CJEU

Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest decisions on VAT recovery and an AG opinion on the application of market value provisions in the VAT Directive.

Tim Sarson

This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world, including a CJEU decision which appears to extend the MEO/Vodafone Portugal treatment of contractual termination payments to similar damages payments.

Tim Sarson

The tax policies of President-elect Trump and the new European Commission are among the recent developments reviewed by Tim Sarson (KPMG).

Jo Crookshank

Gary Barnett

HMRC have set out their expectations for taxpayer VAT compliance processes and procedures. This and other recent developments in VAT are examined by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Dominic Robertson

Amaury de Galbert

Does the CJEU’s judgment in Apple signify a major shift in tax State aid cases? Or is Apple likely to be a one-off? Amaury de Galbert and Dominic Robertson (Slaughter and May) investigate.

CJEU rules again on VAT status of pension fund management.

CJEU confirms that supplies between VAT groups are outside the scope of VAT.

VAT and fixed establishments.

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.

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