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On October 4, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-273/16, Agenzia delle Entrate versus Federal Express Europe Inc. (ECLI:EU:C:2017:733).
This request for a preliminary ruling concerns the interpretation of Article 86(1)(b) and Article 144 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 the Agenzia delle Entrate (Italian Revenue Authority) and Federal Express Europe Inc. (‘FedEx’), an Italian subsidiary of the FedEx Corporation group, concerning the levying of value added tax (VAT) on transport costs connected to the importation of goods exempt from VAT.
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On October 4, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-164/16, Commissioners for Her Majesty’s Revenue & Customs versus Mercedes-Benz Financial Services UK Ltd (ECLI:EU:C:2017:734).
This request for a preliminary ruling concerns the interpretation of Article 14(2)(b) 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 Mercedes-Benz Financial Services UK Ltd and the Commissioners for Her Majesty’s Revenue & Customs (‘HMRC’) concerning the classification of the handing over of vehicles pursuant to a standard agreement, with regard to transactions subject to valued added tax (VAT).
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On September 29, 2017 the Government of the Isle of man issued a press release announcing that the Agreement between the Government of the Isle of Man and the Government of the Republic of turkey for the Exchange of Information relating to Tax Matters, as signed on September 21, 2012 (Hereafter: the TIEA) will enter into force on October 7, 2017.
Read more: The TIEA between Turkey and the Isle of Man to enter into force
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Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on October 1, 2017 with respect to Guatemala.
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On September 28, 2017 the Norwegian Ministry of finance issued a press release announcing that China and Norway agreed to renegotiate the tax treaty between the two countries.
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