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Results: 1-10 of 175

Reflex actions: Plaza BV v- The Law Debenture Trust Corporation

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • March 10 2015

The recent judgment of Mrs Justice Proudman in Plaza BV v- The Law Debenture Trust Corporation illustrates and extends a line of authorities in

Juncker's utopia: a virtual Europe without borders

  • RPC
  • -
  • European Union
  • -
  • March 6 2015

It is 2015 and the relentless appetite for consumption of content has never been greater. Consumers demand access to content that is immediate and

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

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

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

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