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  • South African update: Minister reveals Budget shock for banks and corporations
    Though the Minister of Finance’s Budget presented in February was described as bland, there was a shock which will affect banks and corporates
    July 17 2004
  • ECJ tax rulings increase pressure on national tax systems
    The European Court of Justice (ECJ) ruled on July 15 2004 in favour of the taxpayer in two cases that could have broad implications for EU companies’ tax strategies
    July 17 2004
  • Belgian tax amnesty fails to deliver
    An untaxed savings plan that the Belgian government introduced towards the end of 2003, has yielded only about 2% of the targeted amount at the halfway stage. The plan represents the Belgian government's attempts to bring home billions of euros of untaxed savings, but has so far yielded only €17.5 million ($21.7 million).
    July 17 2004
  • Commission v Finland
    Failure of a member state to fulfil obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector.
    July 14 2004
  • Commission v Germany
    Failure of a member state to fulfil obligations – Directive 77/388/EC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector.
    July 14 2004
  • Finanzamt Rendsburg v Detlev Harbs
    Sixth VAT Directive – Article 25 – Common flat-rate scheme for farmers – Leasing of part of a farm.
    July 14 2004
  • Spain v Commission
    Articles 4(c) CS and 67 CS – Commission Decision No 2496/96/ECSC – Export aid for steel undertakings – Observance of a reasonable period – Tax deduction – Duty to state reasons – Selective nature – General measure.
    July 14 2004
  • Commission v Sweden
    Failure of a member state to fulfil its obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector.
    July 14 2004
  • Commission v Italy
    Failure of a member state to fulfil obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector.
    July 14 2004
  • Commission v Belgium
    Failure of a member state to fulfil obligations – Indirect taxes – Directive 69/335/EEC – Raising of capital – Tax on stock exchange transactions – Tax on the delivery of bearer securities.
    July 14 2004
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