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Results: 1-10 of 123

Massachusetts District Court explores the United States’ burden of proof argument on deductions of government settlements

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 21 2013

On May 9, 2013, the US District Court of Massachusetts issued a Memorandum and Order in Fresenius Medical Care Holding, Inc. v. United States

Health care reform's medical loss ratio rebates and their impact on employer group health plans

  • Snell & Wilmer
  • -
  • USA
  • -
  • July 13 2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move forward with implementation

Obamacare: round 2

  • Epstein Becker Green
  • -
  • USA
  • -
  • February 25 2013

The greatest drama in the Supreme Court's last term came from the legal challenges to the Patient Protection and Affordable Care Act of 2010

Ohio Supreme Court rebuffs effort to narrow charitable use property exemption

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 28 2007

Recently, the tax exemptions enjoyed by many non-profit organizations, particularly those in the health care industry, have been under increasingly close scrutiny

Are MRI machines exempt from sales and use tax?

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 23 2013

The Saga Continues . . . Taxpayers are again challenging the Pennsylvania sales tax treatment of MRI machines. However, this time the taxpayers are

Affinity Health Pty Ltd & Anor v Symbion Health Limited 2011 VSC 210

  • Gilbert + Tobin
  • -
  • Australia
  • -
  • August 9 2011

Have you ever paused to wonder just how far your indemnity provisions might reach and who can enforce them?

Spain breached its obligations under EU law by applying reduced VAT rates in cases not envisaged by the VAT directive

  • Baker & McKenzie
  • -
  • European Union, Spain
  • -
  • March 26 2013

The European Court of Justice (ECJ) passed a ruling on January 17, 2013 (case C-36011) finding Spain to have failed to fulfil its obligations under

Spotlight on unclaimed property: how Delaware turns $19,377 of unclaimed medical device property into $4.5 million of possible revenue

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • October 15 2009

Distributors, manufacturers and sellers of pharmaceutical products and medical devices (and other Delaware-incorporated businesses having inventories) are alerted to the aggressive Delaware Division of Revenue's (Division) expanded unclaimed property audit focus on accrued, uninvoiced inventory

The “individual mandate” upheld under Congress’ power to tax; parts of Medicaid expansion upheld

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • June 29 2012

In a split decision, the Supreme Court on June 28, 2012 upheld the Affordable Care Act’s (the ACA’s) “individual mandate,” which requires almost everyone to have health insurance coverage or pay a penalty

Appeals court rules outpatient clinic is a doctor's office subject to property tax

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • August 19 2010

In Covenant Healthcare System, Inc v City of Wauwatosa, Appeal Nos 2009AP1469 and 2009AP1470 (August 10, 2010), a Wisconsin court of appeals reversed a trial court's ruling that an outpatient clinic affiliated with a traditional hospital was tax-exempt