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Sixth VAT Directive – Exemptions – Article 13A(1)(b) and (c) and (2)(a) – Medical care provided by bodies other than those governed by public law – Medical care provided in the exercise of a medical profession – Medical tests carried out by a laboratory governed by private law outside a centre for treatment on prescription from general practitioners – Conditions for the exemption – member states’ discretion – Limits.

Matthew Saronson, a specialist in private equity fund and cross-border taxation, will become a partner on 1 July 2006

Linklaters won the European firm of the year award at International Tax Review's annual European awards dinner. The dinner took place at Claridges, London on May 24. To see who else won, click here

"The progress of the European Commission's Common Consolidated Corporate Tax Base initiative depends a lot on the German presidency of the EU in the first half of 2007," said a Commission official at a conference on corporate tax strategy in Barcelona on May 31. "If there is no agreement then the initiative may be stalled for some years," added the official, who emphasized that his was a personal view and not an official Commission position. He said if the timetable for a legislative proposal on the CCCTB by 2008 is to be met, drafting would need to begin in mid-2007

The Internal Revenue Service said on May 31 that GE, who have the largest tax return in the US, had successfully filed its tax return electronically. The 237-megabyte document, which would have been about 24,000 pages, was filed on May 18

Contrary to our weekly e-mail of May 15, Denis Weber has not left the partnership of Loyens & Loeff to become professor of European corporate tax at the University of Amsterdam. He will combine both roles

Dan Lange has replaced Peter Corcoran as global head of international tax at Deloitte. Lange will continue as US head of international tax

Alasdair Douglas, who set up the tax practice at Travers Smith in 1984, will take over as senior partner on July 1. Previous head, corporate lawyer Christopher Bell, will retire

Mark Sheiham, a corporate tax lawyer at Simmons & Simmons' London office since 1998, is now a partner. Simmons & Simmons announced Sheiham's promotion on May 31

Judith Harger has become the first tax partner in the London office of LeBoeuf Lamb Greene & Macrae. She joined from Denton Wilde Sapte