- Details
On May 1, 2019 the the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force with respect to Ireland and the Principality of Monaco.
Read more: The MLI entered into force with respect to Ireland and Monaco
- Details
On May 2, 2019 the Court of Justice of the European Union (CJEU) judged in Case C‑225/18, Grupa Lotos S.A. versus Minister Finansów (ECLI:EU:C:2019:349).
This request for a preliminary ruling concerns the interpretation of Article 168(a) and Article 176 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’).
The request has been made in proceedings between Grupa Lotos S.A., established in Poland, parent company of a group of companies active, inter alia, in the fuel and lubricants sector, and Minister Finansów (Minister for Finance, Poland), concerning a tax ruling by which the Minister for Finance refused Grupa Lotos the right to deduct value added tax (VAT) paid by it on the purchase of overnight accommodation and catering services which that company resells and, therefore, re-invoices to other VAT taxable persons.
- Details
On May 2, 2019 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Bot in the Case C-42/18, Finanzamt Trier versus Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH (ECLI:EU:C:2019:360) was published.
The present reference for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany), arising from the refusal of the Finanzamt Trier (Tax Office, Trier, Germany) to grant Cardpoint GmbH a tax exemption for a supply of services to a bank in connection with the operation of ATMs, asks the Court to rule on the interpretation of Article 13B(d)(3) of Sixth Directive 77/388/EEC.
Under that provision, transactions concerning, inter alia, payments and transfers are exempt from VAT.
While the Court has already had occasion to interpret that provision, it is asked to do so here in a specific context. It must determine whether services relating to the operation of ATMs supplied to the banks that operate those ATMs may be exempt from VAT as transactions concerning payments. In a context in which banks are increasingly outsourcing the operation of ATMs, the interpretation provided by the Court is likely to have significant repercussions for the providers of such services.
In this Opinion, the Advocate General shall set out the reasons why he considers that, in circumstances in which a bank outsources activities to a third-party undertaking, the activities relating to the operation of ATMs carried out by the third-party undertaking, consisting in operating and maintaining the ATMs, replenishing them, installing computer hardware and software in them to enable them to read bank card data, sending a withdrawal authorisation request to the bank that issued the bank card used and registering withdrawal transactions, are not covered by the exemption laid down in Article 13B(d)(3) of the Sixth Directive.
- Details
On May 2, 2019 the Court of Justice of the European Union (CJEU) judged in Case C‑598/17, A-Fonds versus Inspecteur van de Belastingdienst (ECLI:EU:C:2019:352).
This request for a preliminary ruling concerns the interpretation of Articles 107 and 108 TFEU.
The request has been made in proceedings between A-Fonds and the Inspecteur van de Belastingdienst (Inspector of the Netherlands tax administration) (‘the tax administration’) concerning the refund of dividend tax withheld by the Netherlands tax administration.
Page 2 of 2
