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On October 20, 2017 the Polish Ministry of Finance issued a press release announcing that it opened a public consultation on the introduction of mandatory disclosure rules regarding taxes. The public consultation will run until November 15, 2017.
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On October 20, 2017 the OECD announced that Oman joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 103.
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On October 19, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-101/16, SC Paper Consult SRL versus Direcția Regională a Finanțelor Publice Cluj-Napoca and versus Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (ECLI:EU:C:2017:775).
The present request for a preliminary ruling concerns the interpretation 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 2010/45/EU of 13 July 2010 (OJ 2010 L 189, p. 1) (‘the VAT Directive’).
The request has been made in the context of a dispute between, on the one hand, SC Paper Consult SRL (‘Paper Consult’) and, on the other hand, the Direcția Regională a Finanțelor Publice Cluj-Napoca (Regional Directorate-General of Public Finances, Cluj-Napoca, Romania) and the Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Regional Public Finance Administration of Bistrița-Năsăud, Romania), concerning a challenge brought by Paper Consult against an administrative decision which denied it the right to deduct value added tax (VAT) which it had paid on the supplies of services purchased from SC Rom Packaging SRL (‘Rom Packaging’), on the ground that the latter had been declared an ‘inactive’ taxpayer at the date on which the contract was entered into.
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On October 19, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-303/16, Solar Electric Martinique versus Ministre des Finances et des Comptes publics (ECLI:EU:C:2017:773).
The request for a preliminary ruling concerns the interpretation of Article 5(5) and Article 6(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended by Council Directive 95/7/EC of 10 April 1995 (OJ 1995 L 102, p. 18) (‘the Sixth Directive’), and of Article 14(3) and Article 24(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’), which replaced the Sixth Directive with effect from 1 January 2007.
The request has been made in the context of proceedings between Solar Electric Martinique and the ministre des Finances et des Comptes publics (Minister of Finance and Public Accounts, France) in respect of the additional value added tax (VAT) assessments to which that company was subject for the period from 1 January 2005 to 31 December 2007.
Read more: CJEU judges in Case C-303/16, Solar Electric Martinique (Jurisdiction of the CJEU)
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On October 19, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-573/16, Air Berlin plc versus Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2017:772).
The request for a preliminary ruling concerns the interpretation of Articles 10 and 11 of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412), Articles 4 and 5 of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11) and Articles 12, 43, 48, 49 or 56 of the EC Treaty (now Articles 18, 49, 54, 56 and 63 TFEU).
The request has been made in proceedings between Air Berlin plc and the Commissioners for Her Majesty’s Revenue and Customs (‘HMRC’) concerning the levying of a tax, pursuant to section 70 of the Finance Act 1986 (‘the FA 1986’), on certain transfers of shares that took place in 2006 and 2009.
Read more: CJEU judges in Case C-573/16, Air Berlin (Indirect taxes on the raising of capital)
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