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Op 14 juni 2022 is op de website van De Rechtspraak de uitspraak van de Rechtbank Noord-Holland in zaaknummer: AWB - 21 _ 940, ECLI:NL:RBNHO:2022:4269, gepubliceerd. De rechtbank beslist dat de beperking van de verliescompensatie zoals neergelegd in artikel 20a van de Wet vennootschapsbelasting 1969 niet van toepassing is op latente verliezen.
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Op 17 juni 2022 is op de website van De Rechtspraak de conclusie van Advocaat-Generaal Wattel in zaaknummer: 21/05123, ECLI:NL:PHR:2022:509, gepubliceerd. In zijn conclusie gaat de AG in op de vraag wanneer verplichting kwalificeert als een zogenaamde earn-out. Daarnaast gaat de A-G in op de vraag of een voorfusie-houdsterverlies (art. 20(4) Wet Vpb) verrekenbaar is met een nafusie-niet-houdsterwinst die toerekenbaar is aan houdsteractiviteiten?
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On June 17, 2022 the Economic and Financial Affairs Council (ECOFIN Council) held a meeting. Previous to this ECOFIN Council meeting, the following statement was published on the meeting website: “The Council may aim to agree its position on the pillar 2 directive transposing into EU law of the global agreement reached at the OECD Inclusive Framework that multinational corporations should not pay less than 15% tax anywhere in the world.”
Read more: Proposal for an EU Pillar 2 Directive: The saga seems to continue
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On June 16, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-572/20, ACC Silicones Ltd versus Bundeszentralamt für Steuern (ECLI:EU:C:2022:469) was published.
The request has been made in proceedings between ACC Silicones Ltd and the Bundeszentralamt für Steuern (Federal Tax Office, Germany) concerning the reimbursement of tax on income from capital withheld at source, for the years 2006 to 2008, on dividends distributed to that company by Ambratec GmbH, a company established in Germany.
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On May 27, 2022 the OECD announced that it is seeking public comments on the following two consultation documents relating to tax certainty:
- a Tax Certainty Framework for Amount A; and
- Tax Certainty for Issues Related to Amount A under Pillar One.
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On June 13, 2022 the National Treasury Department of the Republic of South Africa on its website published the Regulations on domestic reverse charge relating to valuable metal, issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act 89 of 1991) that were published in the South African Government Gazette of June 8, 2022 and the accompanying Explanatory Memorandum. The Regulations are an anti-abuse measure aimed at foreclosing schemes and malpractices to claim undue VAT refunds from SARS by vendors operating in the value chain relating to high-risk goods containing gold, for example, gold, gold bars, gold granules, gold doré or jewellery (“valuable metal”). The Regulations make provision for registered vendors acquiring valuable metal, to pay VAT on the supply of “valuable metal” over to SARS before these registered vendors can claim the VAT input tax refund.
Read more: South Africa to introduce a domestic reverse charge mechanism relating to valuable metal
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On June 13, 2022 on the website of the Dutch courts the conclusion of Advocate General Niessen in 22/01627, ECLI:NL:PHR:2022:553, was published. In the underlying case, following the judgment of the Gelderland District Court of February 15, 2022 regarding a dispute on the mandatory use of eRecognition authentication method for filing the required wage tax return, the AG filed an appeal in cassation in the interest of the law.
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Op 13 juni 2022 is op de website van De Rechtspraak den conclusie van Advocaat-Generaal Niessen in zaaknummer: 22/01627, ECLI:NL:PHR:2022:553, gepubliceerd. In de onderliggende zaak heeft de AG naar aanleiding van de uitspraak van de Rechtbank Gelderland van 15 februari 2022 inzake een geschil betreffende het verplichte gebruik van eHerkenning voor het doen van de vereiste aangifte loonheffingen cassatie in het belang der wet gevorderd.
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Op 10 juni 2022 is op de website van De Rechtspraak een interessante conclusie van Advocaat-Generaal Wattel in zaaknummer: 21/04746, ECLI:NL:PHR:2022:507, gepubliceerd. In zijn conclusie gaat de AG in op 4 aspecten van artikel 10a zoals opgenomen in de wet op de vennootschapsbelasting (Hierna: Wet Vpb) in de periode 2007-2009.
Read more: De Advocaat-Generaal behandelt 4 aspecten van artikel 10a vennootschapsbelasting
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On June 9, 2022 the OECD released transfer pricing country profiles for Egypt, Liberia, Saudi Arabia and Sri Lanka.
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