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European Parliament recommendation of 13 December 2017 to the Council and the Commission following the inquiry into money laundering, tax avoidance and tax evasion (2016/3044(RSP))

OJ C 369, 11.10.2018, p. 132–155 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 369, 11.10.2018, p. 132–155

Amendments adopted by the European Parliament on 4 July 2017 on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (COM(2016)0198 — C8-0146/2016 — 2016/0107(COD))

OJ C 334, 19.9.2018, p. 201–226 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 334, 19.9.2018, p. 201–226

Opinion of the European Economic and Social Committee on ‘EU development partnerships and the challenge posed by international tax agreements’ (own-initiative opinion)

OJ C 81, 2.3.2018, p. 29–36 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 81, 2.3.2018, p. 29–36

Joined Cases C-504/16 and C-613/16: Judgment of the Court (Sixth Chamber) of 20 December 2017 (requests for a preliminary ruling from the Finanzgericht Köln — Germany) — Deister Holding AG, formerly Traxx Investments N.V. (C-504/16), Juhler Holding A/S (C-613/16) v Bundeszentralamt für Steuern (References for a preliminary ruling — Direct taxation — Freedom of establishment — Directive 90/435/EEC — Article 1(2) — Article 5 — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Fraud, tax evasion and abuse — Presumption)

OJ C 72, 26.2.2018, p. 24–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 72, 26.2.2018, p. 24–24

Council Conclusions on the EU list of non-cooperative jurisdictions for tax purposes

OJ C 438, 19.12.2017, p. 5–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 438, 19.12.2017, p. 5–24

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the application of Council Directive (EU) 2011/16/EU on administrative cooperation in the field of direct taxation.

COM/2017/0781 final

COMMISSION STAFF WORKING DOCUMENT on the application of Council Directive (EU) no 2011/16/EU on administrative cooperation in the field of direct taxation Accompanying the document Report from the Commission to the European Parliament and the Council on the application of Council Directive (EU) no 2011/16/EU on administrative cooperation in the field of direct taxation

SWD/2017/0462 final

Opinion of the European Economic and Social Committee on ‘A favourable tax system for fair competition and growth’ (own-initiative opinion)

OJ C 434, 15.12.2017, p. 18–22 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 434, 15.12.2017, p. 18–22

Case C-101/16: Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation)

OJ C 424, 11.12.2017, p. 3–4 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 424, 11.12.2017, p. 3–4

Case C-531/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH

OJ C 412, 4.12.2017, p. 15–15 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 412, 4.12.2017, p. 15–15