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Results: 1-9 of 9

Transfer Tax (TPO) questioned by the European courts

  • Squire Sanders
  • -
  • European Union, Spain
  • -
  • January 29 2010

The Supreme Court, in its Sentence dated 23 September 2009, has referred a question for a preliminary sentence to the European Court of Justice (ECJ) in relation to the application of Article 108 of the Spanish Securities Market Act (LMV), a provision that determines the rate for the Transfer Tax (TPO) on transfers of stakes in companies whose assets are more than 50 comprised of real estate

VAT - can the grant of a lease be a TOGC?

  • Herbert Smith Freehills LLP
  • -
  • European Union
  • -
  • November 29 2011

A recent decision of the European Court of Justice would appear to have opened the door for arguing that, provided that the usual conditions are satisfied, the grant of a lease that is subject to rent-producing underleases may amount to a transfer of a letting business as a going concern and hence be outside the scope of VAT

No VAT recovery on service charge for commercial property

  • Baker & McKenzie
  • -
  • European Union, United Kingdom
  • -
  • December 12 2012

The Court of Justice of the European Union (CJEU) has ruled that the provision of property maintenance and cleaning services can form part of the main supply of leasing office premises, implying that its earlier decision in Tellmer is limited to the circumstances of that case

Review of 2009 and preview of 2010

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2010

The transition from 2009 to 2010 sees some significant legislative chapters closing, notably the Companies Act 2006, Rome I and II, the Banking Act 2009 and the Lisbon Treaty

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

Supply of partially-demolished immovable property

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

On November 19, 2009 the European Court of Justice issued an important ruling concerning the VAT implications of the supply of a partially-demolished, immovable property

Service charges a separate supply for VAT purposes?

  • Mills & Reeve LLP
  • -
  • European Union, United Kingdom
  • -
  • January 28 2010

A recent decision of the European Court of Justice has cast doubt on HMRC's long held view that service charges relating to common areas follow the VAT treatment of the services supplies under a lease

Recent ruling from the Court of Justice of the European Union relating to the VAT treatment of service charges

  • Clarkslegal LLP
  • -
  • European Union, United Kingdom
  • -
  • October 31 2012

In the summer of 2011 the First-tier Tribunal which hears appeals against decisions relating to tax made by HM Revenue & Customs requested a preliminary ruling from the Court of Justice of the European Union (ECJ) on whether service charges paid pursuant to commercial leases attract VAT

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