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Results: 1-10 of 277

European Commission announces a Digital Single Market by 2016
  • RPC
  • European Union
  • May 13 2015

The aim is to achieve a Digital Single Market where the free movement of goods, persons, services and capital is ensured under fair competition


Pilot intra-EU VAT rulings scheme extended
  • RPC
  • European Union
  • April 30 2015

In March 2015, the EC announced the extension of its pilot scheme for cross-border VAT rulings. The scheme was established to enable taxpayers to


Collective redundancy consultation
  • RPC
  • European Union, United Kingdom
  • April 30 2015

"Establishment" means the unit to which the employees are assigned to carry out their duties. Employers are not required to aggregate dismissals


AG’s opinion: deductability of input VAT by holding companies
  • RPC
  • European Union
  • April 30 2015

In the two joined cases of Beteiligungsgesellschaft Larentia Minerva mbH & Co KG v Finanzamt Nordenham and Finanzamt Hamburg-Mitte v Marenave


ECJ verdict: not all consumers are equal
  • RPC
  • European Union
  • April 29 2015

The recent European Court of Justice (ECJ) decision in the case of Boston Scientific Medizentechnik GmbH v AOK Sachesen provides an interesting


The Biotech Directive: ECJ stems the tide of ambiguous rulings on patents
  • RPC
  • European Union
  • April 29 2015

Since our last update, the European Court of Justice (ECJ) consisting of a full chamber of 13 judges, as opposed to the customary five has handed


Bringing EU regulation home a sign of things to come?
  • RPC
  • European Union
  • April 28 2015

A short recent judgment is a reminder of the need for financial institutions to keep an eye not only on what their home regulator is doing, but also


Holding companies input tax recovery Advocate General issues opinion in German ECJ cases
  • RPC
  • European Union, Germany
  • April 28 2015

On 26 March 2015, Advocate General (AG) Mengozzi issued his opinion in the joined European Court of Justice (ECJ) cases Larentia Minerva and others


HMRC publishes guidance following Skandia decision
  • RPC
  • European Union, United Kingdom
  • April 28 2015

On 10 February 2015, HMRC published guidance on the implication of the ECJ’s decision in Skandia. As a result there will be a change to the UK VAT


Enforcing jurisdiction agreements in the EU Brussels casts out "abusive litigation tactics"
  • RPC
  • European Union
  • April 22 2015

Disputes over jurisdiction (i.e. Where a claim is heard and determined) are commonplace in shipping and international trade. They can lead to