We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 173

Claims for overpaid VAT by non-profit sports clubs

  • RPC
  • -
  • European Union
  • -
  • February 26 2015

As reported in last month's edition, HMRC has reversed its guidance in relation to the VAT treatment of fees paid by non-members of non-profit

AG opines that UK group relief rules do not contravene EU law

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • February 2 2015

On 23 October 2014 the Advocate General (AG) opined that the UK's group relief rules, as amended post-Marks and Spencer, do not contravene EU law

ECJ confirms requirements for VAT “fixed establishment”

  • RPC
  • -
  • European Union
  • -
  • February 2 2015

In an unsurprising, but helpful, decision the European Court of Justice (ECJ) has confirmed the requirements for a taxable person established in one

Membership no handicap to zero-rating

  • RPC
  • -
  • European Union
  • -
  • January 29 2015

Following the CJEU's decision in Bridport & West Dorset Golf Club in December 2013, HMRC has released Business Brief 252014, in which its changed

Procurement and state aid

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • January 23 2015

In November 2014, the UK’s new competition regulator, the Competition and Markets Authority (CMA) issued a “60 second summary” containing advice for

CJEU confirms UK failed to comply with EU law by retroactively curtailing rights of taxpayers to recover tax unlawfully paid

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • January 22 2015

The European Commission has succeeded in obtaining a declaration from the Court of Justice of the European (CJEU) that the UK Government failed to

A blue print for brand protection CJEU approves Apple's trade mark for store layout

  • RPC
  • -
  • European Union
  • -
  • December 15 2014

The Court of Justice of the European Union (CJEU) has recently held in Apple Inc v. Deutsche Patent-und Markenamt that the representation of a layout

The CJEU on fixed establishment

  • RPC
  • -
  • European Union
  • -
  • November 27 2014

The Court of Justice of the European Union (CJEU) has confirmed that when determining the supply of services for VAT purposes for an entity to have

In-app purchases: no more “free” downloads?

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • November 19 2014

“Five-year-old runs up £1,700 iPad bill in ten Minutes!”. It’s headlines like these which have been getting regulators across Europe hot under the

Data Protection Regulation latest

  • RPC
  • -
  • European Union
  • -
  • November 13 2014

EU member states have now agreed to conclude negotiation regarding the EU Data Protection Draft Regulation in 2015. It is now looking like there is a