EU Tax Alert - October

VAT
• CJ rules that taxable persons may rely on EU VAT Directive in one transaction and on national law in another transaction concerning the same goods (GMAC UK plc)
• CJ rules that first occupation of an office building by a Municipality is a VAT taxable self-supply (Gemeente ’s-Hertogenbosch)
• CJ rules that under circumstances reduced rate can be strictly applied to books published in paper form (K Oy)
• CJ rules that services rendered by a head office to its branch constitute VAT taxable transactions if that branch forms part of a VAT group (Skandia America Corp.)
• Advocate General Kokott opines on VAT treatment of import and intra-Community acquisition of dental prosthesis (VDP Dental Laboratory NV)
• Advocate General Szpunar opines on denial of rights of taxpayers involved in VAT fraud (Italmoda/Turbu)
• Commission closes proceedings against United Kingdom regarding the refund of VAT by manufacturers to consumers

Customs Duties, Excises and other Indirect Taxes

• CJ rules on the exemption of energy taxes for fuels contained in vehicle tanks (Holger Fortsmann Transporte GmbH & Co KG)
• CJ rules on the conditions of exemption of anti- dumping duty on imports of ammonium nitrate (Baltic Agro AS)
• Commission adopts strategy and action plan for better customs risk management
• Protecting Intellectual Property Rights: Customs authorities detain nearly 36 million fake goods at EU borders in 2013
• Operation SNAKE: EU and Chinese customs join forces to target undervaluation of goods at customs
• Commission asks Estonia to change its legislation on the sale and marketing of cigarettes

EU Tax Alert October