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As we reported earlier combating VAT fraud was one of the subjects that was on the Agenda of the meeting of the EU Economic and Financial Affairs Council (ECOFIN) that took place on January 15, 2016. In his remarks made at the ECOFIN press conference, Commissioner Dombrovskis noted that the European Commission intends to present an Action Plan against VAT fraud in March 2016.
Read more: European Commission intends to present an Action plan against VAT fraud in March 2016
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On January 14, 2016 HM Revenue & Customs (HMRC) issued Revenue and Customs Brief 3 (2016): review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments. Via the Brief the HMRC informs the public of its decision to launch a consultation on VAT grouping provisions and to highlight the planned approach.
Read more: VAT Grouping - UK Government decides to launch a consultation on VAT grouping provisions
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On January 13, 2016 MEP Fabio di Masi (Germany/Die Linke) on its website announced that he has filed a law suit against the European Commission at the Court of the European Union for violating EU law when not disclosing documents to the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE).
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On January 14, 2016 on the website of the Court of Justice of the European Union the Opinion of Advocate General M. Campos Sánchez-Bordona in the joined cases C-226/14 Eurogate Distribution GmbH and C-228/14 DHL Hub Leipzig GmbH was published (ECLI:EU:C:2016:1). Unfortunately the opinion is not available in the English language. The opinion is however available in several other languages like a.o. German, French, Italian and Spanish.
One of the juridical questions of the case regards the question whether it is inconsistent with the provisions of Directive 77/388/EEC to levy import turnover tax for goods which have been reexported as non-Community goods for which, however, a customs debt is incurred due to a breach of obligation under Article 204 of the Customs Code — in this case: delay in the fulfilment of the obligation to record the removal of the goods from a customs warehouse in the appropriate stock records, at the latest at the time of their removal?
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Those who regularly check our Calendars probably already know that the next meeting of the Economic and Financial Affairs Council is taking place on January 15, 2016. There are a wide variety of subjects on the agenda. One of the subjects is: Combating VAT fraud.
Read more: Combating VAT Fraud is on the Agenda of the EU ECOFIN meeting of January 15, 2016
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