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  • Stradasfalti Srl v Agenzia delle Entrate Ufficio di Trento
    Whether national rules precluding deduction of input VAT on motor vehicles which are not intrinsic to the taxable person’s business activity as such, or on fuel for such vehicles, may be justified on the basis of Article 17(7) of the Sixth VAT Directive.
    June 21 2006
  • Commission of the European Communities v Council of the European Union
    State aid – Existing aid scheme – Tax scheme for coordination centres established in Belgium – Competence of the Council.
    June 21 2006
  • Administration de l’enregistrement et des domains v Eurodental Sàrl
    Sixth VAT Directive – Transactions within the territory of the country – Exemptions – Dental technicians – Right to deduct – Intra-Community supplies of goods and services – Exemptions – Intra-Community transactions which would also be exempt if they were purely domestic – Principle of neutrality.
    June 21 2006
  • Kingdom of Belgium and Forum 187 ASBL v Commission of the European Communities
    State aid – Existing aid regime – Tax regime for coordination centres established in Belgium – Application by an association – Admissibility – Commission Decision that the regime does not constitute aid – Change in the Commission’s appraisal – Article 87(1) EC – Protection of legitimate expectations – General principle of equal treatment.
    June 21 2006
  • Centro Equestre da Leziria Grande Lda v Bundesamt fur Finanzen
    Tax legislation – Tax on income – Article 59 of the EC Treaty (now, after amendment, Article 49 EC) – Equestrian dressage performances and lessons provided in a member state by a company established in another member state – Deductibility of expenses having an economic connection with the supply of services in the member state of taxation.
    June 21 2006
  • Yukos owes $13 billion to Russian tax authorities
    Bankrupt oil company Yukos has debts of R353.8 billion ($13.1 billion) to the Russian Federal Tax Service, according to the Moscow arbitration court. Yukos has already paid the Russian tax authorities R418 billion ($15.5 billion).
    June 18 2006
  • Grant Thornton gets new transfer pricing head
    Enrique Rayon was named as head of the US west coast transfer pricing team on June 12. Grant Thornton's west coast practice covers the states of California, Arizona, Oregon, Washington, Hawaii, Utah, Nevada, Arizona and New Mexico.
    June 18 2006
  • German Finance Minister wants corporate tax cut
    Peer Steinbrueck plans to reduce the federal corporate tax rate from 25% to between 16% and 12%, according to the German media. With an average state corporate tax levy of 13%, this would bring the corporate tax rate down to between 28% and 25%, less than the present OECD average. Germany has the third highest rate in the OECD at the moment. The reduction would be implemented in 2008.
    June 18 2006
  • UK minister promotes communication between business and government
    Ed Balls, who became economic secretary to the Treasury in May 2006, said the government would promote discussion on tax issues between business and the authorities in a speech delivered on June 14. Balls did not highlight any plans to encourage discussion in the speech.
    June 18 2006
  • Ten promoted to partners at KPMG's UK tax practice
    In October 2006, KPMG will add ten partners to its UK tax practice. The ten come from across the UK, including Leeds, Manchester, London and Reading.
    June 18 2006
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