultation
The opinion of the AG in Case C-140/17, Gmina Ryjewo (VAT – Municipality – Right to deduct (by effecting an adjustment) input tax on its investment expenditure)
CJEU judges in Case C-580/16, Firma Hans Bühler (VAT – ABC transaction – Taxpayer includes its TIN from a 3rd Member State on the invoice)
The UK Government released proposed changes to its provisional list of reservations and notifications under the MLI
The Danish Vestre Landsret filed a request for a preliminary ruling (VAT – Sale of building land?)
CJEU judges in Case C-8/17, Biosafe - Indústria de Reciclagens (VAT – Deduction of input tax)
CJEU judges in Case C-532/16, SEB bankas (VAT – Adjustment of deductions – Supply incorrectly subjected to VAT)
The opinion of the AG in Case C-154/17, E LATS (VAT – Notion of ‘second-hand goods’ – Notion of ‘precious metals or precious stones’)
The OECD’s Transfer Pricing Country Profile of Portugal seems also to be available
The OECD releases 13 additional country profiles focusing on key aspects of domestic transfer pricing legislation
The OECD released the second edition of its Common Reporting Standard Implementation Handbook
The Finanzgericht München lodged a request for a preliminary ruling regarding the freedom of movement of capital
Non-confidential version of the European Commission's decision to open an in-depth investigation into the transfer prices agreed upon in Dutch Inter IKEA tax rulings
The OECD releases additional guidance on the attribution of profits to permanent establishments (BEPS Action 7)