Irish Taxation Institute: Educating, Developing and Representing

CFE Tax Report 04/2010

10 May 2010

The CFE Tax Report for April 2010 was published on 10 May (available to dowload here). It covers the following:

On Indirect Tax:

• Commission's information on current VAT rates in EU member states (see also TaxFax of 30 April)
• ECJ rules on the deduction of input VAT on joint VAT cases C-536 and 539/08, X and Fiscale Eenheid Facet (judgment of 22 April)
• ECJ rules on VAT deductibility of various expenses in combined cases C-538/08 X Holding and C-33/09 Oracle Nederland (judgment of 15 April)
• Two VAT exceptions for the Nether­lands and Luxembourg/Germany (6 April 2010)
• Details on the new electronic system to monitor the movement of excise goods (effective from 1 April 2010)
   

On Direct Tax:

• Commission publishes report on removing tax obstacles to cross-border venture capital investment (see also TaxFax of 7 May)
• Commission opens public consultation on double taxation problems in the EU (see also TaxFax of 30 April)
• OECD invites comments on discussion draft on the application of Article 17 (Artists and Sportsmen) of the OECD Model Convention (from 23rd April to 31 July)
• ECJ ruling dismisses different German gift tax treatment of non-residents (judgment of 22 April)
• OECD paper on Czech experience from the introduction of a flat income tax rate (published 20 April)

On administrative cooperation and fight against tax fraud:

• Promoting tax cooperation to help developing countries- Commission issues communication on an action plan for same (published 21 April)
• OECD develops principles for suc­cessful offshore voluntary compliance programmes (publication on 31 March)
• OECD and Council of Europe will review their Convention on Mutual Administrative Assistance in Tax Matters (announcement of 6 April)

On State Aid

• Commission invites comments on German "Sanierungsklausel"(8 April)
   

Other Tax Policy

• Commission issues working paper on financial and environment taxes as "innovative financing" options (published 6 April)
• Commission issues paper on "Taxation and the quality of institu­tions: asymmetric effects on foreign direct investment" (paper released on 30 March)
• OECD survey of trends and developments in the use of electronic services for tax­payer service delivery (issued March 2010)
• OECD follow up report on programmes to reduce the administrative burden of tax regulations (March 2010)

On Other EU News

• Lisbon Treaty in Official Journal