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  • Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona
    Whether a tax such as IRAP – a regional tax on production levied in Italy – is compatible with the Community prohibition of national turnover taxes other than VAT. Article 2 of the First VAT Directive – Sixth VAT Directive.
    March 17 2005
  • Wertschek comes back to McCarthy Tétrault
    One of McCarthy Tétrault's former tax partners has rejoined the firm. Rosemarie Wertschek, a corporate and international tax specialist, has returned to the firm in its Vancouver office after a two-year absence, during which she helped to set up Wilson & Partners, a Canadian tax boutique affiliated to PricewaterhouseCoopers.
    March 13 2005
  • Tax Court must disclose judicial reports
    Companies are set to get more ammunition to fight tax disputes in the US after the Supreme Court ruled that special trial judges at the US Tax Court will have to make their reports public.
    March 13 2005
  • New tax group aims to take on the world
    An alliance of tax firms has come together in Europe , India and the US to provide their clients with independent tax advice on international tax. Taxand will be a non-exclusive network of tax firms which will work with each other when possible. The group has three objectives: "managing the global tax alliance and brand; coordinating international client relationships and services and sharing knowledge"
    March 13 2005
  • European court dilutes insurance VAT exemption
    The European Court of Justice (ECJ) has dealt a blow to outsourcers in the insurance industry with its judgement in the Dutch case of Staatssecretaris van Financien v Arthur Andersen & Co Accountants C S on March 3 2005.
    March 13 2005
  • Industry body opposes proposed Filipino tax hike
    The Philippine Chamber of Commerce and Industry (PCCI) has opposed a government tax proposal that would increase corporate income tax from 32% to 35%. In a position paper released on March 8 2005, the PCCI said that the proposed increase would make the Philippines uncompetitive compared to neighbouring economies, with which the country competes for foreign direct investment.
    March 13 2005
  • Commission v Spain
    VAT – Limitation of the right to deduct – Subsidies.
    March 10 2005
  • Laboratoires Fournier SA v Direction des verifications nationales et internationales
    Restrictions on the freedom to provide services – Tax legislation – Corporation tax – Tax credit for research.
    March 10 2005
  • Commission v France
    VAT – Limitation of the right to deduct – Capital goods financed by subsidies.
    March 10 2005
  • Commission v United Kingdom
    Failure of a member state to fulfil its obligations – Articles 17 and 18 of the Sixth VAT Directive – Provision of national law under which an employer may deduct VAT on supplies of fuel to his employees when reimbursing their fuel costs.
    March 10 2005
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