On July 1, 2022 the European Commission announced that it adopted a Decision enabling Member States to temporarily waive customs duties and VAT on the importation from third countries of food, blankets, tents, electric generators and other life-saving equipment destined for Ukrainians affected by the war.

On June 30, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-146/21, Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice versus VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii 1 (ECLI:EU:C:2022:512) was published.

On June 30, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-56/21, UAB ‘ARVI’ ir ko versus Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (ECLI:EU:C:2022:509) was published.

Op 28 juni 2022 heeft staatssecretaris van Rij een brief inzake de Monitoring van de effecten van de aanpak van belastingontwijking en een factsheet met dat de maatregelen beschrijft die het kabinet vanaf 2019 heeft genomen en nog tot 2024 gaat nemen om belastingontwijking aan te pakken.

On June 28, 2022 the European Commission published the Annual Report on Taxation 2022: Tax Policies in the European Union. The report was prepared/authored by the Directorate-General for Taxation and Customs Union (European Commission). As a disclaimer the report states that the document should not be considered as representative of the European Commission’s official position.

On June 27, 2022 the European Commission opened a consultation to receive feedback to evaluate the application of the administrative cooperation framework in the field of value added tax. The consultation period runs from June 27, 2022 until July 25, 2022 (midnight Brussels time).

On June 27, 2022 the Irish Ministry of Finance published Ireland's Tax Treaty Policy Statement. This policy statement outlines the broad parameters of Ireland's tax treaty policy based on two central themes:

- Considerations for Ireland's economy and trade;

- Particular emphasis on tax treaties with developing countries.

On June 27, 2022 the Japanese Ministry of Finance published PRI (Policy Research Institute) Discussion Paper Series (No.22A-02) titled: “Tax Avoidance or Compliance Costs Avoidance? Evidence from VAT Reforms in Japan” on its website. The discussion paper was drafted by Takafumi Kawakubo (London School of Economics), Takafumi Suzuki (Aichi Shukutoku University) and Kohei Asao (Japanese Ministry of Finance). The discussion paper disentangles the motivations behind how enterprises respond to size-dependent tax regulations by exploiting the VAT reforms in Japan.

Op 24 juni 2022 is op de website van De Rechtspraak de uitspraak van het Gerechtshof Amsterdam in zaaknummer: 19/00633, ECLI:NL:GHAMS:2022:1007, [X] N.V. versus de inspecteur van de Belastingdienst, gepubliceerd. In de onderliggende zaak gaat het om de vraag of belanghebbende haar Duitse verliezen in mindering brengen op de in Nederland belastbare winst?

On June 23, 2022 the Swiss Federal Council issued a press release announcing that in order to implement the OECD/G20 Two Pillar solution it is proposing a supplementary tax.

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