Highlights & insights on european taxation

This month in H&I EastfWest Alliance Limited v Ukraine. Seizure of aircrafts by tax authorities. Violation of protection of property. ECHR(comments by Edwin Thomas) Proposal for a common anti-abuse provision and anti-hybrid loan arrangements in the Parent-Subsidiary Directive. European Commission (comments by Dennis Weber) EFIA Surveillance Authority v Iceland.

Different treatment between domestic and cross-border mergers. Failed to fulfil its obligations. EFIA Court (comments by Harm van den Broek) Sabou. Exchange of information on request.

No obligation to inform taxpayer of the request. Court of justice (comments by Arjo van Eijsden) X. EU law precIudes Dutch BPM as in force in 2010 if and in so far as the BPM on used imported vehicIes exceeds the lowest residual amount of BPM in similar domestic cars. Court of justice (comments by Kees Bouwmeester) TVI.Portuguese screening tax must be incIuded in the taxable amount for the VAI. Court of justice (comments by Jos茅 Ant贸~'io Franco Caiado) European Council adopted a regulation removing duties on jet fuel imports as from 1 january 2014 (comments by Diederik Bogaerts)

3 路Kluwer a Wolters

Kluwer business

2014

TABLE OF CONTENTS Year 7, no. 3

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ECHR East/West Alliance Limited v Ukraine. Seizure of aircrafts by tax authorities.

Violation of protection of property. ECHR(comments by Edwin Thomas) (H&12014/85)

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Direct taxation, Case Law ErrA Surveillance Authority v Iceland. Different treatment between domestic and cross-border mergers. Failed to fulfil its obligations. EFIA Court (comments

by Harm van den Broek) (H&I 2014/102) De Ruyter. Reference for a preliminary ruling. Scope EU Regulation 1408/71.

Tax levies that contribute to the financing of compulsory French social security schemes. Conseil d'État (H&I2014/92) GrÜnewald. Reference for a preliminary ruling. Free movement of capital.

Private support payments. Bundesfinanzhof(H&I 2014/100) Strojírny Prostéjov and ACOIndustries Tábor. Free movement of services. Supply of workers by a foreign undertaking via a subsidiary in the State in which the supply takes place. Advocate General (H&I 2014/95) X BVand TBG.Free movement of capital. Member State's own overseas country regarded as a third country. Advocate General (H&I 2014/101) Commission asks Luxembourg to amend its legislation on capital gains tax (H&I 2014/75) Commission to tackle tax discrimination against mobile EU citizens (H&I 2014/

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Commission refers Portugal to Court over exit taxation for individuais (H&I 2014/58) Commission requests Belgium to end the discrimination of credit instjtutions established in other Member States (H&I 2014/57) " '.'

Hirvonen. Reference for a preliminary ruling. Free movement of ernployees, Hõgsta fOrvaltningsdornstolen (H&I 2014/99) Direct taxation, Legislation ~Qi.~04;: Tackling Tax Avoidance: Commission ríghtens keY,f c~ra~.tax (comments by Dennis Weber)(H 2014/72) 't.

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H&12014/3

TABLE OF CONTENTS

Proposal for a Common Anti-abuse provision and anti-hybrid loan arrangements in the Parent-Subsidiary Directive. European Commission (comments by Dennis Weber) (H&12014/74) Questions and Answers on the amendment of the Parent Subsidiary Directive (comments by Dennis Weber) (H&12014/70) Commission staffworking paper - Executive summary ofthe impact assessment - Proposal for a Council Directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. (comments by Dennis Weber) (H&I 2014/71) 1mpad: assessment on Proposal for a Directive on amending Directive 2011/96/ - • 011 tbe mmmon system of taxation applicable in the case of parent compasubsidi.aries of different Member States (comments by Dennis Weber) 20I 73) Speech Semeta at rhe Cornpetition Forum in Brussels at 11 February 2014 (H&I 2014,68) joint Iransfer Pricing Forum adopted a Report on Compensating Adjustments (H&l2014{55) EU and France to sign tax agreement for St Barthélemy (H&12014/69) Indirect taxation, Case Law X. EU law precludes Dutch BPM as in force in 2010 if and in so far as the BPM on used imported vehicles exceeds the lowest residual amount of BPM in similar domestic cars. Court of Justice (comments by Kees Bouwmeester) (H&I 2014/88) lVl. Portuguese screening tax must be included in the taxable amount for the VAI. Court ofJustice (comments by José António Franco Caiado) (H&12014/ 103) Mapfre asistencia and Mapfre warranty. Reference for a preliminary ruling.

Warranty second-hand motor vehicle provided by economic operator independent of car dealer. Cour de cassation (H&12014/89) Commission v Poland. Action. Reduced VAI rate to goods intended to provide fire protection. European Commission (H&I 2014/96) Commission v Poland. Action. VATrate to medical equipment, medical goods and pharamaceutical products. Products are not normally used for health care.

European Commission (H&12014/93) Commission takes Luxembourg to Court of'justice over VATin the case of independent groups ofpersons (H&I 2014/79) Commission requests Portugal to take into account real depreciation in taxing second-hand vehicles (H&l 2014/61) Fiscale Eenheid X. Reference for a preliminary ruling. Special investment fundo Management of immovable property. Hoge Raad (H&12014/98) OKG.Reference for a preliminary ruling. Tax levied on the thermal power of nuclear reactors. Kammarrâtten i Sundsvall (H&I 2014/97) lndirect taxation, Legislation Legal certainty for cross border SMEs: VATpilot project extended (H&12014/ 60) Commission looks at how VATcollection and administrative cooperation can be improved (H&12014/77) Report on VATcollection and control procedures. European Commission (H&I 2014/76) Report on administra tive cooperation and combating fraud in the field of VAI:.

European Commission (H&12014/78)

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TABLE OF CONTENTS

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Commission proposes stronger cooperation with non-EU countries on VAT. Negotiations with Russia and Norway (H&l2014/64) Questions and Answers: Cooperating against VATFraud (H&I 2014/59)

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Customs and Excise European Council adopted a regulation removing duties on jet fuel imports as from 1 january 2014 (comments by Diederik Bogaerts) (H&12014/62) France. Reduced rate of excise duty on 'traditional' rum produced in Guadeloupe, French Guiana, Martinique and RĂŠunion. European Council (H&I 2014/ 80) WĂźnsche Handelsgesellschaft International v Commission. Appeal. Detection of errar on the part of the German customs authorities. Court of justice (H&I 2014/87) X. Creation of a customs debt on imports. Advocate General (H&12014/104)

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Mutualaid Sabou. Exchange of information on request. No obligation to inform taxpayer of the request. Court of justice (comments by Arjo van Eijsden) (H&I 2014/91)

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State aid Commission consults on draft guidance on notion of aid (H&I 2014/63) Draft Commission Notice on the notion of State aid pursuant to Article 107(1) TFEU(H&I 2014/65)

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Miscellaneous Results Council meeting February 2014: macroeconomic and fiscal guidance to Member States (H&I 2014/83) Council agrees on own resources package (H&I 2014/66) Second meeting Expert Group on Taxation of the Digital Economy (H&I 2014/ 67) Commissioner Semeta welcomes G20 Finance Ministers' agreement on global tax transparency standard (H&I 2014/84)

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