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Results: 1-10 of 154

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

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

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

Updates to the VAT finance manual

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 28 2014

The decision of the European Court of Justice (ECJ) in Wheels Common Investment Fund Trustees Ltd and others v HMRC in which the ECJ confirmed that

Over EUR760 million worth of product seized by EU customs authorities in 2013

  • RPC
  • -
  • European Union
  • -
  • August 22 2014

According to the "Report on EU Customs Enforcement of intellectual property rights - Results at the EU border 2013", customs authorities in 2013

Supreme Court bombshell on costs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 14 2014

On 1 April 2013, the Jackson reforms introduced significant changes to the way in which litigation is funded and abolished the recoverability of

"Fashioning" prior art CJEU ruling on unregistered community designs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 7 2014

On reference from the Irish Supreme Court, the Court of Justice of the European (CJEU) has provided further commentary on the scope of prior art