- Details
On June 2, 2016 the Court of Justice of the European Union (CJEU) judged in Case C‑81/15 Kapnoviomichania Karelia AE versus Ypourgos Oikonomikon (ECLI:EU:C:2016:398).
This request for a preliminary ruling concerns the interpretation of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, as amended by Council Directive 92/108/EEC of 14 December 1992 (‘Directive 92/12’).
The request has been made in proceedings between Kapnoviomichania Karelia AE (‘Karelia’) and the Ypourgos Oikonomikon (Ministry of Finance, Greece), concerning an attribution measure declaring Karelia to be jointly and severally liable for amounts of tax and excise duties by reason of a smuggling operation.
- Details
On June 3, 2016 the European Commission released a Directorate-General for Competition (DG Competition) Working Paper on State Aid and Tax Rulings. This DG Competition working paper aims to provide a short summary of the DG Competition’s preliminary orientations for the inquiry into tax rulings. According to the working paper the inquiry has provided DG Competition with a first overview of the tax ruling practice of the Member States and of tax planning strategies utilized by integrated corporate groups.
Read more: European Commission releases DG Competition Working Paper on State Aid and Tax Rulings
- Details
On June 1, 2016 on the website of the German Ministry of Finance a law proposal for implementing the changes made to the EU Directive on administrative cooperation in the field of taxation (Council Directive 2011/16/EU) and for implementing other BEPS measures as proposed by the OECD into German law was published.
- Details
On June 2, 2016 the Court of Justice of the European Union (CJEU) judged in Case C‑252/14 Pensioenfonds Metaal en Techniek versus Skatteverket (ECLI:EU:C:2016:402).
Does Article 63 TFEU constitute an obstacle to national legislation under which dividends from a resident company are taxed at source if the shareholder is resident in another Member State, while such dividends — if paid to a resident shareholder — are subject to a tax calculated as a definitive lump sum and on a fictive yield, which, over time, is intended to correspond to the normal taxation of all yields on capital?
- Details
On June 2, 2016 on the website of the Court of Justice of the European Union the opinion of Advocate Wahl in Case C‑412/15 TMD Gesellschaft für transfusionsmedizinische Dienste mbH versus Finanzamt Kassel II - Hofgeismar was published (ECLI:EU:C:2016:395).
The present proceedings raise, in essence, the following question: is the supply of blood plasma for the purpose of manufacturing medicinal products a transaction exempt from VAT?
To deal with this issue, the Court will, first, have to define ‘blood’ within the meaning of Article 132(1)(d) of the VAT Directive and, second, examine whether a distinction should be made, under that provision, between plasma intended for therapeutic purposes and that intended for the manufacturing of medicinal products.
Page 8 of 8
