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Results: 1-10 of 33

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

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

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

Real estate newsletter - autumn 2012

  • Clifford Chance LLP
  • -
  • European Union
  • -
  • October 9 2012

Welcome to the autumn edition of our Real Estate Newsletter the Expo edition covering hot legal topics in real estate and real estate financing

General counsel update: 31 May 2012

  • Herbert Smith Freehills LLP
  • -
  • Argentina, China, European Union, Hong Kong, Singapore, Spain, United Kingdom
  • -
  • May 31 2012

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

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

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

ECJ reinforces land-use planning requirements under the Seveso II Directive

  • Freshfields Bruckhaus Deringer LLP
  • -
  • European Union, Germany
  • -
  • November 28 2011

The European Court of Justice (ECJ) has ruled that Germany's implementation of the Seveso II Directive partly violates EU law

ECJ decision challenges HMRC's stance on property rental business transfers of going concerns

  • Wragge & Co LLP
  • -
  • European Union, United Kingdom
  • -
  • November 25 2011

In Finanzamt Lüdenscheid v Christel Schriever, the European Court of Justice (ECJ) considered the application of the German "transfer of a going concern" (TOGC) provisions to the sale of a retail business

Case C-30608 - European Commission v Kingdom of Spain

  • Bircham Dyson Bell
  • -
  • European Union, Spain
  • -
  • September 22 2011

The ECJ has dismissed an action brought by the European Commission against Spain relating to the application of the public procurement rules to Spanish urban development schemes