This month in H&I Recast Union Customs Code (comments by Timothy Lyons) Rístamãkí and Korvola v Finland. Violation of the right to freedom of expression. ECHR (comments by Edwin Thomas) Wagner-Raith. Reference for a preliminary ruling. Free movement of capital and third states. Grandfather cIause. Bundesfinanzhof (comments by Daniel Smit) MDDP.VATexemption educational services provided by private entities. Court of justíce (comments by Dagmara Dominil<-Ogióska) HARICTariff cIassification of a stove pipe set. Court of justíce (comments by Willemijn Schipper) JASv Commission. Remission of import duties is not justified in case on importation of jeans. General Court (comments by Diederik Bogaerts)
2 ·Kluwer a Wolters Kluwer business
2014
COLOPHON
Editorial Board Dennis Weber (General editor) PietJan de Jonge (Customs) René van der Paardt (VAT) Peter Cools (Direct taxation)
Authors Direct taxation: Austria: Georg Kofler, Michael Lang, Clemens Philipp Schindler Belgium: Luc de Broe, Tom [ansen and Robert Neyt Estonia: Erki Uustalu Finland: Marjaana Helminen France: Eric Ginter, Daniel Gutmann and Emmanuel Raingeard Germany: Axel Cordewener, [oachirn Englisch, Alexander Rust and Caroline Wunderlich Greece: Katerina Perrou Hungary: Rita Szudoczky ltaly: Pasquale Pistone, Carlo Romano and Mario Tenore Luxembourg: [ean-Pierre Winandy Malta: Ramona Piscopo Netherlands: Almut Breuer, Janco van Darn, Sjoerd Douma, Arjo van Eijsden, Alexander Fortuin, Eric Kemmeren, Raymond Luja, Martijn Nouwen, Rens Paternotte, Daniél Smit, jan van de Streek, Edwin Thomas, Pieter van der Vegt, Peter Wattel and Maarten de Wilde Poland: Dagmara Dominik-Ogiúska and Karolina Tetlak Portugal: Ana Paula Dourado and Bruno da Silva Spain: Antonio Barba de Alba and Pedro Herrera Molina Sweden: Cécile Brokelind United Kingdom: Kelly Coutinho, Tom O'Shea, Simon Whitehead and Rupert Shiers
European Union: Renata Fontana, Antonio Russo and Servaas van Thiel VAT and Customs: Belgium: Christian Amand, Diederik Bogaerts and Bert Gevers Czech Republic: Ditta Hlavackova Denmark: [an Huusmann Christensen Finland: Meeri Tauriainen France: Henri Bitar and [ean Marie Salva Germany: Martin Lausterer Greece: Alex Karopoulos and Tsouramanis Panagiotis Hungary: Tamàs Fehér and Eszter Kalman lreland: Sonya Manzor ltaly: Massimo Fabio and Andrea Parolini Netherlands: Casper Evers, Mito Hartendorf, [asper Helder, Shima Heydari, Maurice Mies, Gert [an van Norden, Nico Ooyevaar, Trudy Perié, Liesbeth Punt, [an Sanders, Willemijn Schipper, Hans Sleumer, Gooike van Slooten, [oep Swinkels, Irene Uitermark, Patrick Vettenburg, Dick van Vliet, Eibert de Vries, [oêl Wessels and Arjan Wolkers Norway: Grethel [evne 0stlie Poland: Piotr Andrzejak Portugal: José António Franco Caiado Romania: Daniel Anghel Spain: Carlos Gomez Barrero Switzerland: Nicole Fragniere United Kingdom: Michael Conlon, Mark Delaney, Rita de la Feria, Timothy Lyons and Lee Squires
Advisory Board Rob Cornelisse, Cora Ettema, Hans van den Lamens, Frans Rikhof and George de Soeten
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Chief editors tax encyclopedia Vakstudie Theo Groeneveld, Frank Jongbloed, and Edwin Visser.
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TABLE OF CONTENTS Year 7, no. 2
Page
ECHR Ristarnàki and Korvola v Finland. Violation of the right to freedom of expression. ECHR(comments by Edwin Thomas) (H&!2014/43)
7
Direct taxation, Legislation EU Agreement with Andorra on the taxation of savings income. List of competent authorities (H&I 2014/38) EU Agreement with San Marino on the taxation of savings income. List of competent authorities (H&I 2014/25) EU Agreement with Liechtenstein on the taxation of savings income. List of competent authorities (H&I 2014/24) EU Agreement with Monaco on the taxation of savings income. List of competent authorities (H&I 2014/39)
19 20 20 21
Direct taxation, Case Law X. Fee for delivery a certified transcript containing personal data. Fee must not exceed the cost of communicating such data. Court of justice (comments by Edwin Thomas) (H&I 2014/48) Wagner-Raith. Reference for a preliminary ruling. Grandfatheringclause. Bundesfinanzhof (comments by Daniêl Srnit) (H&I 2014/50) Request for an Advisory Opinion from the EFTACourt by Oslo tingrett. Trusts and the freedom of establishment (H&I 2014/26) Commission v Germany. Action. Tax on hidden reserves. European Commission (H&I2014/49) Indirect taxation, Legislation Poland. Special VAT measure as regards certain motorised road vehicles, European Council (H&! 2014/16) Hungary. Requested Quick Reaction Mechanism special measure refused. European Commission (H&! 2014/27) VAT rates applied in the EU Member States (H&! 2014/28) Report on travellers' allowances in accordance with Couneil Directive 2007/74/ ECon the exemption from VAT'and excise duty of goods imported by persons travelling from third countries. Eurõpean Commission (H&! 2014/30)
22
27 34 34
36 38 39 39
H&12014/2
TABLE OF CONTENTS
Page lndirect taxatíon, case Law MDDP.VATexemption educational services provided by private entities. Court of justice (comments by Dagmara Dorninik-Ogiúska) (H&I 2014/40) Idexx Laboratoires Italia. Reference for a preliminary ruling. Reverse charge VAT.Corte Suprema di Cassazione (H&I2014/45) F1R1N.Deduction of input tax in case of a payment in advance. Advocate General (H&I 2014/41) Customs and Excise Recast Union Customs Code (comments by Timothy Lyons) (H&I 2014/31) Report to the European Parliament and the Council on the functioning of EMCS. European Commission (H&I 2014/19) European Commission proposes recast of Modernised Customs Code to establish a Union Customs Code (H&I 2014/33) Customs: new manual for IPR right holders for completing the new application for action forms (comments by Piet-jan dejonge) (H&I 2014/22) Commissioner Semeta welcomes European Parliament vote to complete the modernisation of customs (H&I 2014/32) Commission staffworking document accompanying the report on the functioningofEMCS (H&I2014/18) HARK.Tariff classification of a stove pipe set. Court of [ustice (comments by Willemijn Schipper) (H&I2014/47) jAS v Commission. Remission of import duties is not justified in case on importation of jeans. General Court (comments by Diederik Bogaerts) (H&I 2014/51) Statoil Fuel & Retail. Reference for a preliminary ruling. Additional taxation of excise goods by an indirect taxoTallinna Ringkonnakohus (H&I 2014/54) Bricmate. Reference for a preliminary ruling. Anti-dumping duty on imports of ceramic tiles from China. Fõrvaltningsrâtten i Malmõ (H&I 2014/46) Douane Advies Bureau Rietveld. Reference for a preliminary ruling. Interpretation of'reagent' in Combined Nomenclature. Finanzgericht Hamburg (H&I 2014/44) Information for business on Russian measures affecting TIR movements as of 1 December 2013 (H&I 2014/15) Information note on Russian measures affecting TIRand transit movements in the Russian Federation as of 1 December 2013 (H&I 2014/17) Extension ofthe Convention on a common transit procedure and the Convention on the simplification of formalities in trade of goods (H&I 2014/55) ADL.Reference for a preliminary ruling. Classification of 'loudspeakers', Corte suprema di cassazione (H&12014/53) Oliver Medica!. Reference for a preliminary ruling. Combined Nomenclature. Tariff classification of medical devices. Adrninistratívãs rajona tiesas RIgas tiesu nams (H&I 2014/52) State aid Telefónica. State aid incompatible with common market. Tax amortisation of financial goodwill for foreign shareholding acquisitions. Court of [ustice (H&l 2014/42) , Commission opens in-depth investigation into public funding of certain Spanish professional football clubs. European Commission (H&l2014/36) France. State aid. French tonnage tax scheme. lnvitation to submit comments. European Commission (H&I2014/20)
H&12014/2
40 49 50
50 51 58 58 59 60 61 69
88 89 90
91 91 98 99 100
101
108 111
5
TABLE DF CDNTENTS
Page MisceUaneous First meeting of Expert Group on Taxation of the Digital Economy (H&I2014/ 23) Rules of Procedure of the expert group on taxation of the digital economy (H&I 2014/21) Generallssues ofthe expert group of the digital economy (H&I 2014/35) Scoping the work of the expert group of the digital economy (H&I 2014/34) Roadmap of the expert group on taxation of the digital economy (H&I2014/37)
116 118 121 124 127
COTA\3oYĂ&#x201C;1-3fi: N?EX.
COMPRA
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