CJEU

Gary Richards (Mishcon de Reya) outlines the potential impact of the recent Brisal and KBC Finance Ireland case on the UK, which is complicated by the EU referendum result.

Graham Elliott

In which ‘Little Red Riding Hood’ defeats the Lithuanian VAT Wolf, writes Graham Elliott.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including BEPS; Anson; information exchange on cross-border tax rulings; proposals for a CCCTB; and an EU and global summary.

The CJEU embraces a ‘per-element approach’ and considers the limitation of certain tax advantages to purely national situations of tax-integrated groups to be a violation of the freedom of establishment.

Rebecca Murray

Michael Conlon KC

Larentia + Minerva is a seismic shift in the recovery of VAT on costs incurred in the acquisition of subsidiaries. Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) report.

Richard Insole

Judith Lesar

Richard Insole and Judith Lesar (Deloitte) review the Mapfre case, which clarifies the term ‘insurance’ for VAT purposes but raises questions about the treatment of certain warranty contracts.

Karen Killington

Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.

Chris Morgan

Chris Morgan (KPMG) provides a review of recent international tax developments that matter.

Lee Squires

Fiona Bantock

In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Larentia and Marenave, Southern Cross, Wojskowa and Property Development Company NV