- Details
On October 29, 2018 the OECD issued a press release announcing that on that same date Ecuador signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. By doing so, Ecuador became the 126th signatory to the convention.
- Details
On October 26, 2018 the OECD announced that Grenada joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 123.
Read more: Grenada has joined the Inclusive Framework on BEPS
- Details
On October 25, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-528/17, Milan Božičevič Ježovnik versus Republika Slovenija (ECLI:EU:C:2018:868).
This reference for a preliminary ruling concerns the interpretation of Article 143 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 2009/69/EC of 25 June 2009 (OJ 2009 L 175, p. 12) (‘the VAT Directive’), read in conjunction with Article 138 of the VAT Directive.
The request has been made in proceedings between Mr Milan Božičevič Ježovnik and the Republika Slovenija (Republic of Slovenia) concerning a post-clearance tax assessment relating to the value added tax (VAT) status of imports of bananas from third countries.
- Details
On October 24, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-602/17, Benoît Sauvage, Kristel Lejeune versus État belge (ECLI:EU:C:2018:856).
This request for a preliminary ruling concerns the interpretation of Article 45 TFEU.
The request has been made in proceedings between Mr Benoît Sauvage and Ms Kristel Lejeune, on the one hand, and the Belgian tax authorities, on the other, regarding those authorities’ decision to tax the portion of Mr Sauvage’s remuneration from Luxembourg relating to his employment and corresponding to the days on which he actually carried out his activity as an employed person outside Luxembourgish territory.
Read more: CJEU judges in Case C-602/17, Sauvage and Lejeune (Freedom of movement for persons)
- Details
On October 22, 2018 the OECD announced that Antigua and Barbuda, Dominica and Saint Vincent and the Grenadines joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 122.
Page 1 of 2
