The EU’s new reporting regime (commonly referred to as DAC6) is a real game changer. Tax planning becomes full transparent. But this is not just another reporting regime, this has also a strategic impact on companies and individuals, also in Switzerland. Time to think about this is now. So what is DAC6 all about?Read More »
Please find below an update on the currently published Advocate General (AG) opinion in the Boehringer ECJ case (C-462/16) and its potential implications:
First of all, it should be noted that even though the AG’s opinion provide a good insight in the potential direction where the final judgement might go, it should be not taken for granted that the judgement will fully apply the same principles and will came to the same conclusion. Read More »
Federal Fiscal Court rejects tax authority opinion about VAT treatment of call-off stocks
In Brief Many subcontractors – particularly those in the automotive industry – supply their goods and materials by means of so-called call-off stock. If the stock is supplied from another EU member state, the German tax authorities generally treat the corresponding movement of the goods as intra-Community transfer followed by a domestic supply of goods. Read More »
A report based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003) with regards to the project TAXUD/2013/CC/120 was published. Read More »
The Court of Justice of the European Union (CJEU) released yesterday its decision on the joint cases, Beteiligungsgesellschaft Larentia+Minerva GmbH & Co. KG (C-108/14) (Larentia+Minerva) and Marenave Schiffahrts AG (C-109/14) (Marenave).
The questions referred to the CJEU concern two significant issues:
The input VAT recovery of holding companies involved in the management of their subsidiaries
The VAT grouping rules and the restrictions imposed by national law.
The Belgian tax authorities submitted questions to the VAT Committee regarding the notion of electronically supplied services as referred to in the EU VAT Directive and the Implementing Regulation, the possible interaction of this type of services with other services and the issue of VAT exemption of such services.Read More »
2015 seems to start with book related VAT news in the EU. After the ECJ’s judgment in the K Oy case (C-219/13), the Finnish Supreme Administrative Court (“SAC”) delivered its ruling at the end of December. Read More »