Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The monthly review by Chris Morgan examines two important developments in the EU, and the contrasting approaches to tax reform taken by Argentina and Portugal.
Peter Cussons considers the European Commission’s requests for information on certain Member States’ tax ruling practices.
As has been reported in the national media, the legal adviser to the EU’s finance ministers, the Council Legal Service, has concluded that one of the main provisions of the proposed European financial transaction tax (FTT) is ‘discriminatory, overreaches national jurisdiction and infringes the EU