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  • University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise
    Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Transactions designed solely to obtain a tax advantage.
    February 21 2006
  • Heintz van Landewijck SARL v Staatssecretaris van Financiën
    VAT – Products subject to excise duty – Tobacco product tax stamps that go missing prior to use.
    February 16 2006
  • New co-leaders of IBA's taxes group
    Alejandro Escoda, of Cuatrecasas in Madrid, and David Hardy, a partner of McDermott Will & Emery in its New York office, have been elected co-chairmen of the International Bar Association's taxes committee for 2006
    February 13 2006
  • Tax partner reaches top of Winston & Strawn
    Thomas Fitzgerald, a partner in the firm's tax practice, will become managing partner of Winston & Strawn in August
    February 13 2006
  • Axa brings tax dispute to court
    Axa Asia Pacific is suing the Australian Taxation Office (ATO) over a A$127 million ($94 million) tax bill. The dispute originated from the ATO's treatment of the financial services company's income after the sale of Axa's health insurance business in 2002. Axa is now requesting that the court either reverses the authority's decision or reduces the company's taxable income for 2002 by A$383.1 million
    February 13 2006
  • More Aussie dollars for tax abuse
    The Australian government will spend an additional A$305 million over the next six years in a crackdown against offshore tax schemes and fraud
    February 13 2006
  • NZ minister calls for business tax reform
    Peter Dunne, the New Zealand minister for revenue, believes a thorough review of business taxation is needed to ensure New Zealand remains competitive with its major trading partners such as Australia, which is proposing significant tax cuts to both business and private income in its budget this year. He warned against seeking a short-term competitive advantage, and stressed that more substantive reform of the corporate and individual tax regime is required.
    February 13 2006
  • Luxembourg's 1929 law under EU spotlight
    The European Commission has launched an investigation in to whether Luxembourg's 1929 legislation, which exempts holding and financial companies from corporate tax, breaches EU state aid rules
    February 13 2006
  • New unit would probe tax policy changes
    An initiative to create a dynamic analyses division within the US Treasury to examine the impact of tax policy changes is included (link available) in the Blue Book – the explanations of the revenue proposals in the 2007 Budget – which was published on February 6
    February 13 2006
  • Lords rule for Revenue against Pirelli
    The UK tax authorities did win an appeal last week. The House of Lords decided that the compensation that a UK subsidiary of Pirelli, an Italian company, received from the UK for the advance corporation tax it paid on dividends paid to its parent should take into account the amount of tax credits received under the UK-Italy double tax treaty.
    February 13 2006
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