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In today’s edition a.o.: OECD – African legislators renew commitments to the tax transparency agenda and to putting an end to tax avoidance and tax evasion; European Union – Customs: EU and Japan make progress towards digitalised procedures; Singapore – Singapore and Thailand Revise Their Agreement for the Avoidance of Double Taxation; Malta – FATCA: Further extension of FATCA Reporting Deadline for 2015; United Kingdom – VAT Mini One Stop Shop: register and use the service (Business tax – guidance)
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(June 11, 2015)
The U.S. Department of the Treasury on its webpage that is dedicated to FATCA has published the FATCA Agreement that was concluded between the United States and the Holy See (the ecclesiastical jurisdiction of the Catholic Church in Rome, the episcopal see of the Bishop of Rome - the Pope).
The agreement is a so-called Model 1 IGA.
Read more: FATCA IGA between the Holy See and the United States signed
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(June 11, 2015)
On June 11, 2015 the European Court of Justice (CJEU) ruled in Case C‑98/14 Berlington Hungary Tanácsadó és Szolgáltató kft, Lixus Szerencsejáték Szervező kft, Lixus Projekt Szerencsejáték Szervező kft, Lixus Invest Szerencsejáték Szervező kft and Megapolis Terminal Szolgáltató kft versus Magyar Állam (Hungarian State) (ECLI:EU:C:2015:386).
1. Is non-discriminatory legislation of a Member State compatible with Article 56 TFEU if, by a single measure and with no transitional period, it introduces a five-fold increase in the previous amount of direct tax, known as gambling tax, to be paid on slot machines operated in amusement arcades and, in addition, introduces a tax on gambling at a percentage rate, in such a way that it restricts the activity of operators of games of chance who run amusement arcades?
2. May Article 34 TFEU be interpreted as meaning that its scope covers non-discriminatory legislation of a Member State which, by a single measure and with no transitional period, introduces a five-fold increase in the previous amount of direct tax, known as gambling tax, to be paid on slot machines operated in amusement arcades and, in addition, introduces a tax on gambling at a percentage rate, in such a way that it restricts the importation of slot machines into Hungary from elsewhere in the European Union?
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(June 11, 2015)
On June 11, 2015 the European Court of Justice (CJEU) ruled in Case C‑58/14 Hauptzollamt Hannover versus Amazon EU Sàrl (ECLI:EU:C:2015:385).
· Is the description of goods in subheading 8543 70 10 of the [CN] to be understood as covering only apparatus which have exclusively translation or dictionary functions?
· If the first question is to be answered in the negative, does subheading 8543 70 10 of the [CN] cover also apparatus the translation or dictionary function of which is insignificant by comparison with their principal function (in this case, a reading function)?
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(June 11, 2015)
On June 11, 2015 the European Court of Justice (CJEU) ruled in Case C‑256/14 Lisboagás GDL — Sociedade Distribuidora de Gás Natural de Lisboa SA versus Autoridade Tributária e Aduaneira (ECLI:EU:C:2015:387).
· Does EU law preclude the assessment of VAT, when a private undertaking providing infrastructures for the distribution of natural gas passes on to an undertaking acquiring its services, without including any additional amount, the amounts relating to land use taxes paid to the municipalities in which the pipes comprising those infrastructures are located?
· Given that local authorities assess land use taxes in the exercise of their public powers, without including VAT, does EU law preclude the assessment of VAT when the amounts relating to those taxes paid by a private undertaking providing infrastructures for the distribution of natural gas are passed on to an undertaking acquiring its services?
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