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On October 12, 2017 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Saugmandsgaard Øe in the Case C-396/16, T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) versus Republic of Slovenia (ECLI:EU:C:2017:763) was published.
The Vrhovno sodišče (Supreme Court, Slovenia) has referred to the Court of Justice several questions for a preliminary ruling concerning the interpretation of Articles 184 to 186 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the VAT Directive’).
The reference was made in the course of proceedings between T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) (‘T‑2’) and the Republic of Slovenia, represented by the Ministrstvo za finance (Ministry of Finance, Slovenia) concerning the adjustment of deductions of the VAT on purchases of goods and services in respect of which T‑2 has benefitted from an arrangement with creditors.
In accordance with the definitive approval of the arrangement with creditors, the amount which T‑2 owed its suppliers under the transactions subject to VAT was reduced by 56%. The Ministry of Finance concluded that T‑2 must adjust its deductions of VAT in proportion to the reduction from which it had benefitted, that is to say, reduce by 56% the VAT which it had initially deducted in respect of the relevant invoices. T‑2 has challenged that interpretation.
It is in that context that the referring court has submitted to the Court of Justice three questions for a preliminary ruling, in order to determine whether, having regard to the transposition into national law of Articles 184 and 185 of the VAT Directive, the tax authorities are entitled to demand a reduction in the VAT deductions made by an insolvent taxable person that has benefitted from a reduction of its liabilities to its creditors in proceedings for an arrangement with creditors.
In substance, the Advocate General shall propose that the Court answer that the tax authorities are, in a dispute such as that in the main proceedings, entitled to demand a reduction in the VAT deductions made by an insolvent taxable person whose debts have been made the subject of a judgment on an arrangement with creditors, if and to the extent that that judgment entails a reduction in the taxable amount for VAT purposes.
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On October 12, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-404/16, Lombard Ingatlan Lízing Zrt. versus Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (ECLI:EU:C:2017:759).
The request for a preliminary ruling concerns the interpretation of Article 90(1) and (2) 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’).
The request has been made in proceedings between Lombard Ingatlan Lízing Zrt. (‘Lombard’) and Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Appeals Directorate of the National Taxation and Customs Authority, Hungary) (‘Appeals Directorate’) concerning the latter’s refusal to allow the correction of invoices which Lombard had made with a view to obtaining a reduction of the taxable amount for value added tax (VAT) following the termination of several financial leasing agreements owing to breaches of contract by the lessees.
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On October 12, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-262/16, Shields & Sons Partnership versus Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2017:756).
This request for a preliminary ruling concerns the interpretation of Article 296(2) 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’).
The request has been made in proceedings between Shields & Sons Partnership and the Commissioners for Her Majesty’s Revenue and Customs (United Kingdom) (‘the Commissioners’) concerning the cancellation by the Commissioners of the certificate to use the common flat-rate scheme for farmers (‘the flat-rate scheme’) that had been issued to that partnership.
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On October 12, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-661/15, X BV versus Staatssecretaris van Financiën (ECLI:EU:C:2017:753).
This request for a preliminary ruling concerns, first, the interpretation of Article 29(1) and (3) and Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1; ‘the Customs Code’) and of Article 145(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 444/2002 of 11 March 2002 (OJ 2002 L 68, p. 11; ‘the implementing regulation’) and, secondly, the validity of Article 145(3) of the implementing regulation.
The request has been made in proceedings between X BV and the Staatssecretaris van Financiën (State Secretary for Finance, Netherlands) in respect of the latter’s rejection of its claims for reimbursement of customs duties on vehicles.
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On October 11, 2017 the Japanese Ministry of Finance issued a press release announcing that on that same date the Government of Japan and the Government of the Kingdom of Denmark signed the Convention between Japan and the Kingdom of Denmark for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (Hereafter: the new DTA).
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