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21 February 2018 / news

EU Tax Alert 173

EU State aid investigation opened into IKEA’s tax treatment in the Netherlands, EU adopts and updates list of non-cooperative jurisdictions for tax purposes (black list), CJ does not allow too general anti-abuse and substance provisions for holding companies (Deister Holding and Juhler Holding), Commission proposes new rules on VAT rates and small enterprises, CJ rules on repayment of customs duties in the case of price adjustments between related companies on the basis of Advance and Transfer Pricing Arrangement (Hamamatsu Photonics Deutschland GmbH)

Highlights in this edition

  • EU State aid investigation opened into IKEA’s tax treatment in the Netherlands
  • EU adopts and updates list of non-cooperative jurisdictions for tax purposes (black list)
  • CJ does not allow too general anti-abuse and substance provisions for holding companies ( Deister Holding and Juhler Holding )
  • Commission proposes new rules on VAT rates and small enterprises
  • CJ rules on repayment of customs duties in the case of price adjustments between related companies on the basis of Advance Transfer Pricing Arrangement ( Hamamatsu Photonics Deutschland GmbH )

State Aid / WTO

  • AG Opinion on German Loss carry forward decision
  • Registering recovery claims in insolvency proceedings
  • Maltese tonnage tax approved, but with recovery of shareholder benefits?

Direct taxation

  • AG Mengozzi opines that Danish legislation that denies the exemption for withholding tax on dividends paid
    to foreign UCITS is not in line with the fundamental freedoms ( Fidelity Funds )
  • AG Wathelet opines that German legislation on taxation of dividends from third countries is in breach of the free movement of capital ( EV )
  • AG Sanchez-Bordona considers that Danish legislation allowing a Danish company to deduct losses incurred by foreign PE only in case it opted for the international joint taxation scheme is in breach of the freedom of establishment ( Bevola )

VAT

  • CJ rules on input VAT deduction right of company placed under liquidation ( Wind Inovation )
  • CJ rules on reduced VAT rate for pastry goods, cakes and similar goods ( AZ )
  • CJ rules that undertaking eligible for a tax deduction scheme in its home EU Member State could not rely on a right to deduct input VAT due or paid ( EBS )
  • CJ rules that EU VAT Directive precludes national legislation which makes right to deduct input VAT subject to indication on the invoice of the address where the issuer carries out its economic activity (Geissel & Butin )
  • CJ rules on VAT exemption for upgraded buildings ( Kozuba )
  • CJ rules on arti cial transactions and abuse of law ( Cussens and others )
  • CJ rules that EU Member State may not make reduction of VAT taxable amount subject to condition that insolvency proceedings have been unsuccessful when such proceedings may last longer than ten years ( Enzo Di Maura )
  • CJ rules on UK derogation measure regarding direct selling system ( Avon Cosmetics )
  • CJ rules that pharmaceutical company should be allowed to reduce taxable amount in case of discount xed by law ( Boehringer )
  • CJ rules that principles of equivalence and effectiveness allow a refund request of VAT levied in breach of EU law to be refused where that request was submitted after the expiry of the limitation period ( Caterpillar )
  • CJ rules that a single supply consisting of one principal and one ancillary element must be taxed at VAT rate applicable to principal element ( Stadion Amsterdam )
  • CJ rules that fraudulent intent of supplier should not have consequences for VAT deduction right of recipient, unless recipient was aware of fraudulent intent ( Kollroß and Wirtl )
  • AG opines that EU Member State is allowed to consider that normal VAT regime applies in case a taxable person does not explicitly chooses for special scheme ( Dávid Vámos )
  • AG Bobek opines that principle of scal neutrality requires EU Member State to recover an unduly granted VAT deduction (SEB bankas)

 



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