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In today’s edition a.o.: Singapore - Foreign Account Tax Compliance Act (FATCA) (Updated Content); The Netherlands – Beantwoording Kamervragen over verlaagd btw-tarief digitale kranten; The Isle of Man – Isle of Man removed from Italian blacklist;
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(April 16, 2015)
Failure of a Member State to fulfil obligations — Tax legislation –Deferral of taxation of capital gains realised on the sale of certain capital assets — Recovery of the tax — Freedom of establishment — Article 49 TFEU — Article 31 of the EEA Agreement — Difference in treatment between permanent establishments located within the territory of a Member State and permanent establishments located within the territory of another Member State of the European Union or of the European Economic Area — Proportionality
On April 16, 2015 the European Court of Justice (CJEU) ruled in Case C‑591/13 European Commission versus Federal Republic of Germany (ECLI:EU:C:2015:230).
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(April 16, 2015)
On April 16, 2015 the OECD published a Public Discussion Draft on Action 11 of the BEPS Action Plan (Improving the analysis of BEPS). The Discussion Draft is titled: “Public Discussion Draft – BEPS ACTION 11: IMPROVING THE ANALYSIS OF BEPS”.
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(April 16, 2015)
On April 16, 2015 the European Court of Justice (CJEU) ruled in Case C‑42/14 Minister Finansów versus Wojskowa Agencja Mieszkaniowa w Warszawie (ECLI:EU:C:2015:229).
· Must Article 14(1), Article 15(1) and Article 24(1) of the VAT Directive be interpreted as meaning that there are supplies by the landlord of electricity, heat, water and refuse disposal services to the tenant of the premises directly using those goods and services, which are supplied to those premises by specialist third persons, in a situation where one of the parties to the agreements for the supply of those goods and services is the landlord, who simply passes on the costs thereof to the tenant who actually uses them?
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In today’s edition a.o.: European Parliament – The Video On Demand of the April 16, 2015 meeting of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect is available on the website of the European Parliament; European Court of Justice – Opinion of Advocate General Kokott delivered in Case C-66/14 Finanzamt Linz versus Bundesfinanzgericht, Außenstelle Linz (Freedom of establishment); The Netherlands – Brief over rijkswet Nederland-Curacao; Ireland – Revenue eBrief No. 45/15 - Exchange Traded Funds (ETFs); China – Taxation of Non-residents in Spain - Non-Resident Income Tax - 6. DOUBLE-TAXATION; China – Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX I. COUNTRIES WITH DOUBLE-TAXATION AGREEMENTS WITH SPAIN; China - Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX II. APPLICABLE TAX RATES IN DOUBLE-TAXATION AGREEMENTS; China – Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX III. TAX HAVENS
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