CJEU

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.

Tim Sarson

Tim Sarson (KPMG) reports on a flurry of activity across the international tax world and looks ahead at what to expect in 2024.

Luxembourg director’s fees were not subject to VAT.

Stephen Daly

It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).

B2B webcam services not admission-related for VAT place of supply.

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