(September 25, 2015)

It’s Friday afternoon and many of us are slowly finishing the current week and preparing for the next week. So it’s a good moment to have a look what is on the calendar for the next week.

One of the items on the Calendar for the week from September 28 through October 4, 2015 we would like to highlight, is the opinion which is expected to be delivered on October 1, 2015 in Case C-342/14, X-Steuerberatungsgesellschaft (Freedom to provide services). Although not regarding a tax technical question, the case might still be of interest to tax specialists.

The questions referred to the CJEU in Case C-342/14 are:

Does Article 5 of Directive 2005/36/EC preclude a restriction of the freedom to provide services in a case where a tax consultancy company formed in accordance with the law of a Member State prepares in the Member State of its establishment, where tax consultancy work is not regulated, a tax return for a recipient of services in another Member State and sends it to the tax authority, and national provisions in that other Member State require that a tax consultancy company be recognised as authorised to provide professional assistance in tax matters and that the tax advisers managing the company must act autonomously?

Can a tax consultancy company, in the circumstances referred to in question 1, rely successfully on Article 16(1) and (2) of Directive 2006/123/EC, irrespective of which of the two Member States is the one in which it provides the service?

Is Article 56 TFEU to be interpreted as precluding a restriction, by measures applicable in the Member State of the recipient of services, of the freedom to provide services in the circumstances referred to in question 1, if the tax consultancy company is not established in the Member State of the recipient of the services?

Click here to be forwarded to International Tax Plaza’s Calendar for the week from September 28 through October 4, 2015.

Draft Calendars for future weeks can be found in our section Calendars.

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