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The UK House of Lords has told the government it should try harder to reduce the complexity of the country's corporate tax system

Indirect taxes on the raising of capital - Council Directive 69/335/EEC of 17 July 1969 as amended by Council Directive 85/303/EEC of 10 June 1985 - whether the directive allows the member state of destination to treat the transfer as a transaction that is subject to capital duty - Case C‑178/05 Commission v Greece.

Hungary's corporate taxation system will be reviewed and simplified next year. The country's finance minister said that this will include cuts in some business taxes

The heat about the tax affairs of private equity houses has spread from the UK to the US

Sixth Directive – VAT – Concept of transactions consisting in ‘the negotiation of credit’.

The UK tax authorities published two consultation documents on June 20 looking for the views of taxpayers and practitioners on a system of advance rulings and clearances and a new approach to dealing with transfer pricing enquiries

Article 4 of the Sixth VAT Directive – Notion of economic activity carried out independently – Employee of a company who is also sole shareholder and sole director.

Thirteenth VAT Directive – Article 2(2) – GATS – Most-favoured-nation clause – Interpretation of secondary Community law in the light of international agreements concluded by the Community.

Failure of a member state to fulfil obligations – Directive 83/182/EEC – Temporary import of means of transport – Tax exemptions – Normal residence in a member state.

Failure of a member to fulfil obligations – Directive 69/335/EEC – Indirect taxes on the raising of capital – Capital duty – Exhaustive harmonisation – National legislation providing for taxation of any transfer of the effective centre of management or registered office, in so far as the company concerned is not subject to capital duty in the member state of origin – National legislation under which agricultural cooperative organisations, and associations or consortia thereof of any kind, are exempted from the tax – National legislation under which co-ownership of vessels, shipping consortia and any form of shipping company are exempted from the tax – Prevention of tax avoidance – Abuse of rights – Limitation of the temporal effects of a judgment.