1 minute read
Juan Manuel Vázquez, Liselot Bakker, Daan Both, Gino Sparidis, Bram Middelburg, Emma van Doornik, Bruce van Schaik, Gijs Groenewoud
AG Emiliou’s opinion on whether Dutch interest limitation rules are compatible with the freedom of establishment (X BV v. Staatssecretaris van Financiën, C-585/22)
On 14 March 2024, AG Emiliou delivered his opinion in the case X BV v. Staatssecretaris van Financiën (C-585/22). The case concerns the question of whether the Dutch interest deduction limitation rule foreseen by Article 10a of the Dutch Corporate Income Tax Act 1969 (CITA) constitutes a restriction of the freedom of establishment. In the view of the AG, Article 10a CITA is compatible with such freedom.
AG Ćapeta’s Opinion on whether electric vehicle charging transactions constitute a supply of goods for VAT purposes (Digital Charging Solutions GmbH, C 60/23)
On 25 March 2024, the opinion of AG Ćapeta was published in the case Digital Charging Solutions GmbH (C‑60/23). Pursuant to the AG’s opinion, the provision of a card and an authentication app with which users can charge their electric vehicles should be considered a supply of goods for VAT purposes in accordance with the commissionaire agent model.
