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Berlioz - ECJ confirms that third parties can challenge “foreseeable relevance” of tax information exchange requests
  • RPC
  • European Union
  • July 31 2017

In Berlioz Investment Fund SA v Directeur de l'administration des Contributions directes (Case C-68215), the Court of Justice of the European Union


How insurance brokers can prepare for SM&CR
  • RPC
  • European Union, United Kingdom
  • July 31 2017

The FCA published on 26 July 2017 a consultation paper outlining how it proposes to extend the Senior Managers and Certification Regime (SM&CR) to


How insurers can prepare for SM&CR
  • RPC
  • European Union, United Kingdom
  • July 31 2017

On 26 July 2017, the FCA and PRA published two consultation papers outlining how they plan to extend the Senior Managers and Certification Regime


RGEX: VAT invoices and the right to deduct input tax
  • RPC
  • European Union
  • July 24 2017

In RGEX GmbHc v Finanzamt Neuss (Case C37416) and Finanzamt Bergisch Gladbach v I Butin (Case C37516), the German tax authorities sought to deny


EU disclosure
  • RPC
  • European Union
  • July 4 2017

The European Commission has published new proposals which, if enacted, will require the compulsory reporting of cross-border tax planning arrangements


Berlioz - ECJ confirms that third parties can challenge 'foreseeable relevance' of tax information exchange requests
  • RPC
  • European Union
  • July 3 2017

In Berlioz Investment Fund SA v Directeur de l'administration des Contributions directes (Case C-68215), the ECJ has confirmed that a Member State's


Election result may be a boost for insurers of highly regulated products
  • RPC
  • European Union, United Kingdom
  • June 13 2017

The political uncertainty following last week’s general election could in fact be good news for insurers of heavily regulated products, such as


EBA encourages banks to pool their resources for cloud audits
  • RPC
  • European Union, United Kingdom
  • June 2 2017

The European Banking Authority (EBA) has made clear that banks are no longer required to provide their auditors (or themselves) with an independent


Impact of the EU’s distribution regime remains unclear
  • RPC
  • European Union, United Kingdom
  • June 2 2017

Intermediary market heading for change with Insurance Distribution Directive’s introduction The Insurance Distribution Directive (IDD) is set to


Grand Duchy of Luxembourg - VAT cost sharing exemption
  • RPC
  • European Union, Luxembourg
  • May 24 2017

In European Commission v the Grandy Duchy of Luxembourg, the Court of Justice of the European Union (CJEU) found that the Luxembourg provisions on