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INTERESTING ARTICLES
Zouden we bij het bepalen of sprake is van een woekerwinst eigenlijk niet naar de behaalde winstmarge moeten kijken in plaats van naar het absolute bedrag van de behaalde jaarwinst?
The CJEU ruled in Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Taxe sur les véhicules) (Free movement of goods – Motor vehicle tax)
The CJEU annuls in part the Commission’s State aid decision on the ‘Spanish Tax Lease System’
The OECD released technical guidance for implementation of the global minimum tax (Pillar Two – GloBE)
The OECD released a manual on the handling of MAPs and APAs
Decree of the Dutch Secretary of State for Finances clarifying and limiting the scope of the anti-abuse legislation as laid down in Article 8bd of the Dutch Corporate Income Tax Act
EU: The European Commission published the key decisions of the January 2023 infringements package
Besluit van de staatssecretaris ter verduidelijking van de reikwijdte van artikel 8bd Wet op de vennootschapsbelasting 1969 gepubliceerd
The European Parliament proposes amendments to be made to the proposal of the European Commission for a Directive to fight the abuse of shell entities and arrangements for tax purposes
De Advocaat-Generaal “De afloopvrijstelling van artikel 13, lid 16 Wet Vpb geldt ook voor gedekte callopties”
Opinion of the AG Case C-677/21, Fluvius Antwerpen (VAT – Taxable transactions – Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity)
The signals for the Dutch business climate seem to have slowly turned to dark red
Shell expects the impact of the additional taxes in the EU (the solidarity contribution) and the deferred tax impact from the increased UK Energy Profits Levy to be around $2 billion on its Q4’22 earnings
The CJEU ruled in Case C-656/21, IM GESTÃO DE ATIVOS and Others (Interpretation of Article 5(2) of Council Directive 2008/7/EC concerning indirect taxes on the raising of capital)
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