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On February 14, 2019 the Court of Justice of the European Union (CJEU) judged in Case C-562/17 Nestrade SA versus Agencia Estatal de la Administración Tributaria (AEAT), Tribunal Económico-Administrativo Central (ECLI:EU:C:2019:115).
This reference for a preliminary ruling concerns the interpretation of provisions of the Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ 1986, L 326, p. 40) (‘the Thirteenth Directive’).
The request has been made in proceedings between Nestrade SA, a commercial company established in Switzerland, and the Agencia Estatal de la Administración Tributaria (AEAT) (State Tax Administration Agency, Spain) and the Tribunal Económico-Administrativo Central (Central Tax Tribunal, Spain) concerning the partial refusal to refund value added tax (VAT) owing to a final decision prior to that refusal.
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On February 14, 2019 the Court of Justice of the European Union (CJEU) judged in Case C-531/17 Vetsch Int. Transporte GmbH intervener: Zollamt Feldkirch Wolfurt (ECLI:EU:C:2019:114).
This request for a preliminary ruling concerns the interpretation of Article 143(d) 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’) and Article 143(1)(d) of that directive, as amended by Council Directive 2009/69/EC of 25 June 2009 (OJ 2009 L 175, p. 12) (‘the amended VAT Directive’).
The request has been made in proceedings between Vetsch Int. Transporte GmbH (‘Vetsch’) and the Zollamt Feldkirch Wolfurt (Customs Office, Feldkirch Wolfurt, Austria; ‘the Customs Office’) concerning the exemption from value added tax (VAT) of imports of goods from Switzerland into Austria for onward transfer to Bulgaria.
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On February 12, 2019 the OECD announced that on the same date Guernsey deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Read more: Guernsey deposits its instrument of ratification for the MLI
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On February 12, 2019 the OECD issued a press release announcing that on that same date Mauritania signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. By doing so, Mauritania became the 127th signatory to the convention.
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On January 11, 2019 the OECD announced that Armenia joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 128.
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