On June 8, 2022 on the website of the General Court of the EU the decision of the Court in the joined Cases T‑363/19 (United Kingdom of Great Britain and Northern Ireland versus the European Commission) and T‑456/19 (ITV plc versus the European Commission) was published. United Kingdom, LSEGH (Luxembourg) Ltd and London Stock Exchange Group Holdings (Italy) Ltd acted as interveners.

On June 8, 2022 the European Commission issued a press release announcing that the Commission and Member State tax authorities have set up a subgroup on tax enforcement in the ‘Freeze and Seize' Task Force steered by Commissioner Reynders to step up their efforts against sanctioned Russians and Belarusians individuals and companies, as well as their associates. This subgroup will help unearth possible tax crimes and recover unpaid taxes, while facilitating the implementation of EU sanctions.

On June 3, 2022 the Dutch Secretary of State for Finances and Taxes sent the tax policy and implementation agenda to the House of Representatives. In this agenda, the Secretary of State discusses his priorities for implementation and policy for this cabinet term. One of the annexes to this implementation agenda is the annex titled: “Tax legislation with matrix” (Fiscale wetgeving met matrix). In this nineteen page long annex the Secretary of State gives a short high-level description of the legislation proposals he expects to send the House of Representatives over the course of the next twelve months. Below we will shortly discuss some of the items the Secretary of State discusses in the annex.

Op 1 juni 2022 is op de Rechtspraak.nl de uitspraak van het Gerechtshof ’s-Hertogenbosch in zaaknummer: 20/00795, ECLI:NL:GHSHE:2022:1477 gepubliceerd. De zaak draait om de vraag of dat belanghebbende in de onderhavige zaak aanspraak kan maken op de splitsingsvrijstelling voor de overdrachtsbelasting zoals neergelegd in Artikel 15, lid 1, aanhef en letter h van de Wet op belastingen van rechtsverkeer (WBvR).

On June 2, 2022 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Kokott in Case C-1/21, MC versus Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, (ECLI:EU:C:2022:435), was published.

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