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Lars Gosvig
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larsg@taxcon.dk
Telefon 25 37 87 57
LinkedIn: http://www.linkedin.com/pub/lars-gosvig/52/941/586

Indhold

Artikler og interessante links
Brexit: IP-rettigheder i nyt EU-udspil til Brexit-aftale
19th Meeting of the SAFE Working Group finalized the 2018 edition of the SAFE Framework of Standards
WCO visits World Bank for discussions on "Doing Business"
Performance Measurement Workshop for the National Customs of Bolivia
WCO’s WACAM Project supports the Burkina Faso Customs Administration in the preparation of its first Time Release Study (TRS)
World Wildlife Day 2018 - A call to save the big cats: predators under threat!
Successful 9th Session of the Capacity Building Committee - “SMART Customs: The Gateway to High Performance and Sustainability”
New book highlights how safe trade solutions help the poorest countries
Philippines files revised request for additional compliance review in Thai cigarettes dispute
Canada donates CAD 250,000 to support food safety, animal/plant health standards and trade
Azevêdo: WTO essential for Bulgaria’s continued economic reforms and integration into global economy
DG Azevêdo tells EU ministers: This is the time to invest in the WTO
Launch of news portal to raise awareness of trade development in least-developed countries
Azevêdo stresses how access to medical technologies can promote healthy lives
President Nyusi of Mozambique meets DG Azevêdo at the WTO
Viet Nam initiates WTO complaint against United States over seafood import measures
DG Azevêdo stresses need for inclusiveness, transparency and flexibility in WTO talks
WTO members broaden the discussion on IP, inclusive innovation and the public interest
Experts discuss how to measure services trade in the digital age
Panel established to determine India’s compliance with solar power ruling
Symposium highlights role of innovative technologies in advancing the SDGs

Nyheder om BREXIT
Policy paper: EU citizens arriving in the UK during the implementation period
News story: Programme: EU-UK Article 50 Negotiations, Brussels, 5-7 March 2018

Nyt fra SKAT
Nye vejledninger mv.

Nyt fra EU-Domstolen
Retsliste

Nyt fra EU

Nyt fra Folketinget
Nye dokumenter vedrørende almindelig del


 

Artikler og interessante links

Plesner

Brexit: IP-rettigheder i nyt EU-udspil til Brexit-aftale

EU-Kommissionen har i dag offentliggjort sit udkast til aftalen for Storbritanniens udtrædelse af EU. Ejere af IP-rettigheder vil glæde sig over EU-Kommissionens udgangspunkt om, at blandt andet varemærker og designs skal videreføres vederlagsfrit og uden tab af prioritetsdato.


World Customs Organization

19th Meeting of the SAFE Working Group finalized the 2018 edition of the SAFE Framework of Standards

The 19th meeting of the SAFE Working Group (SWG), held from 21 to 23 February 2018 at the WCO headquarters in Brussels, brought together over 100 delegates from Customs administrations, partner government agencies, the Private Sector Consultative Group (PSCG), international organizations and academia.


World Customs Organization

WCO visits World Bank for discussions on "Doing Business"

WCO Secretary General Kunio Mikuriya met with high level officials of the World Bank in Washington DC, United States, on Friday 23 February 2018 to discuss the World Bank’s “Doing Business Index” and the trade facilitation agenda, including the use of technology. In meetings with Ms. Caroline Freund, Director, Macroeconomics, Trade and Investment Global Practice, Mr. Jose Guilherme Reis, Practice Manager, Global Trade and Ms. Rita Ramalho, Manager, “Doing Business” Unit and her experts, wide ranging discussions took place across a broad spectrum of “Doing Business” and performance measurement topics.


World Customs Organization

Performance Measurement Workshop for the National Customs of Bolivia

The World Customs Organization (WCO) conducted a 5-day workshop on Management Based Performance Measurement for the National Customs of Bolivia (ANB), in the City of La Paz, Bolivia from 29 January to 2 February 2018.


World Customs Organization

WCO’s WACAM Project supports the Burkina Faso Customs Administration in the preparation of its first Time Release Study (TRS)

As part of its work on stakeholder engagement and measuring the performance of the protagonists involved, the Burkina Faso Customs Administration sought support from the WCO, via the WACAM Project funded by the Swedish Government, in carrying out its very first Time Release Study (TRS). This led to the WCO facilitating a five-day TRS Workshop from 5 to 9 February 2018 in Ouagadougou, Burkina Faso. The Workshop, conducted in French, provided TRS training to some 30 Customs managers and representatives of the stakeholders involved in the goods clearance process and enabled them to map out an initial draft of the procedures for releasing and clearing goods arriving at the OUAGA-Route Customs office from the border with Ghana. This major Workshop included a presentation of TRS methodology, following the WCO’s Guide, and also gave participants the opportunity to work with the WCO’s TRS software.oomd.org).


World Customs Organization

World Wildlife Day 2018 - A call to save the big cats: predators under threat!

As the international community joins hands to celebrate World Wildlife Day 2018, a special day on the United Nations (UN) calendar, the World Customs Organization (WCO) takes this opportunity to pledge its continuing support to the Secretariat of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) as it works to safeguard the planet’s precious wildlife.t against illegal wildlife trade.


World Customs Organization

Successful 9th Session of the Capacity Building Committee - “SMART Customs: The Gateway to High Performance and Sustainability”

Approximately 200 WCO Member administrations and stakeholder organizations participated in the 9th session of the WCO Capacity Building Committee (CBC) held in Brussels from 26-28 February 2018.


World Trade Organization

New book highlights how safe trade solutions help the poorest countries

A new book by the Standards and Trade Development Facility (STDF) features 25 stories showing how good practice in food safety, animal and plant health has helped small-scale farmers and processors in developing countries trade more easily and improve their livelihoods. The book was unveiled at a STDF Policy Committee meeting held at the World Organisation for Animal Health (OIE) on 23 February.


World Trade Organization

Philippines files revised request for additional compliance review in Thai cigarettes dispute

The Philippines has submitted a revised request for WTO dispute consultations with Thailand to address Thailand’s compliance with an earlier WTO ruling concerning measures imposed by Thailand on imported cigarettes from the Philippines. The request was circulated to WTO members on 26 February.


World Trade Organization

Canada donates CAD 250,000 to support food safety, animal/plant health standards and trade

Canada is contributing CAD 250,000 (approximately CHF 180,000) to the Standards and Trade Development Facility (STDF) in 2018 to help developing countries comply with international food safety, animal and plant health standards and therefore access agricultural markets more easily. The donation will help developing and least-developed countries improve their sanitary and phytosanitary (SPS) capacity.


World Trade Organization

Azevêdo: WTO essential for Bulgaria’s continued economic reforms and integration into global economy

Speaking at the National Assembly of the Republic of Bulgaria on 27 February, Director-General Roberto Azevêdo thanked Bulgaria for its support in helping the WTO deliver important trade reforms in recent years, which he noted will deliver important benefits for the country. He also discussed the way forward at the WTO after the recent Buenos Aires Ministerial Conference. “I have no doubt that Bulgaria’s voice – together with the EU – will be very important to advance these conversations,” he said.


World Trade Organization

DG Azevêdo tells EU ministers: This is the time to invest in the WTO

Addressing a meeting of European Union trade ministers in Sofia, Bulgaria, on 26 February 2018, Director-General Roberto Azevêdo argued that maintaining the positive trade growth that we are currently seeing requires continued restraint in imposing restrictive trade measures, and it requires investing in a strong multilateral trading system – including its dispute settlement function.


World Trade Organization

Launch of news portal to raise awareness of trade development in least-developed countries

A new portal has been launched by the Enhanced Integrated Framework (EIF) to provide a platform for the exchange of news, information and experiences on trade and development in least-developed countries (LDCs).


World Trade Organization

Azevêdo stresses how access to medical technologies can promote healthy lives

Speaking at a symposium on 26 February held jointly by the World Health Organization, the World Intellectual Property Organization and the WTO, Director-General Roberto Azevêdo said that the three organizations share a responsibility to ensure that new technologies reach those in greatest need. He said that discussions at the symposium would help to guide this work and to assist “our shared efforts to ensure that we maximise the role of innovation and technology in promoting health and well-being” and in delivering on the Sustainable Development Goals.


World Trade Organization

President Nyusi of Mozambique meets DG Azevêdo at the WTO

His Excellency Filipe Nyusi, President of Mozambique, met with Director-General Roberto Azevêdo at the WTO on 26 February to discuss how trade and the WTO can help Mozambique achieve its development goals, including economic diversification and global integration. President Nyusi was accompanied by the Minister for Foreign Affairs José Condugua António Pacheco, the Minister of Industry and Commerce Ragendra de Sousa and other senior officials.


World Trade Organization

Viet Nam initiates WTO complaint against United States over seafood import measures

Viet Nam has requested WTO consultations with the United States regarding US measures relating to the inspection, marketing and labelling of Pangasius fish from Viet Nam. The request was circulated to WTO members on 27 February.


World Trade Organization

DG Azevêdo stresses need for inclusiveness, transparency and flexibility in WTO talks

In a speech delivered to the Graduate Institute in Geneva on 28 February, Director-General Roberto Azevêdo underlined the importance of WTO members taking inclusive, transparent and flexible approaches in all their discussions at the WTO and working to “creatively improve” the functioning of the organization.


World Trade Organization

WTO members broaden the discussion on IP, inclusive innovation and the public interest

WTO members broadened the discussion on the role intellectual property (IP) plays as a driver for more inclusive innovation, and addressed the complex interplay between IP and the public interest. At the meeting of the Council for Trade-Related Aspects of Intellectual Property Rights (TRIPS) on 27 February, the Least-developed Countries (LDCs) Group put forward a paper asking developed members to fully implement their technology transfer requirements under WTO rules.


World Trade Organization

Experts discuss how to measure services trade in the digital age

Experts from the WTO Secretariat and the United Nations Conference on Trade and Development (UNCTAD) met at WTO headquarters on 1 March to discuss how to better measure trade in services in the digital age. The event was the first in the “Simply Services” speaker series, an informal platform for sharing the latest information on trends in services trade.


World Trade Organization

Panel established to determine India’s compliance with solar power ruling

At its meeting on 28 February, the Dispute Settlement Body (DSB) agreed to establish a panel to determine whether India has complied with a previous ruling regarding its domestic content requirements for solar cells and solar modules. The DSB also adopted a panel ruling regarding anti-dumping duties imposed by the European Union on biodiesel imports from Indonesia and a compliance panel ruling regarding Chinese anti-dumping and countervailing duties on broiler products from the United States.


World Trade Organization

Symposium highlights role of innovative technologies in advancing the SDGs

Innovative medical technologies must be developed and promoted to reach those in greatest need and to realize the health-related United Nations Sustainable Development Goals (SDGs), participants noted at an inter-agency symposium held on 26 February at the headquarters of the World Health Organization (WHO) in Geneva.


Indholdsfortegnelse 

Nyt om BREXIT

GOV.UK Department for Exiting the European Union

Policy paper: EU citizens arriving in the UK during the implementation period

The government’s offer for EU citizens and their family members who arrive during the implementation period.


GOV.UK Department for Exiting the European Union

News story: Programme: EU-UK Article 50 Negotiations, Brussels, 5-7 March 2018

UK and EU officials will hold further discussions next week


Indholdsfortegnelse 

Nyt fra Skatteministeriet og Skatteforvaltningen

Nyhedsbrev til virksomheder

Tariferingsforordning


Indholdsfortegnelse 

Nyt fra EU-domstolen

Retsliste 05-03-2018 - 03-04-2018

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

Indstilling C-108/17 Enteco Baltic
Dato: 22-03-2018
Fiskale bestemmelser

Præjudiciel forelæggelse - det fælles merværdiafgiftssystem (moms) - artikel 14, stk. 1, i direktiv 2006/112/EF - artikel 138, stk. 1, artikel 143, stk. 1, litra d), og artikel 143, stk. 2, i direktiv 2006/112 - fritagelse for importmoms, når importen efterfølges af en fritaget levering inden for Fællesskabet - varer, der forsendes eller transporteres fra et tredjeland til en anden medlemsstat end den, hvor forsendelsen eller transporten afsluttes - importørens angivelse af køberens momsregistreringsnummer i bestemmelsesmedlemsstaten - formelt eller materielt krav vedrørende retten til fritagelse for importmoms - tilstrækkelig dokumentation til at bevise, at varerne er sendt til en anden medlemsstat - begrebet overdragelse til køberen af retten til at råde over varerne og fremgangsmåderne hertil - god tro hos importøren - den afgiftspligtige persons kendskab til køberens medvirken til afgiftssvig - den kompetente myndigheds accept af importørens fortoldningsbegæringer - retssikkerhed - den kompetente myndigheds eventuelle pligt til at hjælpe den afgiftspligtige person med at indsamle de oplysninger, der er nødvendige for at bevise, at betingelserne for fritagelse er opfyldt

Tidligere dokument: C-108/17 Enteco Baltic - Dom
Tidligere dokument: C-108/17 Enteco Baltic - Indstilling


Indholdsfortegnelse 

Nyt fra EU

Nyt fra Parlamentet

Forslag til Europa-Parlamentets og Rådets forordning om ændring af forordning (EU) nr. 952/2013 med henblik på forlængelse af den midlertidige anvendelse af andre midler end edb som omhandlet i EU-toldkodeksen  

 


Indholdsfortegnelse 

Nyt fra Folketinget

Almindelig del

Spørgsmål og svar

Spm. 277

Det fremgår af Statsrevisorernes beretning nr. 7/2017 om SKATs kontrol og vejledning på toldområdet, at SKAT ikke udnytter sin lovhjemmel til at sanktionere virksomheder, hvis SKAT finder fejl ved gentagende kontroller, og at SKAT selv vurderer, at SKAT i højere grad burde udnytte de eksisterende sanktionsmuligheder (beretningens s. 29). Af ministerredegørelsen af 20. februar 2018 til ovennævnte beretning fremgår det, at SKAT vil undersøge behovet for hårdere sanktioner over for disse virksomheder. Ministeren bedes på den baggrund redegøre for, hvorfor virksomhederne ikke sanktioneres. Endvidere bedes ministeren redegøre for, hvorfor SKAT mener, at der er behov for yderligere undersøgelser af behovet for sanktioner, når det fremgår af beretningen, at SKAT allerede har vurderet, at sanktionsmulighederne i højere grad bør udnyttes, hvornår disse undersøgelser er færdige og hvornår SKAT vil begynde at benytte sanktionsmulighederne.

Husk også vores website dedikeret til Folketingsbilag.


Indholdsfortegnelse