Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
HSBC Holdings plc v HMRC; Vidacos Nominees Ltd v HMRC (ECJ Case C-569/07)
In a stamp duty reserve tax case two companies appealed to the Special Commissioners contending that the levying of a duty on the transfer or issue of shares into a clearance service where a company offered its own shares in return for shares in a company established in another Member State contravened the EC Treaty. The Special Commissioners referred the case to the ECJ which upheld the companies' contentions holding that EC Directive 69/335/EEC Article 11 'must be interpreted as meaning...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
HSBC Holdings plc v HMRC; Vidacos Nominees Ltd v HMRC (ECJ Case C-569/07)
In a stamp duty reserve tax case two companies appealed to the Special Commissioners contending that the levying of a duty on the transfer or issue of shares into a clearance service where a company offered its own shares in return for shares in a company established in another Member State contravened the EC Treaty. The Special Commissioners referred the case to the ECJ which upheld the companies' contentions holding that EC Directive 69/335/EEC Article 11 'must be interpreted as meaning...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
