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Technical News – May 2023

© Jacob Dahgren

 

CASE-LAW

  • Main new developments in case-law:
Court Tax Link  Take-away
CAAD CIT Here Subsistence allowance related to travel by the worker’s own vehicle only if the respective map indicates the “purpose of the travel” and the “length of stay”; travel by workers made available to other entities will not be accepted unless the amount has been (re)invoiced to those entities.
CAAD PIT Here If there is a divergence between Annex J of the IRS Declaration and the Model 13 submitted by the Bank regarding a securities sale transaction, it is up to the taxpayer to prove that the Model 13 is wrong (when in doubt, the Model 13 is valid).
CAAD PIT Here The 4-year IRS limitation period is counted from the end of the year in which the taxable event occurred (e.g. 31/12/2016) and is only fulfilled with the notification of the assessment act to the taxpayer by registered letter with acknowledgement of receipt (therefore the 2016 assessment received on 18/01/2021 has already expired).
TCAS CIT Here Serious accounting omissions and inaccuracies justify recourse to indirect methods, and the use of a weighted average for a certain sector of activity and a certain region is an appropriate model for indirect valuation.
STA PIT Here Pigeon racing, even if sporadic, constitutes an economic activity taxed under Category B of the IRS, and may be registered under Code 151 IRS – “1323 Sportsmen”.
STA CIT Here The tax transparency regime is not applicable to companies of Insolvency Administrators, since the activity of the Judicial Administrator is not specifically provided for in the table referred to in Article 151 of the IRS Code.
TJUE VAT Here The application of different penalties for the same act may not be permitted under the Charter of Fundamental Rights of the European Union
TJUE VAT Here The rental of fixed installation equipment and machinery may be exempt from VAT where it is an ancillary supply to the principal supply of the rental of a building (exempt from VAT) and forms with the latter a single economic supply
TJUE VAT Here The obligation to settle VAT on waste that has been sold or proved to have been destroyed or disposed of is not permitted
CAAD VAT Here The compensation for breach of contract, provided for in a penal clause, the amount of which was established by final arbitration award, is not subject to VAT, in accordance with article 16(6)(a) of the CIVA
TJUE VAT Here Article 132(1)(g) of the VAT Directive does not make the grant of the exemption in question subject to any requirement relating to the place where the services referred to in that provision must be physically carried out
TCAS VAT Here The AT has the burden of proving that the customer indicated on invoices for construction services is not the true customer (and taxable person) to justify additional VAT assessments made to the supplier

 

LEGISLATION AND INFORMATION ISSUED BY THE PTA

  • Main new legislation and information from the PTA:
Law Tax Link Take-away
Lei  Vários Here Amends the regime of several tax benefits.
PIV SD Here A legacy that stipulates that the legatee will receive the proceeds of the sale of a property indicated by the testator constitutes a cash legacy subject to Stamp Duty. The eventual capital gain generated with the sale is taxed in the sphere of the undivided estate.
PIV SD Here Bequests of books do not constitute a gratuitous transfer subject to Stamp Duty (as they are personal property). Bequests to foreign legal persons are not subject to Stamp Duty (as they only include natural persons).
PIV SD Here Strengthening a guarantee in a loan pays Stamp Duty (even though the first guarantee benefited from exclusion from taxation because it was contemporaneous with the loan) on the guaranteed value (in this case, the value outstanding at the time).
TC CIT Here Does not consider the autonomous taxation of bonuses paid to directors to be unconstitutional.
FAQ’s  VAT Here New FAQs – transmission of excess electricity from generation for self-consumption.
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