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CJEU rules against Bulgarian legislation on VAT deregistration transactions

CMS Cameron McKenna
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Bulgaria, European Union
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May 21 2013

On 8 May 2013, the Court of Justice of the European Union (CJEU) gave its decision in the case of Hristomir Marinov (Case C-14212) where a provision

Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts

Baker & Hostetler LLP
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USA
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May 21 2013

On May 13, 2013, the Supreme Court denied a taxpayer's petition for certiorari regarding the Seventh Circuit's August 27, 2012, decision applying the

Breaking up is hard to do

CMS Cameron McKenna
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United Kingdom
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May 21 2013

The Courts have always construed tenant break rights strictly and in favour of the landlord. Where a tenant successfully exercises a break right

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

Baker & Hostetler LLP
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USA
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May 21 2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined "the three of our sister circuits that have considered the same issue

Indian American neurosurgeon sentenced to probation for unreported offshore bank accounts

Baker & Hostetler LLP
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USA
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May 21 2013

On February 1, 2013, the U.S. District Court for the Eastern District of Wisconsin sentenced Arvind Ahuja, a Milwaukee neurosurgeon, to serve three

STJ suspends decision on place of collection of the ISS in transactions involving lease-purchase agrerements

Kincaid | Mendes Vianna Advogados
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Brazil
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May 20 2013

The Superior Court of Justice (STJ) judged through the First Section Special Appeal No. 1.060.210 - SC (20080110109-8), which dealt with the

Tax law subjecting online retailers, without a physical presence in the state, is not unconstitutional

Smith Gambrell & Russell LLP
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USA
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May 20 2013

In Overstock.com, Inc. v. New York State Dept. of Taxation & Fin., the Court of Appeals considered a 2008 amendment to Tax Law 101(b)(8)(vi

New York Court of Appeals upholds Amazon law

Loeb & Loeb LLP
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USA
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May 20 2013

The New York Court of Appeals recently upheld the constitutionality of New York's Amazon law, which requires out-of-state (or remote) sellers to

Tax Court allows some discount in valuing fractional interests in works of art

Loeb & Loeb LLP
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USA
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May 20 2013

In Elkins v. Commissioner (Tax Court, March 11, 2013), the decedent had owned an art collection consisting of 64 pieces, some of which were paintings

Taxpayer successfully exchanges his former residence under Section 1031

Loeb & Loeb LLP
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USA
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May 20 2013

In Adams v. Commissioner (Tax Court, January 10, 2013), the taxpayer owned a home in San Francisco that he occupied as his principal residence. In

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Search results

CJEU rules against Bulgarian legislation on VAT deregistration transactions

Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts

Breaking up is hard to do

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

Indian American neurosurgeon sentenced to probation for unreported offshore bank accounts

STJ suspends decision on place of collection of the ISS in transactions involving lease-purchase agrerements

Tax law subjecting online retailers, without a physical presence in the state, is not unconstitutional

New York Court of Appeals upholds Amazon law

Tax Court allows some discount in valuing fractional interests in works of art

Taxpayer successfully exchanges his former residence under Section 1031

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