INTERNATIONAL TAX PLAZA - News archive 2016

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INTERESTING ARTICLES

The Dutch Government opened a public consultation on its plans to combat remarkable tax structures
Judgment of the CJEU in Case C-414/21, VP Capital (Freedom of establishment – Transfer of residency – Recovery of write-downs recorded prior to the transfer)
The CJEU sets aside the judgment delivered by the General Court in the case Luxembourg and Fiat Chrysler Finance Europe v Commission
Belangrijke actualisering van het Besluit Hybridemismatches gepubliceerd in de Staatscourant
Judgment of the CJEU in Case C-295/21, Allianz Benelux (The Parent-Subsidiary Directive – Belgian national legislation limiting the transfer of definitively taxed income surpluses to an absorbing company)
The European Commission opened a consultation on Business in Europe: Framework for Income Taxation (BEFIT)
Judgment of the CJEU in Case C-1/21: “In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts”
Judgment of the CJEU in Case C-397/21, HUMDA (VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid)
Judgment of the CJEU in Case C-431/21, Finanzamt Bremen (Obligation to keep documents concerning cross-border business relations between related companies)
Judgment of the CJEU in the joined Cases C-433/21 and C-434/21, Contship Italia (Freedom of establishment – Measures to prevent tax avoidance by shell companies)
Judgment of the CJEU in Case C-235/21, Raiffeisen Leasing (VAT – Interpretation of Article 203 of Council Directive 2006/112/EC – Sale-and-lease back agreement – Possibility of treating a written contractual agreement as an invoice)
The Australian Government invites the public to comment on aspects of the two-pillar global agreement on corporate taxation
The Council of the EU reaches a political agreement on an amended proposal for a Council Regulation that will also implement a temporary solidarity contribution
The German Finanzgericht Münster referred a question regarding the right to claim reimbursement overpaid VAT for a preliminary ruling to the CJEU