On June 16, 2016 the Court of Justice of the European Union (CJEU) judged in Case C-186/15 Kreissparkasse Wiedenbrück versus Finanzamt Wiedenbrück (ECLI:EU:C:2016:452).

This request for a preliminary ruling concerns the interpretation of Article 173(2), Article 175(1) and Article 184 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 request has been made in proceedings between Kreissparkasse Wiedenbrück (‘the Kreissparkasse’) and Finanzamt Wiedenbrück (Wiedenbrück Tax Office, Germany) concerning the calculation of the right to deduct value added tax (‘VAT’) due or paid upon the acquisition of goods or services used to carry out both transactions in respect of which VAT is deductible and transactions in respect of which VAT is not deductible (‘mixed use goods and services’).

On June 16, 2016 the Court of Justice of the European Union (CJEU) judged in Case C-229/15 Minister Finansów versus Jan Mateusiak (ECLI:EU:C:2016:454).

This request for a preliminary ruling concerns the interpretation of Article 18(c) and Article 187 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended by Council Directive 2009/162/EU of 22 December 2009 (OJ 2010 L 10, p. 14; ‘the VAT Directive’).

 

The request has been made in proceedings between the Minister Finansów (Minister for Finance) and Mr Jan Mateusiak concerning the levying of value added tax (VAT) on immovable property owned by the latter upon the cessation of his economic activity.

On June 17, 2016 the last EU Economic and Financial Affairs Council’s (ECOFIN) meeting under the Dutch Presidency will take place. During this meeting the Council will be called upon to agree on a proposal for an Anti Tax Avoidance Directive (Proposal for a COUNCIL DIRECTIVE laying down rules against tax avoidance practices that directly affect the functioning of the internal market).

On June 16, 2016 the OECD issued a press release announcing that Paraguay joined the Global Forum on Transparency and Exchange of Information for Tax Purposes.

On June 15, 2016 the Swiss State Secretary for International Financial Matters, Jacques de Watteville, met his counterparts, the Indian Financial Services Secretary, Hasmukh Adhia, and the Indian Secretary of the Department of Economic Affairs, Shaktikanta Das in New Delhi. During their meeting they discussed bilateral and multilateral tax and financial issues and signed a Joint Statement.

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