INTERNATIONAL TAX PLAZA - News archive 2016

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INTERESTING ARTICLES

The Dutch Supreme Court rules on the interpretation of the remittance provision as included in the Dutch-Maltese tax treaty
The European Commission temporarily waives customs duties and VAT on the import of life-saving goods for Ukrainians
Judgement of the CJEU in Case C-146/21, DGRFP Bucureşti (VAT – Reverse charge mechanism – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism)
Judgement of the CJEU in Case C-56/21, ARVI ir ko (Possibility to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes)
De staatssecretaris heeft een brief inzake de monitoring van de effecten van de aanpak van belastingontwijking en een factsheet maatregelen tegen belastingontwijking en belastingontduiking aan de Tweede Kamer gezonden
The European Commission publishes the Annual Report on Taxation 2022: Tax Policies in the European Union
The European Commission is looking for feedback to evaluate the application of the administrative cooperation framework in the field of VAT
The Irish Ministry of Finance publishes Ireland's Tax Treaty Policy Statement
The Japanese Ministry of Finance publishes a PRI discussion paper titled: “Tax Avoidance or Compliance Costs Avoidance? Evidence from VAT Reforms in Japan”
Het Gerechtshof Amsterdam behandelt een paar aspecten van de mogelijkheid om buitenlandse verliezen in mindering te kunnen brengen op de in Nederland belastbare winst
The Swiss Federal Council arranges for the implementation of the OECD minimum tax rate in Switzerland
Rechtbank Noord-Holland: “De beperking van de verliescompensatie zoals neergelegd in artikel 20a van de Wet vennootschapsbelasting 1969 is niet van toepassing op latente verliezen”
Earn-outs en de werking van de houdsterverliesregeling na een fusie; A-G Wattel laat zijn licht schijnen over deze 2 onderwerpen
Proposal for an EU Pillar 2 Directive: The saga seems to continue

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