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(June 30, 2015)
As we reported earlier, a joint meeting between the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect, the European Parliament’s Economic and Monetary Affairs Committee, Mr. Juncker and Mr. Moscovici was planned for the morning of July 2, 2015. On the webpage of the Special Committee on Tax Rulings an announcement has been published that this joint meeting is postponed due to current developments in the relation with Greece.
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(June 30, 2015)
On June 30, 2015 the opinion of Advocate General Jääskinen in Case C‑276/14 Gmina Wrocław versus Minister Finansów (ECLI:EU:C:2015:431) was published on the website of the European Court of Justice (CJEU).
The question referred for a preliminary ruling
Can an organizational unit from the municipality (a local government in Poland), in the light of article 4, paragraph 2 TEU juncto article 5, paragraph 3 TEU, be regarded as a taxable person for VAT-purposes, if it caries out activities in an other capacity than as governmental authority as meant in Article 13 of the Directive (Council Directive 2006/112/EC), although it does not meet the condition of independence of article 9, paragraph 1 of the Directive?
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(June 30, 2015)
On June 30, 2015 the Swiss Federal Department of Finance (FDF) issued a press release announcing that the gross revenue generated from the system of tax retention on interest payments made in Switzerland to EU taxpayers amounted to CHF 317 million for the tax year 2014. (CHF 510.1 million in 2013).
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In today’s edition a.o.: Australia – New transfer pricing documentation standards (New legislation); The Netherlands – Algemene wet inzake rijksbelastingen. Wijziging Besluit Bestuurlijke Boeten Belastingdienst; The Netherlands – Wijziging Leidraad Invordering 2008 (wijziging in verband met een nadere uitleg van het saneringsbeleid voor ondernemers); The Netherlands – Aanwijzing bezwaarschriften tegen aanslagen inkomstenbelasting als massaal bezwaar (Aanwijzing als massaal bezwaar van de bezwaarschriften tegen aanslagen inkomstenbelasting waarbij sprake is van belastbaar inkomen in box 3)
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(June 29, 2015)
On June 29, 2015 the Liechtenstein Ministry for General Government Affairs and Finance issued a press release announcing that a DTA between Liechtenstein andHungary was signed on June 29, 2015. Negotiations on the agreement had been concluded in January 2015.
Read more: DTA between Liechtenstein and Hungary has been signed
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