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On November 15, 2017 the Court of Justice of the European Union (CJEU) judged in the joined Cases: Rochus Geissel, in his capacity as liquidator of RGEX GmbH i.L. versus Finanzamt Neuss (C‑374/16), and Finanzamt Bergisch Gladbach versus Igor Butin (C‑375/16), (ECLI:EU:C:2017:867).
These requests for a preliminary ruling concern the interpretation of Article 168(a), Article 178(a) and Article 226(5) 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 requests have been made in proceedings between, first, Rochus Geissel, in his capacity as liquidator of RGEX GmbH i.L., and the Finanzamt Neuss (Tax Office, Neuss, Germany) and, second, the Finanzamt Bergisch Gladbach (Tax Office, Bergisch Gladbach, Germany) and Igor Butin, concerning the refusal by those tax authorities to allow a deduction of input value added tax (VAT) on the basis of invoices containing the address where the issuer of those invoices may be reached by post, but where he does not carry out any economic activity.
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On November 14, 2017 the OECD announced that Qatar and Saint Kitts and Nevis joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 106.
Read more: Qatar and Saint Kitts and Nevis join the Inclusive Framework on BEPS
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On July 20, 2017 the Finanzgericht Köln (Germany) (the Fiscal Court of Cologne) lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU) in the Case C-440/17, GS versus Bundeszentralamt für Steuern. The questions referred for a preliminary ruling have been published in the Official Journal of the European Union of November 6, 2017.
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On November 10, 2017 the OECD issued a press release announcing that on that same date Qatar signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. By doing so, Qatar became the 115th signatory to the convention.
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On November 9, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-499/16, AZ versus Minister Finansów (ECLI:EU:C:2017:846).
This request for a preliminary ruling concerns the interpretation of Article 98 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’) in the light of the principle of fiscal neutrality.
The request has been made in proceedings between AZ and the Minister Finansów (Minister for Finance, Poland) concerning two tax rulings by the latter in respect of the rate of value added tax (VAT) applicable to supplies of goods by that company.
Read more: CJEU judges in Case C-499/16, AZ (VAT – Article 98 of Council Directive 2006/112/EC)
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