News archive January 2019

List of articles in category News archive January 2019
Title
CJEU judges in Case C-562/17, Nestrade (VAT – VAT refund sought by an undertaking not established in the EU)
CJEU judges in Case C-531/17, Vetsch Int. Transporte (VAT – Intra-community transfer – Acquirer committing tax evasion with a subsequent taxable transaction)
Guernsey deposits its instrument of ratification for the MLI
Mauritania signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Armenia joined the Inclusive Framework on BEPS
Ireland deposits its instrument of ratification for the MLI
CJEU judges in Case C-165/17 Morgan Stanley & Co International (VAT – Deduction of input tax – Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services))
Panama has signed the MCAA on the Exchange of Country-by-Country Reports
Papua New Guinea signs the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
The opinion of the AG in Case C-133/18, Sea Chefs Cruise Services (VAT – Interpretation of Article 20(2) of Council Directive 2008/9/EC of 12 February 2008)

Page 1 of 2

INTERESTING ARTICLES

The Netherlands, Belgium, France, Italy and Spain plea for the introduction of an EU-wide harmonized ceiling of 5,000 Euro for cash payments and the full abolition of the 500 Euro note
The Dutch Advocate-General: “Under the Dutch-French DTA costs incurred with respect to the issuing of shares and the issuing of convertible bonds by a head office are to be attributed to a PE”
The ECJ refers the case(s) on whether the Belgian excess profit exemption constitutes illegal state aid back to the General Court
The District Court of The Hague judges on when an instrument is used to hedge a currency exchange result that is incurred with respect to a qualifying participation
Rechtbank Den Haag laat zich uit over de vraag wanneer een instrument strekt tot het afdekken van een valutarisico dat met een deelneming wordt gelopen
De staatssecretaris stuurt de Tweede Kamer de bevindingen van een onderzoek naar een meer gelijke behandeling van eigen vermogen en vreemd vermogen
Het EHvJ spreekt zich uit over de vraag of diensten van kermisexploitanten en diensten van een attractiepark aan verschillende btw-tarieven mogen worden onderworpen
CJEU judges in Case C‑449/20, Real Vida Seguros (Article 63 TFEU precludes a tax advantage reserved for dividends attached to shares listed on the national stock exchange)
The opinion of the AG in Case C‑9/20, Grundstücksgemeinschaft Kollaustraße 136 (Timing of the right to deduct input VAT - Letting and subletting immovable property - Cash accounting for VAT purposes)
When is a German resident Immobilien-Sondervermögen entitled to the benefits of the Dutch fiscal investment enterprise (fbi-) regime?
Some critical remarks regarding the EU Tax Observatory report: “Have European banks left tax havens? Evidence from country-by-country data”
Gerechtshof ’s-Hertogenbosch – Kwalificeert het in Duitsland gevestigde Immobilien-Sondervermögen in onderhavige casus als fiscale beleggingsinstelling?
Rechtbank Den Haag – Een online sportplatform heeft geen recht op het verlaagde btw-tarief
The Netherlands - The District Court of Gelderland seems to have opened a backdoor that gives taxpayers access to the settlement of pre-consolidation losses of a fiscal unity