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GMAC's strategy for limiting VAT payments proved lawful in ECJ

  • RPC
  • -
  • European Union
  • -
  • October 16 2014

The decision of the ECJ in the GMAC case represents a comprehensive win for the taxpayer. Although many accounts of the decision have focused upon

Child’s play - defective toys

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 15 2014

The safety and quality of the toys we buy for our children should be taken as read. These are fundamental requirements, given a child's propensity to

Jurisdiction and applicable law in product liability cases an overview

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 15 2014

In an increasingly global market, cross-border and jurisdictional issues arise in product liability cases on a frequent basis. Two recent decisions

EU consultation on cloud computing and software

  • RPC
  • -
  • European Union
  • -
  • September 30 2014

The EU has opened a public consultation to help define future research priorities in the areas of Cloud Computing and Software (including Open

VAT question on card handling fees referred to the ECJ Bookit Ltd v HMRC

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • September 25 2014

The FTT is to refer questions surrounding the scope of Article 135(1)(d) of the Principal VAT Directive, which relates to the exemptions of certain

Services from third country branch parent subject to VAT Skandia v Skatteverket

  • RPC
  • -
  • European Union, Sweden
  • -
  • September 25 2014

In a recent preliminary ruling, the Court of Justice of the European Union (ECJ) found that supplies of services from a company established in a

Root and branch changes to EU VAT rules on intra-entity supplies?

  • RPC
  • -
  • European Union, Sweden
  • -
  • September 25 2014

The European Court of Justice (ECJ) last week ruled that services provided by a US insurer to its Swedish branch were subject to VAT in Sweden. This

Dividends under Solvency II

  • RPC
  • -
  • European Union
  • -
  • September 11 2014

As you will be aware, Solvency II will impose requirements as to the quality of the capital held by a firm. Core tier 1 capital is the best, and will

Court of Appeal considers jurisdiction over companies under Brussels Regulation

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • September 9 2014

The Court of Appeal has delivered an important judgment(1) on the meaning of a company's 'central administration' under the EU Brussels I Regulation

ECJ ruling leaves door open for explosion in use of parody to mock copyrighted work

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • September 4 2014

A new European legal ruling today leaves the door open for the UK creative industries and publishers to parody work that is protected by copyright