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On March 15, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-355/16, Christian Picart versus Ministre des Finances et des Comptes publics (ECLI:EU:C:2018:184).
This request for a preliminary ruling concerns the interpretation of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999 (OJ 2002 L 114, p. 6) (‘the AFMP’).
The request has been made in the context of a dispute between Mr Christian Picart and the Ministre des Finances et des Comptes publics (Minister for Finance and Public Accounts, France) concerning the decision of the French tax authorities, first, to re-assess the amount of unrealised capital gains relating to substantial shareholdings, in the capital of companies established in France, held by Mr Picart and which he had declared at the time of transferring his residence from his State of origin to Switzerland and, second, to make him liable for additional assessments to income tax and social security contributions, with penalties.
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The question on how to tax the digital economy is one of the hot topics of the moment. The OECD is giving the matter a lot of thoughts, as is the European Commission. On March 8, 2018 the Swiss State Secretariat for International Financial Matters (SIF) laid released a document in which it explained its position within the OECD on the matter.
Read more: Taxing the digital economy – Switzerland’s position on the matter
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During its meeting of March 13, 2018, the EU Economic and Financial Affairs (ECOFIN) Council reached a political agreement on a draft Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. The Directive will require intermediaries such as tax advisors, accountants and lawyers that design and/or promote tax planning schemes to report schemes that are considered potentially aggressive. The draft directive is aimed at preventing aggressive tax planning by enabling increased scrutiny of the activities of tax intermediaries.
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During its meeting of March 13, 2018 the Economic and Financial Affairs (ECOFIN) Council has once again adjusted the EU's list of non-cooperative jurisdictions in taxation matters. This time 3 jurisdictions were removed from the list, whereas 3 new jurisdictions were added to the list.
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On October 20, 2016 the OECD launched the global review of Mutual Agreement Procedures (MAP) programmes by releasing key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the Mutual Agreement Procedure peer review and monitoring process under Action 14 of the BEPS Action Plan. (For further information we refer to our article of October 20, 2016).
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