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  • 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
  • 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
  • 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
  • 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 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
  • China piles pressure on foreign companies
    Tax officials in China have been stepping up efforts to combat tax evasion by foreign-invested companies that is estimated to cost the country Rmb30 billion ($3.62 billion) in lost revenue every year
    July 10 2004
  • Russia proposes corporate tax changes
    The Russian Taxes and Levies Ministry has announced proposed changes to the corporate tax system. The modifications to Tax Code chapter 25 are intended to improve corporate income tax procedures in Russia and would include approximating accounting and tax reporting, modifying the procedure of determining the tax base, and simplifying corporate income tax administration.
    July 10 2004
  • GE’s India tax chief optimistic about tax system
    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
    July 10 2004
  • US updates legislation on advance pricing agreements
    The US Internal Revenue Service (IRS) issued updated procedures on July 1 2004 that taxpayers can use to request advance pricing agreements (APAs)
    July 10 2004
  • German tax star makes a break for independence
    Jürgen Hartmann, one of the most respected tax lawyers in Germany, has left the law firm CMS Hasche Sigle to set up his own practice
    July 10 2004
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