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The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

Gowling Lafleur Henderson LLP
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Canada
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January 15 2009

The Federal Court of Appeal ("FCA") judgment in eBay Canada Ltd. and eBay CS Vancouver Inc. v. M.N.R., 2008 FCA 348 ("eBay") is the latest in a series of decisions extending the power of the Minister of National Revenue ("Minister") to compel disclosure of confidential taxpayer information

Tax - negligence and the burden of proof

DMH Stallard LLP
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United Kingdom
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January 2 2009

When HM Revenue and Customs (HMRC) believe that a taxpayer has understated their income, an assessment is raised to collect the tax which they calculate has been underpaid

Taxpayer wins case on application of California property tax to aircraft

Loeb & Loeb LLP
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USA
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December 20 2008

In Auerbach v. Assessment Appeals Board No. 2 for the County of Los Angeles, the California Court of Appeal upheld the finding of the Superior Court in favor of the taxpayer in a case that addressed the correct value on which property tax should be imposed for a private airplane

Brazilian Taxpayers Council allows PISCOFINS credits on freight expenses

Baker & McKenzie
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Brazil
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March 29 2013

Last February, the Brazilian Taxpayers Council (Conselho Administrativo de Recursos Fiscais or "CARF") published an important precedent for Brazilian

VAT treatment of banking services: the Deutsche Bank case

Baker & McKenzie
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Germany
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March 29 2013

Following the Court of Justice of the European Union's judgment on the "Deutsche Bank" case, the German Federal Finance Court decided that the

No recovery for VAT on takeover deal fees

Baker & McKenzie
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United Kingdom
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March 29 2013

The UK Court of Appeal has held in the case of BAA plc that VAT on a holding company's deal fees for acquiring target company shares is not

The Federal Court of Appeal agrees that GST paid on management fees to investment managers is exempt from GST and gives rise to a GST rebate

Fasken Martineau DuMoulin LLP
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Canada
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May 5 2009

On April 16 2009, the Federal Court of Appeal (the “FCA”) rendered its decision in The Queen v. The Canadian Medical Protective Association (the “CMPA”) and concluded that fees paid by the Canadian Medical Protective Association (the “Association”) for discretionary investment management services are exempt financial services within the meaning of the Excise Tax Act (Canada) (the “ETA”

Incorrect execution could prove fatal

Norton Rose LLP
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United Kingdom
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August 25 2009

A recent UK decision highlights the importance of finalising and executing documents in the correct manner to ensure the documents cannot later be deemed to be invalid

The CRA continues to investigate and prosecute fraud

Miller Thomson LLP
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Canada
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August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

Recent court decision likely to fuel German real estate market

Squire Sanders
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Germany
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February 8 2007

In a decision released on 31 January 2007, the German Constitutional Court (Bundesverfassungsgericht) ruled that the current German real estate gift and inheritance tax regime is inconsistent with fundamental principles of equality and ordered the legislature to take remedial action by the end of 2008, at the latest

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The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

Tax - negligence and the burden of proof

Taxpayer wins case on application of California property tax to aircraft

Brazilian Taxpayers Council allows PISCOFINS credits on freight expenses

VAT treatment of banking services: the Deutsche Bank case

No recovery for VAT on takeover deal fees

The Federal Court of Appeal agrees that GST paid on management fees to investment managers is exempt from GST and gives rise to a GST rebate

Incorrect execution could prove fatal

The CRA continues to investigate and prosecute fraud

Recent court decision likely to fuel German real estate market

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