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SkatteMail 2015, uge 44

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Denne uges skattemail har en del nyheder om skat i udlandet. I Danmark er der kommet styresignal om renten efter pensionsafkastbeskatningslovens § 27, stk. 5 for indkomståret 2016.

God fornøjelse med læsningen!

Flemming L. Bach

Indhold

Artikler og interessante links
Reclaim French social security charges levied on income from real estate located in France before the end of 2015
Overview of proposed legal initiatives by the Danish government
Acontoskat 2015
2015-50. Afslag fra Skatteministeriet på aktindsigt i dokumenter udvekslet som led i lovforberedende arbejde. Ministerbetjening. Sagsbehandlingstid
Forslag til lov om ændring af skattekontrolloven, kildeskatteloven, ligningsloven og pensionsbeskatningsloven
Dual Role of the OECD Commentaries - Part 1
The General Anti-Abuse Rule Proposed by the European Commission
A Rose by Any Other Name - The OECD'S Proposed Revised Definition of Intangibles
Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses
The New Italian Patent Box: First Evaluation and Compatibility Issues with the OECD Indications
Open Door Tax Policy for Foreign Direct Investments in South Eastern Europe: Tax Incentives and Flat Tax in Action
To What Extent Business Restructurings Fall within the Scope of Transfer Pricing Regulations in Russia?
Midtvejssejr i "beneficial owner"-sagerne
Acontoskat - frivillig indbetaling
Der er flere overvejelser at gøre i forbindelse med selskabsskattebetaling i november. For at læse hvilke, klik her .

Styresignaler
Renten efter pensionsafkastbeskatningslovens § 27, stk. 5 for indkomståret 2016

Domme
Ejendomsvurdering - grundværdi - nedslag for ekstrafundering - skøn - ikke grundlag for hjemvisning - begrundelse

Nyt fra EU

Nyt fra andre lande og organisationer
Skatteetaten, Norge
VERO Skat, Finland
Högsta förvaltningsdomstolen, Sverige

Nyt fra SKAT
Nye vejledninger mv.
Nye satser

Nyt fra Folketinget
Nye dokumenter vedrørende lovforslag
Nye dokumenter vedrørende almindelig del

SELECT * FROM Appeller WHERE(([SkatteraadChanged] >= '20151026' AND [SkatteraadChanged] <= '20151101') OR ([LSRChanged] >= '20151026' AND [LSRChanged] <= '20151101') OR ([ByretChanged] >= '20151026' AND [ByretChanged] <= '20151101') OR ([LandsretChanged] >= '20151026' AND [LandsretChanged] <= '20151101') OR ([HojesteretChanged] >= '20151026' AND [HojesteretChanged] <= '20151101')) ORDER BY AppelId DESC

Artikler og interessante links

BDO

Reclaim French social security charges levied on income from real estate located in France before the end of 2015

Individuals, who own real estate in France may be able to reclaim certain French social security charges for 2013 and 2014 if they are covered by social security in another EU country.

BDO

Overview of proposed legal initiatives by the Danish government

In connection with the opening of the Danish Parliament, the Danish government presented its list of intended legislation for the coming year.

Beierholm

Acontoskat 2015

Selskaber og fonde m.v. har mulighed for at udskyde indbetaling af forventet restskat for indkomståret 2015 helt frem til 1. februar 2016.

Folketingets Ombudsmand

2015-50. Afslag fra Skatteministeriet på aktindsigt i dokumenter udvekslet som led i lovforberedende arbejde. Ministerbetjening. Sagsbehandlingstid

En journalist klagede over, at Skatteministeriet havde afslået aktindsigt i en række dokumenter, der var udvekslet som led i lovforberedende arbejde. Dokumenterne var undtaget efter ministerbetjeningsreglen i offentlighedslovens § 24. Journalisten mente, at ministeriet strakte § 24 til det yderste, da formålet med bestemmelsen efter journalistens opfattelse var, at kun luftige ideer osv. skulle kunne udveksles i et ”frirum”.

Det var ombudsmanden ikke enig med journalisten i. Efter ombudsmandens opfattelse vil der i den politiske ministerbetjening tværtimod ofte indgå konkrete, fagkyndige vurderinger fra embedsværkets side.

Ombudsmanden kunne for langt de fleste dokumenters vedkommende ikke kritisere ministeriets anvendelse af § 24. Der var dog enkelte dokumenter, som ministeriet ikke kunne undtage efter § 24, idet de måtte betragtes som eksterne.

Sagen rejste også et spørgsmål om anvendelsen af den særlige tavshedspligtsbestemmelse i skatteforvaltningslovens § 17. Der kunne således stilles spørgsmål ved, om en bestemt oplysningstype, som ministeriet havde undtaget, overhovedet var en fortrolig oplysning i § 17’s forstand.

Ombudsmanden udtalte også, at Skatteministeriets sagsbehandlingstid på 76 arbejdsdage var alt for lang.

(Sag nr. 15/01892)

FSR - danske revisorer

Forslag til lov om ændring af skattekontrolloven, kildeskatteloven, ligningsloven og pensionsbeskatningsloven

FSR har den 19. oktober 2015 afgivet bemærkninger til Skatteministeren i forbindelse med forslag til lov om ændring af skattekontrolloven, kildeskatteloven, ligningsloven og pensionsbeskatningsloven (indførelse af OECD’s globale standard for indberetning af kontooplysninger, konsekvensændringer som følge af ophævelse af rentebeskatningsdirektivet og indførelse af land-for-land rapportering for store multinationale koncerner), H241-15.

Intertax

Dual Role of the OECD Commentaries - Part 1

The comprehensive two-part article deals with the Organisation for Economic Co-operation and Development (OECD) Commentaries’ relevance in tax treaty interpretation, particularly from the perspective of Articles 31 and 32 of the 1969 Vienna Convention on the Law of Treaties. The purpose of the article is to establish the legal basis for the use of the OECD Commentaries in the interpretative process and, most importantly, to determine their relative weight in the interpretative undertaking.

Intertax

The General Anti-Abuse Rule Proposed by the European Commission

This article takes a close look at the General Anti-Abuse Rule (GAAR) proposed by the European Commission in the recommendation of 6 December 2012 on aggressive tax planning. After an explanation of the background, the wording of the GAAR will be analysed. Next, aspects of the different approaches to interpretation and differences in the judicial system of Germany and the United Kingdom as two Member States as well as different styles of legislation will be analysed insofar as they could be relevant to the application of a uniform GAAR. The analysis shows that it is likely that German courts would interpret the proposed GAAR more broadly and apply it more often than British courts as German and British courts have different approaches to interpretation. Furthermore, in the parts of Germany where the ministerial administration is responsible for the selection of judges and the majority of them comes from the revenue, judges might be more revenue-friendly. It is therefore likely that the proposed GAAR would not be applied uniformly and most of the potential benefits such as simplification and increased legal certainty are unlikely to be achieved. However, the GAAR would impose a minimum standard of anti-avoidance measures, so there is no run towards the lowest standard. These conclusions can be applied to a supranational concept of tax abuse as well.

Intertax

A Rose by Any Other Name - The OECD'S Proposed Revised Definition of Intangibles

Recent political events and a rewrite of the OECD TP Guidelines’ chapter on intangibles are causing a considerable compliance challenge for multinationals. Tax authorities are running out of ways to increase tax revenues. Without venturing into the politically undesirable territory of tax rate increases, intangibles are one of the very few areas left to explore.

Intertax

Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses

The article will – based on Advocate General Kokott’s opinion in the case C-172/13 Commission v. United Kingdom, prior cases on deduction of foreign losses and the ECJ’s ruling in case C-172/13 – analyse the option of either deducting foreign losses or rejecting the option of deducting the losses. In Advocate General Kokott’s opinion in the Commission v. United Kingdom case, the Marks & Spencer exemption is set out to not fall within EU law on freedom of establishment. Advocate General Kokott’s opinion states that EU law does not require Member States to allow for foreign losses to be deducted even if it is possible within a specific Member State. The ECJ confirmed the prior ruling in case C-446/03, Marks & Spencer and states that the Marks & Spencer exemption is still a part of EU law and the freedom of establishment.

Intertax

The New Italian Patent Box: First Evaluation and Compatibility Issues with the OECD Indications

The 2015 Italian Stability Law introduced a preferential taxation regime for income produced by intangible assets, commonly known as ‘Patent Box’. The article analyses it from a comparative perspective and in light of the Organisation for Economic Co-operation and Development (OECD) indications concerning the fight against base erosion and profit shifting (BEPS). It ultimately argues that the regime does not fully comply with the aforementioned indications, specifically because of the inclusion of brand and trademarks among eligible assets.

Intertax

Open Door Tax Policy for Foreign Direct Investments in South Eastern Europe: Tax Incentives and Flat Tax in Action

Open door tax policies have been offered as a key ingredient for attracting foreign capital in the region of South Eastern Europe. In the last decade, these countries have strived to respond to the global tax competition and to create attractive business environments for economic growth and foreign direct investments (FDI). Promptly, seven of nine South Eastern European countries introduced flat taxes for corporate income, and re-modeled fiscal surrounding for FDI. Were these transformative policy decisions, or just cosmetic alterations to the existing conditions for doing business? How much impact have the flat tax and tax incentives had on the FDI?

Intertax

To What Extent Business Restructurings Fall within the Scope of Transfer Pricing Regulations in Russia?

While Russia's new transfer pricing rules regulated in Chapter V.1 of the Tax Code definitely provide improvements to several transfer pricing issues, many interesting and timely transfer pricing questions, in particular business restructurings, still remain unsolved in the Tax Code. As transfer pricing of business restructurings has not been directly discussed in the Russian case law either, the current legal state in this respect should be considered very ambiguous. In this article, I will discuss to what extent business restructurings may fall within the scope of transfer pricing regulations in Russia. One of the main questions is should the business restructurings be examined as transfers of a going concern or should all the assets transferred in the course of business restructuring be reviewed separately. In addition, while the Tax Code's new transfer pricing rules are to a large extent based on the OECD Transfer Pricing Guidelines, it has its own peculiarities which may be considered troublesome especially from the view point of business restructurings. For instance, the arm's length principle regulated in the Tax Code is applied only to controlled transactions where commodities, services and/or work are being transferred between related parties. As it is very common in business restructurings that intangible assets, e.g., trademarks, goodwill and know-how, are transferred from one company to another, the Tax Code's provision cannot easily be applied to business restructurings.

Plesner

Midtvejssejr i "beneficial owner"-sagerne

I det såkaldte "beneficial owner"-sagskompleks har Skatteministeriet efter flere års skriftsveksling nu anerkendt, at de frem til 2008 gældende danske regler - hvorefter der blev opkrævet en højere skattesats på kildeskatter end den skattesats, der gjaldt for almindelig selskabsskat - er i strid med EF-traktatens ret til fri etablering. Plesner har en førende rolle i de verserende pilotsager, der nu er på vej til EU-Domstolen med henblik på Domstolens vurdering af sagernes mange øvrige EU-retlige spørgsmål.

Revisorgruppen Danmark

Acontoskat - frivillig indbetaling

Indbetaling kan ske helt fem til 1. februar 2016

RSM plus

Der er flere overvejelser at gøre i forbindelse med selskabsskattebetaling i november. For at læse hvilke, klik her .

Betaling af selskabsskat, årsopgørelse for 2014, ændring af rate pr. 20. november, frivillig 3. rate 1. februar 2016 for 2015

Nye afgørelser mv. offentliggjort af Skatteforvaltningen

Styresignal: Renten efter pensionsafkastbeskatningslovens § 27, stk. 5 for indkomståret 2016

SKM2015.673.SKAT

Vedrører: Pensionsafkastbeskatningsloven § 27, stk. 5

Den gennemsnitlige effektive obligationsrente for indkomståret 2016 (3-månedersrenten) efter pensionsafkastbeskatningslovens § 27, stk. 5, er beregnet til 3,4 pct.

Dom: Ejendomsvurdering - grundværdi - nedslag for ekstrafundering - skøn - ikke grundlag for hjemvisning - begrundelse

SKM2015.671.ØLR

Vedrører: Vurderingsloven § 13

Spørgsmålet i sagen var, om der var grundlag for at hjemvise en grundværdiansættelse til fornyet behandling hos vurderingsmyndigheden.

Grundejeren gjorde gældende, at der ikke var taget behørig højde for dårlige jordbundsforhold, og at Landsskatteretten i strid med en fast administrativ praksis havde undladt at hjemvise sagen til fornyet behandling, selvom der var fremlagt geotekniske rapporter for Landsskatteretten, som ikke tidligere havde været fremlagt.

Grundejeren henviste bl.a. til, der ubestridt var dårlige jordbundsforhold på grunden, og at der for naboejendommen - som var eneste anden ejendom i grundværdiområdet - var indrømmet et nedslag for ekstrafundering, samt at Landsskatteretten i hvert fald i 13 sager havde truffet afgørelse om hjemvisning, fordi der var fremlagt en geoteknisk rapport for Landsskatteretten, som ikke tidligere havde været fremlagt.

Byretten frifandt Skatteministeriet og anførte, at grundejeren ikke ved eksempelvis syn og skøn over grundens handelspris eller på anden måde havde godtgjort, at der var grundlag for at tilsidesætte Landsskatterettens skøn, og at det heller ikke var godtgjort, at Landsskatterettens skøn var foretaget på forkert grundlag.

Desuden anførte byretten, at Landsskatteretten under de foreliggende omstændigheder ikke var forpligtet til at hjemvise sagen, og at grundejerens synspunkter vedrørende de forvaltningsretlige lighedsgrundsætninger i relation til naboejendommen ikke kunne føre til andet resultat.

Grundejeren ankede sagen til landsretten og gjorde supplerende gældende, at Landsskatterettens kendelse led af begrundelsesmangler.

Landsretten anførte, at den ene af de to geotekniske rapporter - som begge viste behov for ekstrafundering - var udarbejdet inden grundejerens underskrift af det betingede skøde på ejendommen, og at det således måtte lægges til grund, at købesummen for grunden var fastsat under hensyn til behovet for ekstrafundering.

Herefter og i øvrigt af de grunde, byretten havde anført, stadfæstede landsretten byrettens frifindende dom ( SKM2015.118.BR ), idet Landsskatterettens kendelse heller ikke sås at lide af nogen begrundelsesmangel.

Nyt fra EU-domstolen

Retsliste 02-11-2015 - 01-12-2015

Listen er vejledende. EU-domstolen kan have fjernet sager fra retslisten efter vi har hentet informationerne.

Den 19-11-2015 dom i C-241/14 Bukovansky
Fiskale bestemmelser

Præjudiciel forelæggelse – skatter og afgifter – aftale mellem Det Europæiske Fællesskab og dets medlemsstater på den ene side og Det Schweiziske Forbund på den anden side om fri bevægelighed for personer – forbindelse mellem denne aftale og bilaterale dobbeltbeskatningsoverenskomster – ligebehandling – forskelsbehandling på grundlag af nationalitet – statsborger i en medlemsstat i Den Europæiske Union – grænsearbejdere – indkomstskat – fordeling af beskatningskompetencen – skattemæssig tilknytning – nationalitet

Tidligere dokument: C-241/14 Bukovansky - Indstilling
Tidligere dokument: C-241/14 Bukovansky - Dom