Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
On 13 March 2014, the CJEU handed down five judgments on fiscal neutrality. As barrister Frank Mitchell observes, the decisions are 'difficult to reconcile' and 'pull the law in different directions'.
Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Amanda Brown examines the recent CJEU judgment in Bridport, a case which raises issues of wider interest than only the VAT treatment of ‘green fees’ paid by visiting golfers
Peter Cussons reviews the latest instalment in the long-running FII GLO saga
Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies