In today’s edition a.o.: CJEU – Opnionion of Advocate General Bot delivered in Case C-335/14 Les Jardins de Jouvence SCRL (VAT – Sixth Directive – Exmptions – residential care center); Australia – In focus: Offshore marketing hubs; Liechtenstein – AIA-Gesetz - Bericht und Antrag verabschiedet; Liechtenstein – Gruppenanfrage - Bericht und Antrag verabschiedet; Australia - Restructuring? Contact us (an article written by the ATO); CJEU – Opnionion of Advocate General Bot delivered in Case C-198/14 Visnapuu (Art 34 TFEU & Art 110 TFEU – Excise duty on certain beverage containers which are not covered by an individual deposit and return system); Germany – Entwurf eines Gesetzes zur Anpassung des Erbschaftsteuer- und Schenkungsteuergesetzes an die Rechtsprechung des Bundesverfassungsgerichts; United Kingdom – Offshore disclosure facilities: Liechtenstein (Dealing with HMRC – guidance) (Update: The fifth joint declaration has been published and the disclosure facility detailed guidance has been updated)
From the European Court of Justice
· Opnionion of Advocate General Bot delivered in Case C-335/14 Les Jardins de Jouvence SCRL (VAT – Sixth Directive – Exmptions – residential care center) (The document is not available in the English language, but in several other languages)
· Opnionion of Advocate General Bot delivered in Case C-198/14 Visnapuu (Art 34 TFEU & Art 110 TFEU – Excise duty on certain beverage containers which are not covered by an individual deposit and return system) (The document is not available in the English language, but in several other languages)
From the Australian Taxation Office:
· In focus: Offshore marketing hubs (The ATO is developing a practical guide to help taxpayers self-assess their transfer-pricing activity in respect to related party offshore marketing hubs)
· Restructuring? Contact us (an article written by the ATO)
From the Government of Liechtenstein:
· AIA-Gesetz - Bericht und Antrag verabschiedet
· Gruppenanfrage - Bericht und Antrag verabschiedet
From the German Bundesministerium der Finanzen:
From the HMRC on GOV.UK:
Offshore disclosure facilities: Liechtenstein (Update: The fifth joint declaration has been published and the disclosure facility detailed guidance has been updated)
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