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(June 4, 2015)
On June 4, 2015 the European Court of Justice (CJEU) ruled in Case C‑543/13 Raad van bestuur van de Sociale verzekeringsbank versus E. Fischer-Lintjens (ECLI:EU:C:2015:359).
· Must the term “payable”, as used in Article 27 et seq. of Regulation (EEC) No 1408/71, be interpreted as meaning that the decisive factor for the purpose of determining the point in time from which a pension is payable is the date of the decision to make an award, after which the pension is paid, or the commencement date of the pension awarded with retroactive effect?
· If the term “payable” refers to the commencement date of the pension awarded with retroactive effect:
Can this be reconciled with the fact that the person entitled to receive the pension who comes under Article 27 of Regulation No 1408/71 cannot, under Netherlands legislation, take out health care insurance with the same retroactive effect?
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(June 4, 2015)
On June 4, 2015 the European Court of Justice (CJEU) ruled in Case C‑161/14 European Commission versus United Kingdom of Great Britain and Northern Ireland (ECLI:EU:C:2015:355).
By its application, the European Commission asks the Court to declare that, by applying a reduced rate of value added tax (‘VAT’) to supplies of services of installing ‘energy-saving materials’ and to supplies of such materials by a person who installs those materials in residential accommodation:
· to the extent that those supplies cannot be considered as ‘the provision, construction, renovation and alteration of housing, as part of a social policy’ for the purposes of Category (10) of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended by Council Directive 2009/47/EC of 5 May 2009 (OJ 2009 L 116, p. 18) (‘the VAT Directive’);
· to the extent that those supplies fall outside the purview of ‘renovation and repairing of private dwellings’ for the purposes of Category (10a) of Annex III to the VAT Directive, and
· to the extent that those supplies, even if they fall within the purview of renovation and repairing of private dwellings for the purposes of Category (10a) of Annex III to the VAT Directive, include materials which account for a significant part of the value of the services supplied,
the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 98 of the VAT Directive, read in conjunction with Annex III thereto.
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In today’s edition a.o.: Hungary – Banks that increase lending may reclaim up to 30 percent of bank tax; The Netherlands – Wet van 20 mei 2015 tot goedkeuring van het op 12 april 2012 te Berlijn tot stand gekomen Verdrag tussen het Koninkrijk der Nederlanden en de Bondsrepubliek Duitsland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen (Trb. 2012, 123); CJEU – Judgement of CJEU in Case C-678/13 European Commission vs. Poland (available in French and Polish); CJEU – Judgement of CJEU in Case C-5/14 Kernkraftwerke Lippe-Ems; CJEU – Judgement of CJEU in Case C-285/14 Brasserie Bouquet
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(June 3, 2015)
On June 3, 2015 a news release was published on the website of the Canada Revenue Agency stating that Canada signed the OECD’s Multilateral Competent Authority Agreement (MCAA), implementing the new standard for automatic exchange of financial account information in tax matters. With Canada and Australia (see our article of earlier today) signing the MCAA, the total number of countries that have signed the MCAA comes to 56.
Read more: Canada signs the Multilateral Competent Authority Agreement
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(June 3, 2015)
On June 3, 2015 Joe Hockey (Treasurer of the Commonwealth of Australia) and Steven Ciobo (Parliamentary Secretary to the Minister for Foreign Affairs) issued a joint media release stating that on that same day Australia signed the OECD's Multilateral Competent Authority Agreement (MCAA), implementing the new standard for automatic exchange of financial account information in tax matters. Herewith the total number of countries that have signed the MCAA comes to 55.
Read more: Australia signs the Multilateral Competent Authority Agreement
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