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  • Ministero dell’Economia e delle Finanze, Agenzia delle Entrate v FCE Bank plc
    Sixth VAT Directive – Articles 2 and 9 – Fixed establishment – Non-resident company – Legal relationship – Cost-sharing agreement – OECD Convention on double taxation – Meaning of ‘taxable person’ – Supply of services effected for consideration – Administrative practice.
    March 23 2006
  • UK companies want simpler R&D tax credits
    The credits to encourage innovation, introduced in April 2000, are hampered by tax inspectors' poor understanding, said Intellect, a high-tech industry group.
    March 21 2006
  • Venezuela gives Total a day to pay
    Total, a French oil company, owes the Venezuelan tax authorities about $99 million from between 2001 and 2004. The authorities said non-payment would lead to fines, office closures and property seizures.
    March 21 2006
  • Debevoise Paris gets new tax partner
    Transaction specialist Pierre-Pascal Bruneau joined the firm from Slaughter and May's Paris office, where he was a partner for more than10 years.
    March 21 2006
  • Indian industry campaigns for infrastructure incentives
    The withdrawal of infrastructure tax breaks, as proposed in the budget, would lead to companies pulling investment, according to a Federation of Indian Chambers of Commerce and Industry survey.
    March 21 2006
  • New London tax head at Clifford Chance
    Nick Sherwin will be the head of Clifford Chance's tax, pensions and employment group in London from April 1. Sherwin has been a partner of the firm since 1993 and was previously head of the pensions group.
    March 21 2006
  • UK taxation institute calls for end to ad-hoc law-making
    The Chartered Institute of Taxation said it wants more legislation and less guidance from HMRC in a paper called Tax Reform Commission Evidence.
    March 21 2006
  • China's 5-year domestic tax revenue tops $96 billion
    Tax revenue collected from Chinese domestic companies was almost eight times the amount collected between 1996 and 2000, the State Administration of Taxation announced on March 13.
    March 21 2006
  • De Danske Bilimportører v Skatteministeriet
    Sixth VAT Directive – Article 11(A) – Taxable amount – Motor vehicle registration duty.
    March 16 2006
  • Fidium Finanz AG v Bundesanstalt fur Finanzdienstleistungsaufsicht
    Free movement of capital – Freedom to provide services – Grant of credit by an undertaking having its registered office in a third country to residents of a member state – Requirement of prior authorisation in the member state in which the service is provided – Abuse.
    March 16 2006
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