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  • 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).
  • 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.
  • Sixth VAT Directive – Article 25 – Common flat-rate scheme for farmers – Leasing of part of a farm.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • Rupak Saha, country tax leader at GE in New Delhi, has delivered a positive verdict on the future of the Indian tax system in an interview with International Tax Review
  • The US Internal Revenue Service (IRS) issued updated procedures on July 1 2004 that taxpayers can use to request advance pricing agreements (APAs)