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Zoals u wellicht reeds wist heeft Nederland recent een verdrag tot het vermijden van dubbele belasting met betrekking tot belastingen naar inkomen en het voorkomen van het ontduiken en ontwijken van belastingen gesloten met Cyprus. Het verdrag is ondertekend op 1 juni 2021.

Hoewel het verdrag is ondertekend is het nog niet in werking getreden. Daarvoor moeten eerst de ratificatieprocedures in beide landen zijn doorlopen.

De tekst van het verdrag is beschikbaar in de Griekse, Nederlandse en Engelse taal op de website van het Cypriotisch Ministerie van Financiën.

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In the Netherlands we currently have a scandal regarding a member of a large political party and 2 business associates seem to have earned millions on a facial mask deal with the Dutch Ministry of Health.

 

Facts

Like many countries during the year 2020 the Dutch government had a problem in obtaining the necessary facial masks. Many employees working in different areas of the health care industry therefore had to work unprotected. Many entrepreneurs offered to deliver facial masks to the Dutch Ministry of Health. However, the Dutch Government said that during a crisis it would not want to do business with cowboys. Therefore they seem to have turned down many of these offers.

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Op 4 juni mei 2021 is de website van de Rechtspraak een interessante conclusie gepubliceerd van Advocaat-Generaal Wattel van 11 mei 2021 in zaak nummer: 20/04195, Stichting [X] tegen de Staatssecretaris van Financiën (ECLI:NL:PHR:2021:475).

Belanghebbende (X) is een woningcorporatie. De belanghebbende is een woningcorporatie die sociale-huurwoningen exploiteert. In 2011 heeft zij in het kader van herontwikkelingsprojecten tot verduurzaming van haar woningvoorraad 90 van haar sociale-huurwoningen gesloopt en daarvoor in de plaats 66 nieuwe sociale-huurwoningen, 27 vrije-sector huurwoningen en 20 koopwoningen neergezet. In geschil is de vraag of de bedrijfswaarde van sloopwoningen behoort tot de kostprijs van de nieuwe woningen is zoals zou volgen uit  (het standpunt van de inspecteur) of dat zij ineens mag worden afgeboekt ex het Warenhuisarrest HR BNB 1993/240 om te lage afschrijving te corrigeren (het standpunt van belanghebbende)?

In zijn conclusie noemt de A-G het Warenhuisarrest (HR BNB 1993/240) moeilijk te plaatsen.

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On June 3, 2021 the Court of Justice of the European Union (CJEU) judged in the Case C‑931/19, Titanium Ltd versus Finanzamt Österreich (formerly Finanzamt Wien), (ECLI:EU:C:2021:446).

The request has been made in proceedings between Titanium Ltd, established in Jersey, and the Finanzamt Österreich, formerly Finanzamt Wien (Tax authority of Austria, formerly tax authority of the city of Vienna, Austria) (‘the tax authority’), concerning the levying of value added tax (VAT) on rental income relating to a property located in Austria for the tax years 2009 and 2010.

This request for a preliminary ruling concerns the interpretation of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) and Directive 2006/112, as amended by Council Directive 2008/8/EC of 12 February 2008 (OJ 2008 L 44, p. 11, ‘Directive 2006/112, as amended’).

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On June 3, 2021 the Court of Justice of the European Union (CJEU) judged in the Case C‑182/20, BE and DT versus Administraţia Judeţeană a Finanţelor Publice Suceava, Direcţia Generală Regională a Finanţelor Publice Iaşi, Accer Ipurl Suceava, acting as court-appointed liquidator of BE and EP, (ECLI:EU:C:2021:442).

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 ‘VAT Directive’), and in particular Articles 184 to 186 of that directive.

The request has been made in proceedings between BE, a company which has been declared insolvent, and DT, a partner and administrator of that company, on the one hand, and the Administraţia Judeţeană a Finanţelor Publice Suceava (District Directorate of Public Finances, Suceava, Romania), and the Direcţia Generală Regională a Finanţelor Publice Iaşi (Regional Directorate-General of Public Finances, Iași, Romania) (together, the ‘tax authorities’), as well as Accer Ipurl Suceava, acting as court-appointed liquidator of BE, and EP, on the other, concerning the tax authorities’ decision, adopted after BE was declared insolvent, to adjust certain value added tax (VAT) deductions made by BE before it was declared insolvent.

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On June 1, 2021 EU Tax Observatory released its first report, titled “COLLECTING THE TAX DEFICIT OF MULTINATIONAL COMPANIES: SIMULATIONS FOR THE EUROPEAN UNION”. The very interesting report makes an estimation of the amount of tax revenue that the EU could raise by imposing a minimum tax on the profits of multinational companies. The study considers several scenarios for the imposition of such a tax – ranging from an international tax agreement to unilateral measures – and a range of rates.

The study estimates how much tax revenue the European Union could collect by imposing a minimum tax on the profits of multinational companies. It computes the tax deficit of multinational firms, defined as the difference between what multinationals currently pay in taxes, and what they would pay if they were subject to a minimum tax rate in each country. The study then considers three ways for EU countries to collect this tax deficit.

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On June 1, 2021 the European Commission announced the launch of the European Tax Observatory. The European Tax Observatory a new ‘research laboratory’ to assist in the EU's fight against tax abuse. The Observatory was created under the initiative of the European Parliament.

Funded by the European Union, the purpose of the Tax Observatory is to support EU policy-making through cutting-edge research, analysis and data-sharing. The Observatory will be fully independent in conducting its research, objectively informing policymakers and suggesting initiatives that could help to better tackle tax evasion, tax avoidance and aggressive tax planning.

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