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Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen

VAT – Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC – Exemption – Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors – Direct effect.

November 06 2003

Elliniko Dimosio v Maria Karageorgou, Katina Petrova and Loukas Vlachos

Sixth VAT Directive – Article 21(1)(c) – Persons liable to tax – Person mentioning the tax on an invoice – Tax paid in error by a non-taxable person and included in the invoice established by that person.

November 06 2003

Dansk Postordreforening v Skatteministeriet

Removal from the register.

November 06 2003

Savings Directive leads to new tax language for bond and MTN documents

The International Primary Market Association (IPMA) has released standard tax exemption clauses to take into account the new EU Savings Directive.

November 02 2003

Tax havens stymie OECD goals

The OECD kept efforts at achieving a global level playing field for exchanging tax information alive at its Global Tax Forum in Ottawa on October 14 and 15 2003. But the organization faces perpetual resistance from a handful of so-called tax havens that oppose the plans.

November 01 2003

South Africa consults on tax amendments

Taxpayers in South Africa will be able to submit comments on the Draft Revenue Laws Amendment Bill published on October 8 2003. Proposed changes include repealing the tax on foreign dividends in the hands of resident recipients who hold a significant interest (25% or more) in the companies declaring the dividends.

November 01 2003

Jersey identifies possible gap in EU tax net

The EU Savings Tax Directive may not apply to discretionary trusts in Jersey according to government officials in the offshore tax haven. High net worth individuals who establish discretionary trusts to manage their wealth stand to benefit.

November 01 2003

Germany considers tax break for insurers

The German government is set to make far-reaching changes to tax laws to boost the struggling insurance sector. The changes will allow insurers to deduct losses on the stock market from their taxable income and could save the industry as much as ?10 billion.

November 01 2003

Belgian tax boutique hires DLA tax lawyer

Vandendijk & Partners successfully lured Marc Quaghebeur from DLA on October 1 2003. The boutique firm was set up in 2000 and specializes in domestic and international taxation particularly in the financial services and insurance industries.

November 01 2003

When are profits sourced in Hong Kong?

The Hong Kong Inland Revenue Department (IRD) has published two advance rulings made by the Commissioner of Inland Revenue (CIR). The taxpayers in these two cases have similar business operations, however, it is interesting to see that the CIR rulings are quite different.

November 01 2003

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