The ECJ last week ruled that although article 990 E of the French general tax code constitutes discrimination, it is justified by overriding reasons in the public interest concerning the fight against tax evasion.
With multinational companies expanding their businesses in more parts of the world than ever before, the implications for tax planning continue to cause headaches for advisers.
The European Commission (EC) is urging the Netherlands to alter its policy that allows holding companies that are not classified as entrepreneurs for value added tax (VAT) purposes to join a VAT group.
The case (British Sky Broadcasting Group plc and Pace plc v The Commissioners for HMRC) concerns the classification of decoders with a hard disk drive, such as the Sky+ box, and whether they constitute a set-top box with a communication function or a recording apparatus.
The Dutch government has issued a blueprint for the nation’s fiscal agenda, including changes to the tax system. Though the plans are rather vague, the agenda contains three main proposals for 2012 that, if approved, will have an impact on corporate taxpayers.
