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VAT - update on ECJ cases

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 22 2013

In our previous update, we analysed two Advocate General opinions of the ECJ in the context of Irish legislative provisions which (i) allow an

EU sets out tax agenda during term of Ireland’s presidency

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 22 2013

As part of its six-month Presidency of the EU, Ireland and the Commission have, in a joint-letter dated 24 April 2013, identified seven key areas

Five EU member states to pilot multilateral tax information exchange

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 22 2013

Five EU Member States have agreed to pilot a multilateral tax information exchange facility, under which the countries will automatically exchange

Financial Transactions tax update

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 22 2013

In our last update, we outlined how the European Commission had authorised 11 Member States to introduce a Financial Transactions tax (FTT) through

Some CTMs are more equal than others...

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 16 2013

The Court of Justice of the European Union, "CJEU" recently held that the owner of a later registered Community trade mark, "CTM" can be held liable

ECJ decision confirms VAT grouping of holding companies

  • Matheson
  • -
  • European Union, Ireland
  • -
  • April 15 2013

The European Court of Justice has confirmed the Irish practice of allowing holding companies to become members of a VAT group and benefit from the

Further clarification published regarding ESMA guidelines on ETFs and other UCITS issues

  • Matheson
  • -
  • European Union, Ireland
  • -
  • March 20 2013

On 15 March 2013, the European Securities and Markets Authority ("ESMA") published a questions and answers document (the "Q&A") in relation to the

Revised Central Bank UCITS notices and guidance notes

  • Matheson
  • -
  • European Union, Ireland
  • -
  • February 18 2013

The European Securities and Markets Authority’s Guidelines on ETFs and other UCITS issues (the “ESMA Guidelines”) come into effect today

EIOPA publishes opinion on interim measures regarding Solvency II

  • Matheson
  • -
  • European Union, Ireland
  • -
  • January 29 2013

EIOPA has published its first legal opinion on certain interim measures as part of the preparation for Solvency II. The idea of introducing certain

ESMA publishes guidelines for national competent authorities for the assessment of 2012 financial statements of listed companies

  • Matheson
  • -
  • European Union, Ireland
  • -
  • January 29 2013

The European Securities and Markets Authority ("ESMA") recently published a set of priority issues (the "Priority Issues") to be used by EU national

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