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On June 14, 2016 on the website of the Court of Justice of the European Union the opinion of Advocate General Wahl in Case C‑432/15 Odvolací finanční ředitelství versus Pavlína Baštová (ECLI:EU:C:2016:438) was published.
The proceedings raise a number of issues on the applicability of the rules on value added tax (‘VAT’) to economic activities which consist of, or are related to, sports activities such as horseracing, or which involve the use of sporting facilities.
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Already on April 28, 2016 that the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2) organized a workshop on TAXE 2 studies to be given by 4 external experts, which were also the authors of the reports. On June 13, 2016 TAXE 2 published a document titled: “International Taxation and Tax Rulings: Policy Issues at Challenging Times - COMPILATION OF NOTES”. The Document is a compilation of the studies/in-depth analyses prepared by respectively: John Vella, Elly van de Velde and Raymond Luja (3 of the experts who were giving the April 28, 2016 Workshop to TAXE 2). Not included in this compilation is the Study “The Financial Sector and Tax Planning” of Karel Volckaert, which was already published at an earlier stage.
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In this edition: Australia – GST on intangibles commencing July 2017; Australia – New Australian law applying GST to imported digital products and services; Tax Notes UK – Finance Bill 2016 – Entrepreneurs’ Relief and Joint Ventures; Netherlands – Overdrachtsbelasting. Samenloop met omzetbelasting bij bouwterreinen enkel op basis van de btw-richtlijn (Besluit van de staatssecretaris nr. BLKB2016/508M)
Read more: International Tax Plaza’s Quick News from June 12, 2016
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On June 10, 2016 the Swiss Federal Council adopted a dispatch on amending the Tax Administrative Assistance Act for the attention of Parliament. The amendment arranges that the Swiss practices with respect to stolen (tax) data are to be eased.
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On June 29, 2015 the Kingdom of the Netherlands, in respect of Aruba, and the Czech Republic concluded an Agreement between for the exchange of information on tax matters (Hereafter: TIEA). On June 9, 2015 the Dutch Government published an announcement in the Tractatenblad according to which the TIEA will enter into force on August 1, 2016.
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