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  • Australia plans to simplify tax system
    Peter Costello, the Australian treasurer, said a new bill will cut tax legislation by 4100 pages. The Tax Laws Amendment (Repeal of Inoperative Provisions) Bill, released on June 22, will also give some terms with multiple definitions a single meaning.
    June 26 2006
  • Ian Paisley asks for Northern Ireland corporation tax cut
    Ian Paisley, leader of the Democratic Unionist party, said that the Northern Ireland corporate tax rate should be dropped because of the low rate of 12.5% in Ireland.
    June 26 2006
  • ECJ rules in favour of Belgian coordination centres
    Belgian coordination centres, where a multinational centralizes one of its business activities in the jurisdiction, can benefit from tax breaks until 2010, the European Court of Justice (ECJ) ruled on June 22. The ECJ said it was inconsistent to take away the tax breaks from coordination centres that would lose their status, which was renewed on a 10-year basis, before 2010. But the ECJ said the tax breaks, which allow firms to avoid a levy on profits, did contravene EU law.
    June 26 2006
  • 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
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