INTERNATIONAL TAX PLAZA - Greenland

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INTERESTING ARTICLES

The German Finanzgericht Münster referred a question regarding the right to claim reimbursement overpaid VAT for a preliminary ruling to the CJEU
The Dutch Minister of Finance: “To date Hungary is still blocking a Council agreement on the proposal for an EU Directive to implement Pillar 2”
The UK cancels its intentions to increase its Corporation Tax rate to 25%
Judgment of the CJEU in Case C-538/20, W (Déductibilité des pertes définitives d’un établissement stable non-résident) (Deductibility of permanent losses of a non-resident PE)
Arrest van het CJEU in zaak C-330/21, The Escape Center (Btw – Interpretatie van Artikel 98 van Richtlijn 2006/112/EG – Bijlage III, punt 14 – Begrip ‘het recht gebruik te maken van sportaccommodaties’)
The Portuguese Tribunal Arbitral Tributário referred questions regarding the Portuguese additional solidarity tax for financial institutions for a preliminary ruling to the CJEU
What would be a suitable period for determining the normal profit when introducing a windfall tax?
Bulgaria deposited an instrument for the ratification of the Multilateral BEPS Convention
Judgment of the CJEU in case HA.EN.: “Denying the purchaser of immovable property the right to the deduct input VAT merely on the basis that he it aware that a vendor of is subject to insolvency proceedings is contrary to EU Law”
The AG to the CJEU: “the provision of the regulation implementing the VAT Directive providing that an online intermediary platform is, in principle, liable to pay VAT is valid”
A critical remark regarding the temporary solidarity contribution that the European Commission intends to have implemented
Ursula von der Leyen’s State of the Union
The OECD released 13 new stage 2 peer review monitoring reports
France, Germany, Spain, Italy and the Netherlands issue a Joined Statement on Pillar 2

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