On October 20, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-295/21, Allianz Benelux SA versus État belge, SPF Finances, ECLI:EU:C:2022:812, was published.

On October 13, 2022 the European Commission opened a consultation on Business in Europe: Framework for Income Taxation (BEFIT). The Commissions asks feedback on a so-called ‘call for evidence for an impact assessment’. The consultation period runs from October 13, 2022 until January 5, 2023 (midnight Brussels time).

On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) an interesting judgment of the Court of Justice of the European Union (the CJEU) 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:2022:788, was published.

On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-397/21, HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. versus Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága, ECLI:EU:C:2022:790, was published.

On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) a very interesting judgment of the Court of Justice of the European Union (the CJEU) in Case C-431/21, X GmbH & Co. KG versus Finanzamt Bremen, ECLI:EU:C:2022:792, was published. The case regards the obligation to keep transfer pricing documentation and the possibility to impose a surcharge/penalty if the taxpayer fails to comply with the obligation to keep such documentation and/or to provide such documentation to the tax authorities.

On October 6, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in the joined cases C-433/21 and C434/21, Agenzia delle Entrate versus Contship Italia SpA, ECLI:EU:C:2022:760, was published.

On September 29, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court of Justice of the European Union (the CJEU) in Case C-235/21, Raiffeisen Leasing, trgovina in leasing d.o.o. versus Republika Slovenija, ECLI:EU:C:2022:739, was published.

 

Introduction

This request for a preliminary ruling concerns the interpretation of Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

This request has been made in the context of proceedings between Raiffeisen Leasing, trgovina in leasing d.o.o. (‘Raiffeisen Leasing’), and the Republika Slovenija (Republic of Slovenia), represented by the Ministrstvo za finance (Ministry of Finance, Slovenia), concerning the imposition of value added tax (VAT).

On October 4, 2022 the Australian Government opened a public consultation on its commitment/intention to implement the Two-Pillar solution. In this respect it seeks input on aspects of the new two-pillar global agreement on corporate taxation. In the consultation document the Australian Government asks for feedback and input on both Pillar One and Pillar 2. The closing date for submissions is November 1, 2022.

On September 30, 2022 the Council of the European Union issued a press release announcing that on September 30, 2022 the EU energy ministers reached a political agreement on a proposal for a Council Regulation to address high energy prices. The regulation introduces common measures to reduce electricity demand and to collect and redistribute the energy sector's surplus revenues to final customers (the temporary solidarity contribution). Like we did in our Article “A critical remark regarding the temporary solidarity contribution that the European Commission intends to have implemented” from September 14, 2022, in this article we will also focus on the temporary solidarity contribution.

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