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Hauptzollamt Hamburg-Jonas v Josef Vosding Schlacht-, Kuhl-und Zerlegebetrieb GmbH & Co, Vion Trading GmbH and Ze Fu Fleischhandel GmbH

Regulation (EC, Euratom) No 2988/95 – Protection of the European Communities’ financial interests – Article 3 – Recovery of an export refund – Determining the limitation period – Irregularities committed before the entry into force of Regulation No 2988/95 – Rule on limitation forming part of the general civil law of a member state.

January 29 2009
EU proposes new rules for VAT invoicing to help tackle fraud

The European Commission adopted a proposal on January 28 simplifying, modernising and harmonising VAT invoicing rules.

January 28 2009
Transfer Pricing Associates strengthens customs practice

TPA Global has made up a partner in their customs practice in Switzerland.

January 28 2009
Mandatory arbitration gains popularity in advance pricing agreement cases

A recent memorandum of understanding signed by the US and Germany has introduced a set of guidelines that set out how to utilise arbitration in advance pricing agreements.

January 28 2009
Vote to find North America's most admired tax directors

International Tax Review is conducting a poll to find the 10 most admired tax directors in North America.

January 27 2009
Court confirms Textron case

The US First Circuit Court of Appeals has confirmed the judgment in the important Textron case, delivering a blow to the Internal Revenue Service (IRS).

January 27 2009
Geithner sets out administration's tax priorities

President Obama's nominee for secretary of the Treasury told senators at his confirmation hearing that the administration wants to simplify the tax system.

January 27 2009
US firms use tax havens

Eighty-three of the 100 largest publicly traded US companies had subsidiaries in multiple tax havens in 2007, said a report by the US Government Accountability Office (GAO).

January 27 2009
Hein Persche v Finanzamt Ludenscheid

Free movement of capital – Income tax – Deduction of gifts to bodies recognised as charitable – Deduction restricted to gifts to national bodies – Gifts in kind – Directive 77/799/EEC – Mutual assistance by the competent authorities of the member states in the field of direct taxation.

January 27 2009
UK agrees to information exchange with Guernsey

The new tax information exchange agreement (TIEA) between the UK and Guernsey, which was signed in London on January 20, covers pension schemes, investment schemes, information on nominees and trusts. It amends the provisions of the 1952 agreement between the two governments.

January 27 2009

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