We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 293

Holding companies can recover input tax: CJEU follows Advocate General’s opinion in Larentia and Minerva
  • RPC
  • European Union
  • August 27 2015

On 16 July 2015, the CJEU released its decision in the joined cases of Larentia Minerva mbH & Co. KG and Marenave Schiffahrts AG. The CJEU followed


Referendum what's in it for EU?
  • RPC
  • European Union, United Kingdom
  • July 23 2015

The referendum question is quite simple "should the UK remain a member of the EU"? Straightforward enough. But the implications of a "no" vote are


New EUSwiss transparency agreement
  • RPC
  • European Union, Switzerland
  • July 1 2015

A new agreement has been entered into between the European Union and Switzerland in relation to the automatic exchange of financial account


European Commission to work on a proposal for a Council Directive on modernising VAT for cross-border business to consumer e-commerce
  • RPC
  • European Union
  • June 26 2015

On 6 May 2015, the European Commission published a communication on a Digital Single Market Strategy for Europe, which set out various actions


Meaning of information of a precise nature in market abuse clarified by ECJ
  • RPC
  • European Union, France
  • May 27 2015

Following a recent ECJ decision, the definition of 'inside information' for the purposes of the EU's market abuse regime has been widened. In Lafonta


No double-dip for Bulgarian vatman
  • RPC
  • European Union
  • May 27 2015

The CJEU has prevented the Bulgarian tax authorities from taxing the same transaction twice, in GST-Sarviz AG Germania v Direktor na Direktsia


Digital Single Market Strategy published by European Commission
  • RPC
  • European Union
  • May 27 2015

On 6 May 2015, the European Commission published a paper entitled Communication on a Digital Single Market Strategy for Europe. The strategy document


Financial litigation roundup - Spring 2015
  • RPC
  • European Union, Hong Kong, Singapore, United Kingdom
  • May 26 2015

The High Court clarifies the position regarding liability of investment managers, applying established legal principles of agency and inducement


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