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Diana Hickey and Margreet Nijhof have become partners in Baker & McKenzie's tax practice in the San Francisco/Palo Alto office Hickey is an corporate international tax planning specialist. Nijhof focuses on domestic and international tax planning with an emphasis on corporate reorganizations and restructurings as well as transfer pricing.

Bernhard von Thaden, formerly a partner with KPMG's transfer pricing practice in Los Angeles, has joined DLA Piper Rudnick Gray Cary's office in the same city as a senior economist. He will be part of the global transfer pricing practice

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Roderik Bouwman has joined DLA SchutGrosheide, the Dutch branch of DLA Piper Rudnick Gray Cary, as a tax partner in its Amsterdam office. He was previously a partner of Nauta Dutilh

Sixth VAT Directive; Article 2(1), Article 4(1) and (2) and Article 5(1); Deduction of input tax; Economic activity; Taxable person acting as such; Supply of goods; Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number; Carousel fraud;

Directive 69/335 – Indirect taxes on the raising of capital – National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) – Capital duty – Increase of capital – Payment ‘to the share premium account’ – Increase in the assets of the company – Increase in the value of shares – Provision of services by a member – Payment made by a member of a member – Payment to a subsidiary – ‘Real recipient’ – Levying of capital duty once only (in the Community) – Article 52 of the EC Treaty (now, after amendment, Article 43 EC) – Freedom of establishment – National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that member state.

Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) – Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number – Carousel fraud.

Claim for Repayment of Tax; VAT paid in error; VAT Act 1983 Sch 2; samples treated as desupplied; Time limit for claims;

Miroslaw Barszcz, a partner in the Warsaw office of Baker & McKenzie, has joined the Polish government as a vice minister of finance. Barszcz only joined the firm as a partner in 2005 after nine years as a VAT specialist at international tax consultancy firms. At Baker & McKenzie he provided tax advice to clients across the service and manufacturing sectors and for national and local government in Poland

Charles Elphicke has become a partner in the corporate tax and employee share incentives practice of Mayer, Brown, Rowe & Maw in London. He joins from Reed Smith.