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After the European Court of Justice struck down VAT avoidance schemes in three UK cases, HM Revenue and Customs will review 175 related U.K. court cases by April 22.

The government will allow a 150% deduction from annual returns for research spending. The tax breaks are part of a 15-year plan to encourage investment in knowledge-based industries.

Sixth VAT Directive – Exemptions – Article 13A(1)(b) and (c) and (2) – Medical care – Care provided in the exercise of the medical profession – Medical tests provided by a laboratory and ordered by a medical practitioner.

Determination of the place where taxable transactions are effected for the purposes of VAT imposed and collected under Sixth Council Directive 77/388/EEC (‘the Sixth Directive’).

New CFC (controlled foreign company) rules entered into force in Sweden on January 1 2004. The rules apply to fiscal years beginning after December 31 2003. This means that for companies (or individuals) with a fiscal year of 1 January to 31 December, 2004 was the first year when the new rules were applicable and hence the companies had to disclose their holdings in CFC in their tax return 2005. For companies with other fiscal years they must normally disclose their holdings in CFCs for the first time in their 2006 tax return.

Mark Fidelman has joined Ballentine Barbera to open its New York office, where he will be lead partner and principal. He was previously a senior manager in KPMG's New York office.

On January 20, the Spanish government published the draft of the second piece of the planned tax reform for 2006 (to be in force from January 1 2007). The first piece, which deals with anti-abuse measures, was also made public recently and was analyzed in a previous issue of the magazine.

Daniel Friel, head of international tax, and Sean Finn resigned from the partnership at Lovells in London on February 24 to join Latham & Watkins on a date to be agreed.

The Russian transfer pricing rules, which were introduced in 1999, are mainly contained in articles 20 ("related parties") and 40 ("principles of determining prices of goods [work, services] for tax purposes"). of the Russian Tax Code.

The new treaty between Poland and Sweden was signed on November 19 2004 and is awaiting publication. The new treaty should come into force from January 1 2006 but the lack of publication may defer implementation.