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  • Ansaldo Energia SpA and Amministrazione delle Finanze dello Stato; Amministrazione delle Finanze dello Stato and Marine Insurance Consultants Srl; GMB Srl and Others and Amministrazione delle Finanze dello Stato
    Recovery of sums paid but not due — Procedural time-limits under national law — Interest.
    September 14 1998
  • Ministero delle Finanze and Spac SpA
    Recovery of sums paid but not due — Procedural time-limits under national law.
    September 14 1998
  • VAT TREATMENT OF
    A ruling of the Brandenburg tax court raises interesting issues concerning the value-added tax (VAT) treatment of companies which have little substance and engage in no meaningful economic activity.
    August 31 1998
  • NEW AUSTRIA-GERMANY TREATY NEGOTIATED
    Financial authorities in Austria and Germany have continued negotiations over the new double tax treaty of May 1998. Representatives of the Austrian Ministry of Finance have already disclosed the most important changes to the existing double tax treaty that the authorities were able to agree on. Although the negotiations have not yet been finalized in all aspects, it is likely that the following changes will be effective from the tax year 2000.
    August 31 1998
  • ICI v Colmer encourages EU cross-border joint ventures
    The recent European Court of Justice (ECJ) decision in ICI v Colmer follows principles in earlier ECJ cases, ie that UK direct tax law is subject to the Treaty of Rome, and where it contravenes the principle of freedom of establishment (non-discrimination), taxpayers have recourse to Community law.
    August 31 1998
  • Hicks, Muse, Tate & Furst consults Weil Gotshal & Manges
    US leveraged buy-out company Hicks, Muse, Tate & Furst is to sell LIN Television to affiliate company Chancellor Media. The deal is valued at $900 million and involves Chancellor issuing 17.7 million shares to Hicks Muse, doubling Hicks' stake in the company from 9% to 18%. Hicks Muse bought LIN Television in March 1998.
    August 31 1998
  • ATL consults Cravath, Swaine & Moore
    Philips, the Dutch electronics company, is to acquire US medical company ATL Ultrasound in an $800 million deal.
    August 31 1998
  • Euro stars: the leading tax advisers
    Lawyers are following accounting firms into global networks and accounting firms are following lawyers in to legal services. Phillippa Cannon and Oliver Ralph try to make sense of the tax merry-go-round and find out which advisers in Europe are coming out on top
    August 31 1998
  • The Netherlands
    TAX LEGISLATION; TREATY DEVELOPMENTS; INTERNET TAXATION
    August 31 1998
  • TAX REFORM IN PROGRESS
    In March 1998, Argentina's Executive signed a tax reform proposal containing several provisions.
    August 31 1998
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