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  • US Commissioner highlights tax concerns to Senate
    Mark Everson, the Internal Revenue Service commissioner - noted four issues in his June 13 speech to a Senate Committee on finance on compliance concerns relative to large and mid-size businesses. Everson said globalization, the increasing complexity of law and business transactions, and the growing book tax gap - between after tax profits and declared taxable income – had all created a more challenging climate for the IRS.
    June 18 2006
  • Pim Bertels appointed chairman of Loyens & Loeff
    Loyens & Loeff, the Benelux law firm, announced the appointment of Bertels, a tax adviser, as chairman on June 13.
    June 18 2006
  • VAT hike passed in Germany
    The Bundesrat upper house of the German parliament voted in favour of the three percentage point increase, the largest tax increase in the state since World War II, on June 16. The Bundestag, the lower house, approved the increase on May 19. The increase from 16% to 19% will be implemented on January 1 2007.
    June 18 2006
  • Commission v Finland
    Failure of a member state to fulfil obligations – Articles 28 EC and 49 EC – Sixth VAT Directive – Articles 21 and 22 – Obligation for a taxable person who is established in a member state other than the one where he carries out taxable transactions to appoint a tax representative who is not directly liable to pay VAT.
    June 14 2006
  • Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut
    Sixth VAT Directive – Article (6)(2)(a) – Article 11(A)(1)(c) – Use for private purposes by a taxable person of part of a building forming, in its entirety, part of the assets of his business – Treatment of private use as a supply of services for consideration – Determination of the taxable amount – Definition of ‘full cost’ to the taxable person of providing those services.
    June 14 2006
  • Badischer Winzerkeller eG v Land Baden-Wurttemberg
    Directive 69/335/EEC – Indirect taxes on the raising of capital – Merger of companies – Rectification of the land register – Charging of a fee – Whether a ‘transfer duty’ – Conditions for charging the fee.
    June 14 2006
  • Heintz van Landewijck SARL v Staatssecretaris van Financiën
    Tax provisions – Harmonisation of laws – Directive 92/12/EEC – Excise duty – Tax stamps – Sixth VAT Directive – Articles 2 and 27 – Disappearance of excise stamps.
    June 14 2006
  • Kramer Levin adds tax partner
    Philip Weingold joined the New York practice of Kramer Levin Naftalis & Frankel from McDermott Will & Emery. Weingold gives US and foreign tax advice to corporations, partnerships, limited liability companies, joint ventures and individuals
    June 11 2006
  • Aviva insurance tax director joins Deloitte UK
    Andy Todd, tax director at Aviva's life insurance group, will join Deloitte's UK insurance industry practice as a tax partner in September. Before joining Aviva, Todd was at Arthur Andersen
    June 11 2006
  • Clifford Chance New York promotes tax lawyer
    Clifford Chance announced Christopher Roman's appointment as counsel on June 7. Roman specializes in tax work involving M&A, capital markets and financial products, real estate investment trusts and private equity fund formation
    June 11 2006
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