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How the UK corporate tax regime will change

Louise Higginbottom of Norton Rose summarizes proposals for the reform of corporation tax and considers what it will mean

September 30 2003

Why the EU VAT and E-commerce Directive does not work

Jonathan Ivinson of Hogan & Hartson is skeptical about the EU's new e-commerce Directive as a solution to the problem of taxing e-commerce transactions

September 30 2003

French Budget gives 3% income tax cut

The government unveiled its 2004 Budget on September 25 2003, which includes a 3% income tax cut. The measure ignores warnings from the European Union and the OECD that the country will breach the European Union's Stability and Growth Pact.

September 30 2003

Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd

Articles 43 EC, 46 EC and 48 EC - Company formed in one member state and carrying on its activities in another member state - Application of the company law of the member state of establishment intended to protect the interests of others.

September 29 2003

Oce van der Grinten NV v Inland Revenue Commissioners

Directive 90/435/EEC - Corporation tax - Parent companies and subsidiaries of different member states - Concept of withholding tax.

September 24 2003

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

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