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Results: 1-10 of 29

VAT implications for transfer of reinsurance contracts

  • A&L Goodbody
  • -
  • European Union
  • -
  • May 30 2009

On 13th May 2009, the Advocate General of the European Court of Justice issued an opinion to the ECJ in Swiss Re German Holding GmbH v Finanzamt München für Körperschaften, to the effect that transfers of reinsurance portfolios (within the EU) are subject to VAT

The European Commission proposals to modernise the current legislation for financial services and insurance

  • Edwards Wildman Palmer LLP
  • -
  • European Union
  • -
  • December 26 2007

The EC has adopted proposals for a directive and a regulation aimed at modernising and simplifying the VAT rules for financial and insurance services

Commission authorises Irish health insurance tax and levy scheme

  • Squire Sanders
  • -
  • European Union, Ireland
  • -
  • June 23 2009

The European Commission has authorised, under EC Treaty State aid rules, an Irish scheme of levies and tax relief in the health insurance sector

VAT: a change of approach for insurance business transfers?

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • November 2 2009

The European Court of Justice (ECJ) has upheld the Advocate General's opinion in the Swiss Re case, which concerned the VAT treatment of a transfer of reinsurance contracts

European ruling on VAT goes against reinsurers

  • Edwards Wildman Palmer LLP
  • -
  • European Union
  • -
  • November 12 2009

The European Court of Justice (ECJ) has recently released its judgment in the case of Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften, confirming that a transfer of a portfolio of life reinsurance contracts, outside of a business transfer, will be subject to value-added tax (VAT) at the standard rate

European Parliament contemplates global financial institution tax

  • Alston & Bird LLP
  • -
  • European Union, USA
  • -
  • February 23 2010

Today, the European Parliament Economic Affairs Committee issued a press release stating that "a globally implemented tax to discourage excessive risk-taking by financial institutions and to ensure the industry pays for the damage caused by the financial crisis should be considered."

Future VAT treatment of financial services

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • December 2 2010

The European Ministers of Finance (the Council) held a policy debate on proposals for a directive and a regulation aimed at clarifying the rules on the treatment of insurance services and other financial services as regards value-added taxation (VAT

Insurance VAT exemption

  • Mayer Brown LLP
  • -
  • European Union
  • -
  • November 29 2010

On 17 November 2010, the Ecofin Council held a policy debate on proposals (adopted in November 2007) to introduce a new directive and regulation clarifying the rules on the VAT treatment of insurance and other financial services

European Commission consultation on financial sector taxation

  • Dechert LLP
  • -
  • European Union
  • -
  • March 8 2011

A tax on financial activities (a "FAT") relates to the total sum of profits and remunerations of financial institutions

International regulatory update 28 February - 4 March 2011

  • Clifford Chance LLP
  • -
  • European Union
  • -
  • March 8 2011

The European Parliament has published a non-legislative report, dated 10 February 2011, on innovative financing at a global and European level, which argues that an EU financial transaction tax could help finance budgets, reduce public deficits and avoid speculation

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