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On November 19, 2015 the Court of Justice of the European Union (CJEU) judged in Case C‑632/13 Skatteverket versus Hilkka Hirvonen (ECLI:EU:C:2015: 765).
Does Article 45 TFEU preclude provisions in a Member State’s legislation which mean that a person resident in another Member State — who receives all or almost all his income from the first Member State — can choose between two entirely different regimes of taxation, that is to say, either to be taxed at source at a lower tax rate but without the right to such tax relief as is applicable under the ordinary income tax regime, or to be taxed on his income under the latter regime and thus be able to benefit from the tax relief in question?
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On November 19, 2015 the European Commission published the key decisions of its November infringement package. One of the key decision mentioned is the Commission’s decision to request Germany to bring its inheritance tax rules on special maintenance allowances in line with EU law.
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On November 19, 2015 the European Commission published the key decisions of its November infringement package. One of the key decision mentioned is the Commission’s decision to request Spain to end discriminatory tax treatment of foreign non-profit entities and of their contributors.
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On November 19, 2015 the European Commission published the key decisions of its November infringement package. One of the key decision mentioned is the Commission’s decision to request the Netherlands to amend the Limitation on Benefits (LOB) clause in the Dutch-Japanese Tax Treaty for the Avoidance of Double Taxation, which entered into force on January 1, 2012.
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On November 13, 2015 the Dutch State Secretary for Finance (Hereafter: the Secretary) sent the Dutch Parliament a letter with answers to the questions raised by a Member of the Dutch Parliament regarding Starbucks. Since in our view the letter a.o. provides an interesting insight in how the Secretary thinks about certain parts of the BEPS-project and the consequences thereof, but unfortunately was only available in Dutch, below we did our best to draft an UNOFFICIAL ENGLISH TRANSLATION of the letter.
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