Details

(April 30, 2015) 

The next (fourth) meeting of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE Committee) is scheduled to take place on May 5, 2015. According to the information provided on the website of the European Parliament, the meeting consists out of two sessions. The morning session is scheduled for 9.00 CET - 12.30 CET. The afternoon session is scheduled for 15.00 CET - 18.30 CET. The sessions will be broadcasted live via the internet.

Details

(April 30, 2015) 

From the information as published on the website of the U.S. Department of the Treasury it can be concluded that the FATCA Agreement between the United States and Kuwait has been signed.

 

The agreement is a so-called Model 1 IGA.

Details

In today’s edition a.o.: The Netherlands – Leidraad FATCA; CURIA – Opinion of Advocate General Mengozzi delivered in Case C‑241/14 Roman Bukovansky versus Finanzamt Lörrach (ECLI:EU:C:2015:296)

Details

(April 30, 2015) 

On April 30, 2015 the opinion of Advocate General Kokott in Case C‑105/14 Ivo Taricco and Others (ECLI:EU:C:2015:293) was published on the website of the European Court of Justice (CJEU).

 

·       In so far as it provides for the limitation period to be extended by only a quarter following interruption and, therefore, allows crimes to become time barred, resulting in impunity, even though criminal proceedings were brought in good time, has the amendment to the last subparagraph of Article 160 of the Italian Criminal Code made by Law No 251 of 2005 led to infringement of the provision protecting competition in Article 101 TFEU?

Details

(April 30, 2015) 

On April 30, 2015 the European Court of Justice (CJEU) ruled in Case C‑97/14 SMK kft versus Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága and Nemzeti Adó- és Vámhivatal (ECLI:EU:C:2015:290).

 

·        May Article 55 of the VAT Directive in force until 1 January 2010 be interpreted as referring only to those taxable persons receiving a supply of services who do not have, or are not required to have, an identification number for VAT purposes in the Member State of the place where the services are physically carried out?

  1. OECD releases Discussion Draft on BEPS Action 8 (Cost contribution arrangements) - Public Consultation meeting is scheduled to be held on either July 6 or July 7, 2015
  2. Quick News from April 29, 2015
  3. Swiss Federal Council initiates a consultation on the automatic exchange of information in tax matters with Australia
  4. Agreement between the Kingdom of the Netherlands, in respect of the Netherlands Antilles, and Bermuda for the Exchange of Information with respect to Taxes entered into force
Submit to FacebookSubmit to TwitterSubmit to LinkedIn
INTERESTING ARTICLES