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  • 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
  • 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
  • US corporates welcome new international tax rules
    US multinationals and their tax advisers strongly support the overhaul of international tax rules, which is contained in bills which the US Senate and House of Representatives have passed in recent weeks
    July 10 2004
  • US and China negotiate end to semiconductor row
    The US and China have ended their four-month dispute at the WTO over what the US alleged was China’s illegal support, through its tax system, of its indigenous semiconductor makers
    July 10 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
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