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On November 8, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-502/17, C&D Foods Acquisition ApS versus Skatteministeriet (ECLI:EU:C:2018:888).
This request for a preliminary ruling concerns the interpretation 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 request has been made in the context of proceedings between C&D Foods Acquisition ApS (‘C&D Foods’) and the Skatteministeriet (Ministry of Taxation, Denmark) concerning the latter’s refusal to grant to that company the deduction of input value added tax (VAT) relating to consultancy services which that company used in the context of a proposed sale, which was not completed, of shares in a sub-subsidiary to which C&D Foods provided management and IT services.
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During its meeting of November 6, 2018 the Economic and Financial Affairs Council (ECOFIN) held a policy debate on the European Commission’s proposal to establish a digital services tax. The discussion focused on two key issues in the Commission’s proposal:
· The scope of taxable services; and
· The question of the expiry of the directive (the so-called "sunset clause”).
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During its meeting of November 6, 2018 the Economic and Financial Affairs Council (ECOFIN) adopted a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals. The adopted directive allows alignment of VAT rules for electronic and physical publications. From now on, member states will be able to apply reduced, super-reduced or zero VAT rates also to electronic publications.
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During its meeting of November 6, 2018 the Economic and Financial Affairs (ECOFIN) Council again removed a jurisdiction from the EU list of non-cooperative jurisdictions for tax purposes. This time Namibia was removed from the list.
Read more: ECOFIN removes Namibia from its list of non-cooperative jurisdictions for tax purposes
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On November 2, 2018, the fifteenth Polish-German intergovernmental consultation took place in Warsaw, Poland. During the consultation the Polish Minister of Finance and the German Minister of Finance signed a joint declaration on combating harmful tax practices. Thanks to the declaration, Poland and Germany will tighten cooperation in this area.
Read more: Poland and Germany signed a joint declaration on tax cooperation
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