CJEU, Direct taxation, ECJ, EU, Germany, Indirect taxation, International Tax Law, Non-established taxpayers, OECD, Permanent Establishments, Physical presence, Place of taxation, Tax Treaties, United Nations, VAT

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

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta last week considered the circumstances in which a subsidiary might be a VAT fixed establishment (FE) of its parent company or another affiliate. A Romanian company supplied advertising, marketing and…

EU, Exclusive Service Provider, Fixed establishment, Subsidiary, VAT

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/ /Leave a comment

A subsidiary cannot be a fixed establishment (FE) under EU VAT in (almost) any case. This is a (quite) reassuring takeaway for VAT businesses from the much-awaited decision by the Court of Justice of the European Union (CJEU) in Berlin Chemie A. Menarini (Case C-333/20). With its ruling on 7 April 2022, the CJEU (re?)affirmed…

Crypto-assets, NFT, Ruling, Spain, VAT

(Spanish VAT Services; Madrid VAT Forum Foundation)/ /Leave a comment

On 10 March 2022, the Spanish Tax Administration issued a ruling concerning the VAT treatment of the transfer, through an online internet auction, of NFTs (Non-Fungible Tokens) that grant their purchasers certain rights of use (hereinafter: ‘the Ruling’).[1] The Spanish Tax Administration provides through this ruling a comprehensive analysis of the taxation for VAT of…

Customs and Excise, Italy, VAT

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

Through the judgment in Case C-714/20 issued on 12 May 2022 [1], the Court of Justice of the European Union (CJEU) clarified that the indirect customs representative is liable, jointly and severally with the importer, only for customs duties relating to the goods and not for import VAT. This conclusion consolidates the EU jurisprudence on…

Customs and Excise, Direct taxation, EU law, Indirect taxation

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)/ /Leave a comment

Highlights & Insights on European Taxation Please find below a selection of articles published this month (May 2022) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…

Intertax

(General Editor of Intertax)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Suranjali Tandon, The Need for Global Minimum Tax: Assessing Pillar Two Reform In 2021, the Organisation for Economic Co-operation and Development (OECD) announced its proposal to introduce a global minimum tax. This proposal signals…

Environment, EU Green Deal, EU law, Spain

(Tax Law Associate Professor at CEU Universities)/ /1 Comment

On 9 April 2022, Law 7/2022 of 8 April on waste and contaminated soil for a circular economy (“LRSC”) was finally published. This law responds to the obligation to transpose into the Spanish domestic law the measures derived from Directive 2018/851/EU (Waste Framework Directive) and Directive 2019/904 on the reduction of the impact of certain…

Crypto-assets, Cryptocurrency, VAT, Virtual activities, Virtual world

, (Ernst & Young GmbH, Germany)/ /1 Comment

About a year ago, a Regional Fiscal Court in Cologne (Germany) ruled virtual renting of virtual land to be a VATable transaction.[1] In the case, a German taxpayer generated revenue by renting out virtual land. The taxpayer – or rather his avatar – received virtual currency in exchange for the virtual land. The taxpayer then…

BEPS, MLI

(Junior Tax Manager at BDO Netherlands)/ /Leave a comment

 1. Background In the article Is the Multilateral Instrument (MLI) Really Multilateral? published in the book A Multilateral Convention for Tax – From Theory to Implementation of the Wolters Kluwer Series on International Taxation, edited by Sergio André Roche and Allison Christians,[1] I analyze the nature of the MLI, a topic that has raised discussions…

Argentina, GAAR, MLI

(Bomchil)/ /Leave a comment

Notes on the starting of MLI internalization process Background The Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or MLI) [i] rounded up the implementation of the treaty-based final BEPS outcomes in one single document. MLI is aimed at providing a framework that could allow amending existing bilateral…

Brazil, IPI, VAT

(postdoctoral researcher at the Institute for Austrian and International Tax Law (WU))/ /Leave a comment

Phelippe Toledo Pires de Oliveira[1] In late February 2022, the Brazilian federal government published a decree slashing the federal tax on manufactured goods (IPI). For those unfamiliar with the country’s taxes, IPI is one of the many VATs levied in Brazil. IPI is levied by the federal government and is often used as an excise…

Corporate tax policy, ESG, Ethics and tax, tax justice

(Legal secretary (référendaire) at the Luxembourg administrative Court)/ /Leave a comment

What does the notion of “aggressive tax strategy” mean for the quest for tax justice and what are its consequences on environmental, social and governance matters?[1] In my opinion, an enterprise’s tax strategy should be considered when assessing whether that enterprise meets the so-called “ESG” criteria. I explain why in this blog. A justification for…

Intertax

(General Editor of Intertax)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Stefanie Geringer, The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions The European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped…

Canada, International Tax Law, Tax Treaties, United Kingdom

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

English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC [2022] UKUT 45 (TCC).  raised issues around the interpretation of a tax treaty concluded in English and French, both languages being equally authentic. The complex facts are summarised at https://kluwertaxblog.com/2020/07/29/income-from-immoveable-property-article-6-and-royalty-streams/….