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On March 29, 2019 the OECD announced that on that same date the Kingdom of the Netherlands has deposited its instrument of acceptance and Georgia has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
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On March 19, 2019 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Bobek in the Case C-71/18, Skatteministeriet versus KPC Herning (ECLI:EU:C:2019:226) was published.
Does the transfer of land on which there is an existing building, where the parties clearly intend at the moment of transfer that the purchaser or a subsequent purchaser of the land will demolish that building in order to construct a new building, constitute a transaction which is exempt from value added tax (VAT), in conformity with Articles 12 and 135(1)(j) and (k) of the VAT Directive?
That is, in a nutshell, the question referred to this Court by the Vestre Landsret (High Court of Western Denmark, Denmark). The broader issue of principle raised by this case is the role of parties’ intent in classifying a transaction for the purposes of the VAT Directive.
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On March 13, 2019 the Court of Justice of the European Union (CJEU) judged in Case C-449/17, A & G Fahrschul-Akademie GmbH versus Finanzamt Wolfenbüttel (ECLI:EU:C:2019:202).
This request for a preliminary ruling concerns the interpretation of Article 132(1)(i) and (j) 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 proceedings between A & G Fahrschul-Akademie GmbH (‘A & G’) and Finanzamt Wolfenbüttel (tax office, Wolfenbüttel, Germany; ‘the tax office’) concerning the refusal by the tax office to exempt from value added tax (VAT) services relating to motor vehicle driving tuition provided by A & G for the purpose of acquiring driving licences for vehicles in categories B and C1 referred to in Article 4(4) of Directive 2006/126/EC of the European Parliament and of the Council of 20 December 2006 on driving licences (OJ 2006 L 403, p. 18).
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On March 13, 2019 the Court of Justice of the European Union (CJEU) judged in Case C-647/17, Skatteverket versus Srf konsulterna AB (ECLI:EU:C:2019:195).
This request for a preliminary ruling concerns the interpretation of Article 53 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 2008/8/EC of 12 February 2008 (OJ 2008 L 44, p. 11) (‘the VAT Directive’).
The request has been made in proceedings between the Skatteverket (local Swedish tax authorities) and Srf konsulterna AB (‘Srf’) concerning a tax ruling by the Skatterättsnämnden (Revenue Law Commission, Sweden) relating to the collection, in Sweden, of value added tax (VAT) on the provision of accounting and management courses lasting five days in another Member State from taxable persons who have established their business or have a fixed establishment in Sweden.
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During its meeting of March 12, 2019 the Economic and Financial Affairs (ECOFIN) Council came to a political agreement regarding implementing rules on the VAT regime for e-commerce which was adopted in December 2017. The aim of these proposals ("VAT e-commerce package") is to lay down detailed rules needed to ensure the functioning of the new VAT rules for e-commerce following the amendments introduced by Council Directive (EU) 2017/2455 ("the VAT e-commerce Directive"), which will come into force in January 2021.
