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  • EU update: Case questions Finnish credit system
    Advocate General Kokott issued her non-binding opinion in the Manninen case (C-319/02) on March 18 2004 regarding the compatibility of the Finnish tax credit system with the EC Treaty
    June 12 2004
  • ECJ rules in favour of taxpayers in Portuguese VAT case
    The European Court of Justice (ECJ) has delivered a ruling in a Portuguese value-added tax (VAT) case that favours sellers of shares and securities. The ECJ ruled that the sale of shares and other securities by a Portuguese holding company did not constitute economic activities according to an article in the EC Sixth VAT Directive and, therefore, were not subject to VAT. The ruling affects all EU member states.
    June 12 2004
  • Israel promises more tax cuts
    Binyamin Netanyahu, the Israeli finance minister, has promised further tax cuts to value-added tax and corporate tax rates if the country's GDP growth continues. The June 9 2004 parliamentary statement follows the announcement of a cut in corporate tax rates from 36% to 30% over four years.
    June 12 2004
  • Simpler VAT system beckons for Europe
    The European Commission (EC) has begun a consultation on the possibility of a so-called one-stop-shop VAT system for the EU
    June 05 2004
  • Swiss update: Progress on the tax amnesty debate
    The debate on tax amnesty has been going on for more than ten years
    June 05 2004
  • EU delays final decision on Savings Tax Directive
    The council of EU finance ministers (ECOFIN) delayed a final decision on the timing of the Savings Tax Directive at a June 2 2004 meeting in Luxembourg
    June 05 2004
  • John Ormerod takes the chair at Walbrook
    Walbrook, Deloitte’s former offshore advisory business, appointed an old colleague as chairman and launched its own tax advice division within a few days of each other at the beginning of June 2004
    June 05 2004
  • Canadian update: Legislation proposes extending limitation periods for federal tax debt collection
    The Canadian Supreme Court decision last year in Markevich v. The Queen affirmed that federal limitation periods may limit collection of long-outstanding tax debts
    June 05 2004
  • Irish tax advisers escape money laundering reports
    The Irish Department of Finance’s money laundering steering committee has relaxed the money laundering reporting obligations for the country’s tax advisers
    June 05 2004
  • Italian update: Decree implements tax-transparency regime
    On April 23 2004 the Italian Ministry of Finance issued an ad hoc Decree implementing the necessary detailed rules to make the so-called transparency regime fully effective
    June 05 2004
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