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On April 6, 2022 the European Commission published the key decisions of its April infringements package. The package contains one decision regarding taxes. The Commission decided to send a letter of formal notice to Germany requesting Germany to amend its legislation regarding taxation of dividends and interest paid to charitable organisations.
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On April 6, 2022 the opinion of the European Economic and Social Committee (EESC) regarding the Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU has become available on the website of the Council of the European Union.
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During its meeting of April 5, 2022 the Economic and Financial Affairs (ECOFIN) Council adopted a Council Directive that will give EU Member States more flexibility in setting their VAT rates. The adopted Directive amends the Directives 2006/112/EC and (EU) 2020/285 in such way that the scope of the reduced VAT rates (not lower than 5%) is extended and by introducing a super-reduced VAT rate for basic needs while still being able to deduct input VAT.
Read more: The ECOFIN Council adopted a Council Directive overhauling the VAT rates
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During its meeting of April 5, 2022 the Economic and Financial Affairs (ECOFIN) Council again did not come to unanimity on a proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union. According to French Minister of Finance Bruno Le Maire Poland was opposing the Directive.
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On April 4, 2022 the OECD opened a public consultation on the draft rules for scope under Amount A of Pillar One. With a closing date of April 18, 2022 the consultation period is relatively short.
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On April 1, 2022, the Dutch Ministry of Finance issued a press release announcing that as a result of the illegal aggression in Ukraine, services rendered by trust offices aimed at Russian money flows will be prohibited. There will, for example, be a ban on providing trust services to persons and companies that are established in, or that have an ultimate beneficial owner (UBO) that is a resident of, Russia or Belarus. This makes it more difficult for these parties to operate via the Netherlands. They can no longer be facilitated by trust offices in the Netherlands and must arrange the establishment, administration and management of the legal entity themselves.
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On April 1, 2022, the European Commission opened a public consultation regarding a new EU withholding tax system to avoid double taxation. The European Commission is looking for input from all stakeholders, such as relevant EU agencies and international organizations, civil society organizations and academia, national authorities (e.g. tax competent authorities, tax agencies, central and regional finance policy makers and enforcement bodies) and private sector representatives as associations/advisors, as well as the general public, including investors and financial intermediaries.
The consultation period runs from April 1, 2022 until June 24, 2022 (midnight Brussels time).
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On March 30, 2022, on the website of the Dutch courts (De Rechtspraak) a very interesting judgment of the Court of Appeal of Amsterdam in the joined Cases 20/00052 and 20/00053, ECLI:NL:GHAMS:2022:716, was published. The judgment already dates from January 4, 2022, but it was only published on the website of the Dutch courts on March 30, 2022.
The question that the court has to answer is whether in the underlying case VAT is due by the taxpayer over goods delivered.
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