2 minutes read
Juan Manuel Vázquez, Gino Sparidis, Bram Middelburg, Jorn Steenbergen
Joint statement by France, Germany, Italy, Spain and the Netherlands confirming the intention to implement a global minimum tax
On 9 September 2022, the French, German, Italian, Spanish and Dutch governments published a joint statement confirming their intention to implement a global minimum tax (Pillar 2) in 2023.
Dutch Supreme Court refers case on Dutch interest deduction limitation to CJ for potential breach of EU law
On 2 September 2022, the Supreme Court of the Netherlands referred a case to the CJ regarding the Dutch interest deduction limitation rule and its potential breach of EU law. The case concerns the deductibility of intra-group interest payments that are at arm's length.
CJ rules on whether VAT revision rules apply in situations where a deduction has not been exercised on time or correctly (X -C-194/21)
On 7 July 2022, the CJ delivered its judgment in the case X regarding the questions whether a VAT taxable person is entitled to a VAT refund when that VAT refund was erroneously not claimed upon being chargeable by the supplier (C-194/21).
Opinion of AG Szpunar on whether the freedom to provide services precludes obligations imposed on intermediary platforms to report, withhold and appoint a local tax representative (Airbnb Ireland UC, Airbnb Payments UK Ltd v Agenzia delle Entrate, C-83/21)
On 7 July 2022, AG Szpunar delivered his Opinion in the case Airbnb Ireland UC, Airbnb Payments UK Ltd v Agenzia delle Entrate (C-83/21). The main issue addressed in this case concerns whether Italian legislation obliging intermediaries such as Airbnb to report certain information, withhold a tax and appoint a local tax representative is precluded by the freedom to provide services set out in Article 565 TFEU and inferred from the E-Commerce Directive and the Services Directive.
