Administrative obligations

Administrative obligations, Germany, IP, Residence, Royalties, Tax Treaties

, , (WTS Munich, Germany)/ /Leave a comment

1. Introduction To be able to compete successfully in international markets, companies need to turn their R&D results fast and effectively into marketable products. Thus, besides the development (enhancement, maintenance, exploitation) of IP, its protection is of essential importance for companies. In order to ensure maximum legal protection, companies oftentimes formally register their IP assets…

Administrative cooperation, Administrative obligations, Common Reporting Standard, Exchange of Information, FATCA, Germany, India, International Tax Law, Law enforcement, Mandatory disclosure, Personal income tax, Residence, Tax Treaties, United Kingdom, United States

(Temple Tax Chambers; King’s College London)/ /Leave a comment

HMRC v Embiricos [2020] UKUT 370 (TC) reflects a common issue that arises in connection with tax investigations or audits of internationally mobile individuals. Mr Embiricos  filed his tax returns on the basis that he was resident, but not domiciled in the UK. On that basis, he was entitled to the remittance basis of taxation….

Administrative obligations, BEPS, Customs and Excise, Digital economy, Digital platforms, Distance selling, EU law, OECD, United Kingdom, VAT

, , (Loyens & Loeff, Netherlands)/ /Leave a comment

The digitization and globalization of the economy have created a challenging environment to enforce tax rules and ensure tax compliance. Ever since the OECD’s release of the Action Plan on Base Erosion and Profit Shifting (BEPS)[1], the taxation of the digital economy has been under scrutiny from both a direct and indirect tax perspective. The…

Administrative obligations, Compliance, Digital platforms, Distance selling, EU law, EU/EEA, Supplies, VAT

(Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)/ /Leave a comment

Last month, the second edition of the book ‘Fundamentals of EU VAT Law‘ was published.[1] It was written by Herman van Kesteren, Simon Cornielje, Frank Nellen and me. The second edition received a major update and contains – among other things – new key CJEU case law and new EU VAT legislation (such as the…

Administrative obligations, COVID-19, Digitalization, EU/EEA, VAT

(Ministry of Finance, Tax Administration – Republic of Croatia)/ /Leave a comment

The importance of digitalization has been demonstrated especially at this time of the COVID-19 disease pandemic. State and local institutions, as well as entrepreneurs, were in fact able to maintain their legal obligations and rights only through digital applications. In addition, digital purchases and payments have stimulated the further development of digitalization. Countries around the…

Administrative obligations, CJEU, Compliance, Excise duties, Harmonized taxes, Italy, Subsidies

(PhD – University of Brescia/Bergamo; Tax Lawyer in Milan)/ /Leave a comment

The Court of Cassation (the Italian Supreme Court), in recent judgment no. 14983 of 15 July 2020, has set forth the principle of law that, as regards excise duties, the omission of a formal compliance requirement (notably, sending a monthly declaration to the Italian Customs Agency) does not preclude the application of a subsidized tax…

Administrative obligations, COVID-19, Digitalization, EU/EEA, Tax Policy, VAT

(Ministry of Finance, Tax Administration – Republic of Croatia)/ /Leave a comment

The global crisis provoked by the Covid-19 disease has affected several spheres of our lives. Apart from health, the biggest impact has been felt in the reduction of production and consumption, accompanied by a general tightening of business conditions. Although the course of the pandemic disease remains a factor of uncertainty, it becomes increasingly apparent…