News & Analysis as of October 19, 2024

Value-Added Tax (VAT)

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The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -

UK Tax Round Up - September 2024

Proskauer Rose LLP on 10/4/2024

Welcome to the September 2024 edition of our UK Tax Round Up. This month has seen decisions on UK tax residence, VAT group eligibility and the Supreme Court’s ruling in the long running case involving the employment status of...more

Closing the gap: the 2023 EU VAT Gap Report and beyond

A&O Shearman on 11/3/2023

The 2023 EU VAT Gap Report, recently published by the European Commission, demonstrates that the VAT gap narrowed again in 2021, continuing the trend that began in 2013. In this article, we look at factors that are helping to...more

UK Tax Round Up - February 2021

Proskauer Rose LLP on 3/10/2021

UK Case Law Developments - EIS relief not available for shares carrying preferential rights - The Upper Tribunal (UT) in Foojit v HMRC dismissed the taxpayer’s appeal against the First-tier Tribunal’s (FTT’s) decision...more

COVID-19 Key EU Developments, Policy & Regulatory Update No. 26

Jones Day on 11/17/2020

This regular alert covers key regulatory EU developments related to the COVID-19 situation. It does not purport to provide an exhaustive overview of developments and contains no analysis or opinion. LATEST KEY DEVELOPMENTS...more

UK Tax Round Up - May 2020

Proskauer Rose LLP on 6/3/2020

UK COVID-19 developments - Proposed deferral of DAC6 and DAC2 - The European Commission has published a draft directive proposing a three month delay to the deadlines for certain information disclosures under the EU...more

EU Customs Law: Import Duty Relief and Other Measures to Address the COVID-19 Crisis

Jones Day on 4/20/2020

The Situation: Businesses and customs authorities alike are confronted by customs-related challenges amidst the novel coronavirus ("COVID-19") crisis, whether for the import of goods to combat the outbreak, or difficulties in...more

UK Tax Round Up - October 2019

Proskauer Rose LLP on 10/31/2019

UK Case Law Developments - Reliance on HMRC's manual statement can, but didn't, give rise to legitimate expectation - In the recent judicial review case of Roao Aozora GMAC Investment Ltd v HMRC, the Court of Appeal...more

The Juncker Presidency and EU Tax Policy

Womble Bond Dickinson on 3/13/2019

In this reprint of his 2014 article, Rick leveraged his past working relationship to Jean Claude Juncker to accurately predict the unprecedented tax policy success of the Juncker Commission. Jean-Claude Juncker,...more

UK Tax Round Up - September 2018

Proskauer Rose LLP on 10/8/2018

UK Case Law Developments - Entrepreneurs' relief – voting rights not imputed for equitable reasons - In George v HMRC, the First Tier Tribunal (FTT) decided that they could not apply the equitable principle that...more

UK Tax Round Up - May 2018

Proskauer Rose LLP on 5/31/2018

General UK Tax Developments - Enterprise management incentive (EMI) options State Aid approval - We referred in the April UK Tax Round Up to the expiry of the EU's State Aid approval for EMI options. Fortunately, this...more

EU Digital Market VAT Reform

Morrison & Foerster LLP on 4/30/2018

Since 2015, the European Union has been gradually implementing a series of reforms designed to create a Digital Single Market across the EU. In setting its reform agenda, the European Commission looked beyond areas...more

EU: “Hard” Brexit Would Come with Border Friction and Costs

Pillsbury Winthrop Shaw Pittman LLP on 2/22/2018

The European Union has published a technical note warning of dire consequences for businesses if the UK leaves the EU with no deal in place. The European Commission has warned companies across Europe to prepare for...more

UK Tax Round Up - January 2018

Proskauer Rose LLP on 1/29/2018

The impact of discounts on consideration for VAT purposes (Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG) - The ECJ has confirmed that consideration for VAT purposes should be reduced by any discount...more

UK Tax Round Up - November 2017

Proskauer Rose LLP on 11/30/2017

UK Tax News and Developments - The OTS publishes its report "Value added tax: routes to simplification" - On 7 November, the Office of Tax Simplification (OTS) published its first report on VAT, which included a range...more

Digital Single Market: the European Commission Takes Stock and Defines Future Priorities

Latham & Watkins LLP on 5/15/2017

The Commission’s mid-term review assesses the progress of DSM initiatives and sets new goals for on data economy, cybersecurity and online platforms. On 10 May 2017, the European Commission published its mid-term review...more

The Digital Single Market Strategy: One Year On

Morrison & Foerster LLP on 8/15/2016

In May 2015, the European Commission announced its Digital Single Market Strategy to accelerate the creation of a digital single market (DSM) across the EU. The EU’s aim is to broaden access to e-commerce, media and...more

Brexit Update: What’s Next for the Global Marketplace

McDermott Will & Emery on 7/8/2016

In Depth - UK Withdrawal Process - The United Kingdom will continue to be an EU member until procedures are completed for exiting the European Union, which is likely to be a long process. Under EU Treaty rules,...more

European Commission Publishes Strategy on the Digital Single Market

K&L Gates LLP on 6/4/2015

On 6 May the European Commission released the EU’s Digital Single Market strategy (the ‘DSM Strategy’), with the declared objective to tear down the obstacles to doing business online. The DSM Strategy has been released...more

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