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  • Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt
    Interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC) and Article 73b of the EC Treaty (now Article 56 EC) – Tax legislation – Conditions for taxing income and capital in a member state – Double taxation convention concluded with another member state – Methods of exempting and offsetting tax – Wholly artificial arrangements – Cohesion of the tax system.
    March 28 2007
  • Rewe Zentralfinanz eG, as universal legal successor of ITS Reisen GmbH v Finanzamt Koeln Mitte
    Freedom of establishment – Corporation tax – Immediate offsetting of losses incurred by parent companies – Losses stemming from write-downs to the book value of shareholdings in subsidiaries established in other member states.
    March 28 2007
  • New UK tax changes announced
    The UK Treasury has published the Finance Bill 2007, which legislates for the tax provisions announced in the budget on March 21.
    March 28 2007
  • Aktiebolaget NN v Skatteverket
    Sixth VAT Directive – Supply of goods – Article 8(1)(a) – Fibre-optic cable between two member states running in part outside Community territory – Tax jurisdiction of each member state limited to the length of cable installed on its territory – Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed.
    March 28 2007
  • Miles better
    Gareth Miles has joined the partnership of Slaughter and May in London
    March 27 2007
  • EU paper to move forward environmental agenda
    The EU commission has published a green paper aimed at generating debate on environmental tax rules.
    March 27 2007
  • Taj strengthens TP practice
    Sabine Sardou has become a partner of Taj, the French member of Deloitte's tax network, in its transfer pricing practice. She had been with Ernst & Young for seven years
    March 27 2007
  • Alvarez & Marsal expands international tax practice
    Alvarez & Marsal Taxand, a US tax specialist, has added Rebecca Hoover to its Charlotte office. Hoover, who joins the firm as a senior director, previously worked in the international tax departments of Deloitte and PricewaterhouseCoopers.
    March 27 2007
  • Cuatrecasas grabs new partner
    Joan Hortala has joined Cuatrecasas as head of tax in Barcelona. He was previously in charge of PricewaterhouseCoopers' Spanish tax desk in New York
    March 22 2007
  • Commission delays coordination centres decision
    The European Commission is extending the investigation in to the tax arrangements for Belgian coordination centres, to allow Belgium and other interested parties to present their observations following the European Court of Justice's decision in the case on June 22 2006.
    March 22 2007
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