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Albacom SpA and Infostrada SpA v Ministero del Tesoro, del Bilancio e della Progammazione economica, Ministero delle Comunicazioni

In the joined cases of Albacom and Infostrada (C-292/01 and C-293/01) the ECJ ruled that the Italian government’s charge on the turnover of telecommunications licence holders went beyond the relevant directive’s stipulation that fees should cover only the licensing system’s administrative costs and was contrary to the objectives of the Community legislature.

September 17 2003
Bosal Holding BV v Staatssecretaris van Financien

Freedom of establishment - Taxation - Taxes on company profits - Limitation of the deductibility in one member state of costs connected with holdings of a parent company in its subsidiaries established in other member states - Coherence of the tax system.

September 17 2003
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

Reference for a preliminary ruling – VAT and Duties Tribunal, London – Interpretation of Articles 27 and 33 of Directive 77/388/EEC – Interpretation of Article 87 EC – Introduction of tax on insurance contracts – Obligation to seek prior authorisation from the Council.

September 17 2003
Cookies World Vertriebs GmbH v Finanzlandesdirektion für Tirol

Sixth VAT Directive – Motor vehicle made available under a leasing contract – Taxable transactions – Own consumption – Article 17(6) and (7) – Exclusions provided for under national law at the date of entry into force of the directive.

September 10 2003
Commission of the European Communities v Council of the European Union

Directive 2001/44/EC – Legal basis – Articles 93 EC and 94 EC or Article 95 EC.

September 08 2003
Ernst & Young

Firm details:

August 31 2003
Grant Thornton

13th Floor, Gloucester Tower

August 31 2003
Deloitte Touche Tohmatsu

Asia Pacific Regional Office

August 31 2003
Greenwoods & Freehills

Greenwoods & Freehills Pty Limited is a specialist tax practice and Australia's largest advisory firm practising in revenue laws only. The amalgamation of our personnel qualified in the disciplines of accounting and law enables the firm to offer our clients an appropriate balance between the interpretation and the practical application of tax laws.

August 31 2003
Clayton Utz

No 1 O'Connell Street

August 31 2003

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