Reply: EU Tax Alert - March 2014

VAT

• CJ rules that deduction of incorrectly charged VAT was rejected justly (Fatorie)
• CJ rules that designation of tax representative did not preclude VAT refund request (E.ON Global Commodities SE)
• CJ rules that the right to deduct VAT may be denied in case of VAT fraud (Maks Pen EOOD)
• Commission proposes stronger cooperation with non-EU countries on VAT
• Commission report on VAT collection and control procedures
• Commission report on administrative cooperation and combating VAT fraud
• Commission takes Luxembourg to the CJ regarding VAT in the case of independent groups of persons

Customs Duties, Excises and other Indirect Taxes

• CJ rules on the question whether components of
shoes must be classified as footwear (Humeau Beaupreau)
• CJ rules on the validity of replacement of movement certificates EUR.1 (Helm Düngemittel GmbH)
• EU in joint launch of WTO negotiations for green goods agreement
• EFTA surveillance authority brings Norway to the EFTA Court regarding legislation on registration tax (EFTA Surveillance Authority v Kingdom of Norway)

EU Tax Alert - March 2014