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Freedom to provide services – Free movement of capital – Companies established in non-member countries – Activity entirely or principally directed towards the territory of a member state – Grant of credit on a commercial basis – Requirement of prior authorisation in the member state in which the service is provided.

Sixth VAT Directive – Article 33(1) – Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes – Definition of ‘turnover taxes’ – Italian regional tax on productive activities.

Frederic Feyten has left NautaDutilh in Luxembourg to join Oostvogels Pfister Roemers as a partner

Francesca Lagerberg is leaving Smith & Williamson to join Grant Thornton as head of its new national tax office in the UK. Lagerberg, the chairman of the tax faculty of the Institute of Chartered Accountants of England and Wales, will be responsible for providing technical know-how to the firm's tax practice

The leaders of the tax community in the Americas came to the Waldorf-Astoria hotel in New York on September 28 to celebrate the cutting-edge tax work done in the region in the past 12 months or so at International Tax Review's first Americas Tax Awards.

The European Commission will propose a "relatively modest solution" to the "problem" of the cross-border treatment of losses when it publishes a communication on the topic in the near future, according to Laszlo Kovacs, commissioner for taxation and customs union. In a speech at a dinner put on by CFE, the confederation of European tax advisers, during its general assembly in London, Kovacs also said the Commission would have to make some choices when it comes to putting forward its proposal on a common consolidated corporate tax base. "By its very nature, a common tax base cannot exactly match the current tax bases of the 25 Member States." he said.

Aleris, an aluminium products and recycling company, has promoted Robert Pence to the position of vice-president for global tax.

Dominique de Villepin, the French prime minister, will give businesses and individuals tax deductions worth more €7 billion ($8.9 billion) before next year's general election

Eugene Sitarz, formerly tax department director, has become vice president, tax at the Ohio utility company

ANZ, an Australian financial services group, and the Australian Tax Office announced on September 29 that they had reached agreement on a Forward Compliance Arrangement to cover the bank's compliance requirements under the goods and services tax, for an initial three-year trial period. ANZ is the first Australian company to enter into such a set-up, which is aimed at large corporates and is considered to be "an alternative" to ATO audits, and "requires a commitment of continuous disclosure to the Tax Office".