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Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments. As the UK appellate Courts and the European Court of Justice are currently on their summer judicial vacations this month's alerter includes an update of cases that have featured here over the last few months and a summary of the Italian case of Fallimento Olimpiclub Srl.
Fallimento Olimpiclub Srl (Case C-2/08)
The issues
The Fallimento Olimpiclub case considers the interaction between the Community law principles of effectiveness and abuse of law and the Italian res judicata principle which confers finality on a judgment drawn up by another court in a case...

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