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  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
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