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CJEU


Supplies of management services, economic reality and the application of the Ablessio principle are among the topics covered in this month’s VAT update by Joao Martinho and Gary Barnett (Simmons & Simmons).
Giles Salmond (Stewarts) considers the impact of a recent CJEU judgment on the nature and valuation of intra-group management services.
Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).
US developments dominate the headlines in this month’s update by Tim Sarson (KPMG).
Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.
The application of this VAT exemption remains both complex and uncertain, writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square Tax Chambers).
VAT developments concerning transfer pricing adjustments, tripartite arrangements and the Tour Operators Margin Scheme are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Key policy developments in the US and an AG opinion on VAT on transfer pricing are among the topics examined this month by Tim Sarson (KPMG).
Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest decisions on VAT recovery and an AG opinion on the application of market value provisions in the VAT Directive.
This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.
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