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  9. EU Tax Alert - April 2014

EU Tax Alert - April 2014

10 years 6 months ago - 10 years 6 months ago #251 by ThomasG
EU Tax Alert - April 2014 was created by ThomasG
VAT
  1. CJ rules that different VAT rates for transport by taxi or by minicab are in principle allowed (Pro Med/Logistik GmbH)
  2. CJ clarifies scope of provision on fictional intra-Community supplies (DresserRand SA)
  3. CJ rules that certain pension funds qualify as special investment funds for the application of the VAT exemption for management of special investment funds (ATP PensionService A/S)
  4. CJ rules that deduction of VAT should be adjusted when ultimately the taxable supply does not take place (FIRIN OOD)
  5. CJ concludes that input VAT relating to acquisition of client base cannot be deducted if that client base is made available free of charge (Malburg)
  6. CJ rules that the supply of drugs for outpatient care is in principle not exempt from VAT (Klinikum/Dortmund gGmbH)
  7. CJ rules that Belgium is allowed to tax services by travel agents for journeys outside the EU (Jetair NV)Spanish tax on capital transfers is not contrary to Sixth EU VAT Directive according to CJ (La Caixa)
  8. CJ rules that healthcare lump sum constitutes consideration for provided services (Le Rayon d’Or/SARL)/Commission refers Luxembourg to CJ for its VAT rules on independent groups of persons
Customs Duties, Excises and other Indirect Taxes

  • CJ rules on whether the use of import licenses for garlic results in abuse of rights (Società Italiana Commercio e Servizi)
  • CJ rules on application of the principle of respect for the right of defence (Global Trans Lodzhistik)
  • CJ rules on Spanish excise duties for mineral oils, levied for a special purpose (Transportes Jordi/Besora)
  • CJ rules on application of the results of examination of goods to identical goods covered by earlier customs declarations after release of goods (Greencarrier Freight Services)
  • EU reports on progress in fight against protectionism
  • European Commission proposes temporary tariff
  • cuts for Ukrainian exports to the EU

    EU Tax Alert - April 2014
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