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On May 12, 2016 the Court of Justice of the European Union (CJEU) judged in Case C‑520/14 Gemeente Borsele versus Staatssecretaris van Financiën and Staatssecretaris van Financiën versus Gemeente Borsele (ECLI:EU:C:2016:334).
The request for a preliminary ruling relates to the interpretation of Articles 2(1)(c) and 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, ‘the VAT Directive’).
(1) Should Article 2(1)(c) and Article 9(1) of the VAT Directive be interpreted as meaning that, with regard to the transport of school pupils, on the basis of an arrangement as described in the present judgment, a municipality should to this extent be regarded as a taxable person within the meaning of that directive?
(2) For the purpose of answering that question, should the arrangement as a whole be considered, or should this assessment be made for each transport operation separately?
(3) If the latter is the case, should a distinction be made according to whether pupils are transported over a distance of between 6 and 20 kilometres or over a distance exceeding 20 kilometres?
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On May 11, 2016 the Dutch Ministry of Finance published a.o. a presidency summary of the informal Ecofin meeting of Ministers and Central Bank Governors Amsterdam, 22 & 23 April 2016 (in the Dutch and the English languages) and a document titled: “Informal ECOFIN - Line to take NL Presidency” on its website.
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In this edition: New Zealand – IR461 - A guide to foreign investment funds and the fair dividend rate; Liechtenstein – Steuerkooperation: Regierung legt dem Landtag das multilaterale Amtshilfeübereinkommen und das MCAA zur Genehmigung vor; Liechtenstein – Regierung beantragt Erhöhung der Mindestertragssteuer für juristische Personen; The Netherlands – Kamerbrief betreffende Antwoorden op Kamervragen over het bericht dat grote Nederlandse bedrijven miljarden op zak houden; United States – Treasury Announces Key Regulations and Legislation to Counter Money Laundering and Corruption, Combat Tax Evasion; Spain – España y Suiza se comprometen a mejorar el intercambio de información tributaria
Read more: International Tax Plaza’s Quick News from May 10, 2016
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On May 10, 2016 the Japanese Ministry of Finance issued a press release announcing that the Government of Japan and the Government of the Kingdom of Belgium have agreed in principle on a new Convention that replaces the existing Convention between Japan and the Kingdom of Belgium for the Avoidance of Double Taxation with respect to Taxes on Income which entered into force in 1970 and which was partially amended in 1990 and 2013.
Read more: Belgium and Japan reach an agreement in principle on a new DTA
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On May 9, 2016 the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes announced that Panama, Bahrain, Lebanon, Nauru and Vanuatu have committed to automatically share financial account information with other countries.
Read more: OECD: Panama, Bahrain, Lebanon, Nauru and Vanuatu have committed to AEOI for Tax Purposes
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