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GMAC's strategy for limiting VAT payments is lawful

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 29 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

New EU VAT service for digital services suppliers

  • RPC
  • -
  • European Union
  • -
  • October 29 2014

As reported in our August VAT update, businesses supplying digital services across the EU are able to register for a new online VAT service from 20

VAT regulations made in respect of digital services and “mini one-stop shop”

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 24 2014

On 10 September 2014 regulations were made to address the following two developments: the change in the VAT place of supply rule for business to

EU Council amends Parent-Subsidiary Directive to prevent hybrid loan abuse

  • RPC
  • -
  • European Union
  • -
  • October 24 2014

On 8 July 2014 the Council of the European Union adopted amendments to Directive 201196EU (the Parent-Subsidiary Directive). The amendments aim to

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