INTERNATIONAL TAX PLAZA - News archive 2016

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INTERESTING ARTICLES

The European Commission launches call for feedback on plans to bring the EU’s VAT rules into the digital age
CJEU: Fees charged for infringement of regulations on parking on private property constitute taxable transactions for VAT purposes
Opinion of the Advcocate General to the CJEU delivered in Case C‑572/20, ACC Silicones (Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a non-resident company of tax on capital income levied)
The OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The Dutch Supreme Court rules on the application of the principal purpose test as included in the Dutch Wet op belastingen van rechtsverkeer
HR: “Belanghebbende moest crisisheffing heffen over aandelen die door een andere concern-maatschappij aan haar werknemers zijn toegekend als managementbeloning”
Swiss Federal Council decides to implement the minimum tax rate for certain companies (Pillar Two) by means of a constitutional amendment
CJEU – Conclusion of AG delivered in Case C-141/20, Norddeutsche Gesellschaft für Diakonie (VAT groups – Designation of a member of a VAT group as the taxable person – Economic activities carried out independently)
CJEU judgment in Case C-156/20, Zipvit (VAT – No right to deduct input tax – Supply of postal services mistakenly exempted – Invoices issued did not refer to VAT)
The United Kingdom opened a consultation on the implementation of Pillar Two
De invoering van de Two Pillar oplossing – De verschillen tussen de budgettaire bijlage coalitieakkoord 2021-2025 en het Introductiedossier bewindspersonen ministerie van Financiën
Het Nederlandse Ministerie van Financiën heeft het introductiedossier voor de nieuwe bewindspersonen gepubliceerd
EU Ministers of Finance to hold a Policy Debate on the Commission’s proposal for a Directive ensuring a minimum effective tax rate for the global activities of large enterprises
State Aid – European Commission approves EUR 125,000 Lithuanian tax deferral scheme to support businesses affected by the coronavirus pandemic