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Sidley Global Insurance Review - March 2017
  • Sidley Austin LLP
  • European Union, Germany, OECD, United Kingdom, USA
  • March 30 2017

The insurance industry has a global reach. Insurers and reinsurers are critically important to the world economy. They assume and transfer all manner


CJEU delivers judgment on the necessity of a VIES registration
  • Baker McKenzie
  • European Union
  • March 30 2017

Member States cannot refuse the application of the intra-Community supply exemption on the sole ground that the purchaser is neither registered in the


Public body does not compete with private toll roads operators for VAT purposes
  • Baker McKenzie
  • European Union
  • March 30 2017

CJEU's National Roads Authority judgment (C-34415) In this case CJEU rules that the National Roads Authority (NRA), which is a body governed by


Place of taxable supply and consignment warehouses
  • Baker McKenzie
  • Germany
  • March 30 2017

In its judgment of 20 October 2016, the German Federal Fiscal Court (BFH) has ruled that a taxable supply may already exist at the beginning of the


Alerta Tributario - Marzo 2017
  • CMS Albiñana & Suárez de Lezo
  • Spain
  • March 30 2017

Hacemos referencia en esta Alerta a la importante Sentencia del Tribunal Supremo 55542016, de fecha 22 de Diciembre de 2016, en la que de forma


Taylor Wimpey - “builders block” compatible with EU law
  • RPC
  • United Kingdom
  • March 30 2017

In Taylor Wimpey Plc v HMRC, the Upper Tribunal (UT) dismissed the taxpayers' appeal in relation to its claim to recover input VAT incurred on the


AG's opinion on VAT cost sharing exemption possibly has far-reaching consequences for the financial sector
  • Baker McKenzie
  • European Union
  • March 30 2017

In her opinions in the cases DNB Banka (C-32615) and Aviva (C-60515), the CJEU's Advocate General (AG) provides guidance on the scope of the VAT


Compass Contract Services - limitation periods for output tax and deduction of input tax claims EU law compliant
  • RPC
  • European Union, United Kingdom
  • March 30 2017

In Compass Contract Services Ltd v HMRC, the Advocate General has opined that it is permissible under EU law for national limitation periods for


New box and free text field in German VAT returns - potential risks and opportunities
  • Baker McKenzie
  • Germany
  • March 30 2017

By adopting the law on modernization of taxation procedure ("Gesetz zur Modernisierung des Besteuerungsverfahrens") on 18 July 2016, the German


No input VAT deduction for services relating to free of charge management activities
  • Baker McKenzie
  • European Union
  • March 30 2017

EU No input VAT deduction for services relating to free of charge management activities C-2816 (MVM): MVM is a State-owned commercial company active