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Results: 1-10 of 13

A Oy C-12311 cross border loss relief

  • Dorsey & Whitney LLP
  • -
  • European Union, Finland, Sweden
  • -
  • February 22 2013

The judgment in A Oy (C-12311) was delivered on 21st February. The CJEU has expressly affirmed and applied the case law in Marks & Spencer

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Imputation des pertes à l’étranger : la jurisprudence Marks & Spencer a survécu !

  • Landwell
  • -
  • European Union
  • -
  • February 26 2013

Dans une décision A Oy, aff. C-12311 du 21 février 2013 la Cour de Justice de l'Union européenne, confirme sa position

Recovery of VAT on professional costs on share sales

  • Norton Rose Fulbright LLP
  • -
  • European Union, United Kingdom
  • -
  • January 22 2010

Until recently, it has generally been accepted that the VAT charged to companies in respect of most professional costs incurred in connection with a sale of shares by the holding company of a group will be an irrecoverable cost

Indirect shareholder contributions in conjunction with corporate reorganisations handle with care!

  • Schoenherr
  • -
  • Austria, European Union
  • -
  • May 6 2013

Considering the rather strict view taken by the Austrian tax courts in recent deci-sions regarding capital contribution tax on indirect shareholder

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Deduction of input VAT related to the sale of a subsidiary

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • November 25 2009

On October 29, 2009 the European Court of Justice (case C-2908) rendered an important judgment regarding the right to deduct input VAT related to the sale of a subsidiary

Zwijnenburg case: ECJ protects tax payer against to far fetching interpretation of anti-abuse provisions

  • NautaDutilh
  • -
  • Belgium, European Union, Netherlands
  • -
  • June 4 2010

On 20 May 2010, the European Court of Justice ("ECJ") issued a ruling in the Modehuis A Zwijnenburg BV case regarding the application of the anti-abuse provision of the Tax Merger Directive

European Court of Justice decision no abuse of the Merger Directive if the avoided tax is not covered by the directive

  • Greenberg Traurig LLP
  • -
  • European Union, Netherlands
  • -
  • August 6 2010

On 20 May 2010, the European Court of Justice (ECJ) issued its judgment in the Modehuis Zwijnenburg case (C-35208) regarding the interpretation of the anti-avoidance provision in the EU Merger Directive (Directive

Value added tax and acquisition of non-performing loans - decision by the European Court of Justice dated 27 October 2011 in Case C-9310

  • Mayer Brown LLP
  • -
  • European Union, Germany
  • -
  • November 4 2011

In its MKG decision dated 26 June 2003 (C-30501) the European Court of Justice (“ECJ”) ruled that each kind of factoring i.e. non-recourse and recourse factoring qualifies as a service subject to value added tax (“VAT”

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