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Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck

Sixth VAT Directive – Article 17(1) and Article 18(1) and (2) – Right to deduct input VAT – Conditions of exercise.

April 28 2004

GIL Insurance Ltd, UK Consumer Electronics Ltd, Consumer Electronics Insurance Co Ltd, Direct Vision Rentals Ltd, Homecare Insurance Ltd, Pinnacle Insurance plc v Commissioners of Customs & Excise

Sixth VAT Directive – Tax on insurance premiums – Higher rate applicable to certain insurance contracts – Insurance connected with the rental or sale of domestic appliances – State aid.

April 28 2004

Baker McKenzie strengthens US transfer pricing team

Two more economists have moved from the big four to a legal practice in the US, adding to the movement in the transfer pricing services market there

April 24 2004

Indian update: Supreme Court dismisses petition to review its decision allowing treaty benefits to Mauritian residents

The Supreme Court of India has dismissed a petition made for reviewing its earlier decision on the validity of Circular 789 issued by the Central Board of Direct Taxes

April 24 2004

Law firm merger creates new tax practice

Wilmer Cutler Pickering and Hale and Dorr will combine on May 31 2004 to create one of the largest law firms in the US

April 24 2004

Tax officials raid Yukos offices

Russian tax officials stepped up pressure on Yukos by raiding the oil company's headquarters on April 22 2004 in search of evidence of tax evasion. Mikhail Khodorkovsky, the company's former chief executive and main shareholder, has been in detention since his arrest in October 2003 on charges of fraud and tax evasion.

April 24 2004

US, UK, Australia and Canada set up tax taskforce

The governments of the world's four largest English-speaking countries have agreed to cooperate in cracking down on company tax evasion. The US, the UK, Canada and Australia will form a taskforce based in New York to pursue and prosecute businesses suspected of cheating on taxes.

April 24 2004

EU targets Germany’s exit tax regime

Germany could face proceedings in the European Court of Justice (ECJ) if it fails to respond to a European Commission (EC) demand to end its exit tax on unrealized capital gains of persons who leave the country

April 24 2004

Russia increases oil companies’ tax burden

The country's lower house of parliament on April 23 2004 approved a package of amendments to the country's tax code that increases taxes on oil exports and oil production. The Bill, part of the government's tax reform efforts planned for this year and next, would increase oil export duties from August 1 2004 and implement a new unified mineral extraction tax from January 1 2005.

April 24 2004

Czech VAT law scrapes through with injured minister’s vote

A parliamentary vote on the Czech Republic’s controversial value added tax (VAT) bill went ahead on April 22 2004 despite one of the key proponents of the bill being involved in a car crash

April 24 2004

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