European Court of Justice Tax Cases 2008: A Review provides overview articles; case summaries; expert opinions and case texts on all the important decisions. Featuring expert analysis from leading practitioners with hands-on experience - it ensures you're fully briefed and updated. Benefit from summaries of over 25 key tax case judgments and opinions covering all areas of direct tax and VAT. Also refer to over a dozen detailed articles analysing the most important cases and their implications.
Read analysis and text of the most important judgments, including Lidl Belgium, Securenta, Burda, CFC and Dividend Group Litigation and Orange European Smallcap Fund. Plus, benefit from George Gillham's expert analysis highlighting key trends in the ECJ. Wide-ranging and authoritative, refer to this report for a definitive overview of all the key cases.
· Foreword
Paul Farmer, Partner, Dorsey Whitney, London
· Overview of Tax Cases in the ECJ in 2008
George Gillham, McGrigors LLP, London
· ECJ case relating to the recapture of cross border loss incurred by a foreign PE: Krankenheim
Johann Muller, Maersk A/S, Copenhagen
· Focus Bank Claims: An open and shut case?
Jonathan Bridges, Kitt Dickinson, Andreas Patzner, Yves Robert & Paul Te Boekhorst, KPMG UK, Germany, France and the Netherlands
· ECJ cases in 2008 involving Belgium
Arnaud Lecocq, Catholic University of Louvain, Tiberghien Lawyer, Brussels
· ECJ concludes Netherlands fiscal investment funds regime incompatible with EC Law: Orange European Smallcap Fund
Professor Dennis Weber, Loyens & Loeff, Amsterdam
· The application of the Acte Clair doctrine
Giancarlo Cervino and Chiara Borsatto, Centre for International Fiscal Studies,Lugano, Switzerland
· Lidl Belgium: EU cross-border loss relief - No big surprise
Dr Ingmar Doerr, Lovells LLP, Munich
· Lidl Belgium: no obligation to apply cross-border loss release unless…
Professor Gerard T.K. Meussen, Radboud University Nijmegen, the Netherlands
· Cross Border Group Relief Post Marks & Spencer
Simon Whitehead, Dorsey & Whitney, London
· Well past teatime - Marks & Spencer plc v Commissioners of Customs & Excise
Rob Alexander, Lovells LLP, London
· ECJ refuses full deduction for input taxes on expenses with non-business element - apportionment still open: Securenta
Ralph Korf and Dr Joachim Eggers, PricewaterhouseCoopers, Munich and Hamburg
· The European approach to "abus de droit" in tax matters
Giancarlo Cervino & Chiara Borsatto, Centre for International Fiscal Studies, Lugano
Calculation of taxable income in the member state of employment must, in certain circumstances, take into account negative income relating to a dwelling located in the member state of residence.
(R.H.H. Renneberg v Staatssecretaris van Financiën)
Case C-527/06, Judgment delivered on October 16, 2008
ECJ concludes Belgian inheritance tax provision on non-deductibility of charges on immovable property situated in Belgium by non-resident taxpayer incompatible with EC law (Hans Eckelkamp)
Case C-11/07, Judgment delivered on September 11, 2008
Overendowment debt to reduce inheritance tax basis if rate affected (Arens-Sikken)
Case C-43/07, Judgment delivered on September 11, 2008
Advocate General recommends French tax consolidation regime compatible with EC law (Papillon)
Case C-418/07, Opinion delivered on September 4, 2008
Fiscal unity rules on cross-border group taxation referred to ECJ
Dutch Supreme Court requests a preliminary ruling from the European Court of Justice on July 11, 2008
ECJ decision in the Burda case
Case C-284/06, Judgment delivered on June 26
Judgment in Ampliscientifica Srl and Amplifin Spa
Case ???, Judgement delivered June 2008
Advocate General considers Hungarian company law restricting the transfer of operational headquarter to another Member State incompatible with EC law (Cartesio)
Case C-201/06, Opinion delivered on May 22, 2008
ECJ decides again on UK taxation of dividends and CFC-legislation (CFC and Dividend Group litigation)
Case C-201/05, Judgment delivered on April 23, 3008
ECJ concludes French participation exemption regime compatible with the Parent-Subsidiary Directive (Banque Fédérative du Crédit Mutuel)
Case C-27/07, Judgment delivered on ???
Different tax treatment of beer and wine in Sweden does not infringe community law
Case C-167/05 Judgment delivered on April 8, 2008
Laying a water main taxable as supply of water (Zweckverband Torgau-Westelbien)
Case C-442/05, Judgment delivered on April 3, 2008
Advocate general on debts on property left by non-resident (Eckelkamp and Arens-Sikken)
Cases C-11/07 and C-43/07, Opinions delivered on March 13, 2008
Taxation on leased vehicles in Denmark (Nordania)
Case C-98/07, Judgment delivered on March 6, 2008
Recent German ECJ cases: Capital gains on the sale of portfolio investments (Gronfeldt) and Valuation of an interest in a foreign limited partnership for net assets tax (Bauer Verlag)
Case C-360/ 06, Opinion delivered on January 10, 2008 and Case C-436/06, Judgment delivered on December 18, 2007
ECJ holds German credit system on foreign income following a "treaty override" compatible with EC law (Columbus Container Services)
Case C-298/05, Judgment delivered on December 6, 2007
Case Summaries - VAT
ECJ Judgment in TRR VAT case - Services used by a taxable person for non business purposes should be taxed where received
Kollektivavtalsstiftelsen TRR Trygghetsrådet (TRR) case.
The Court of Justice declares that the Italian tax amnesty for VAT is unlawful (Commission v. Italy)
Case C-132/06: Judgment delivered on July 17, 2008
ECJ rules on rounding-off VAT amounts (Ahold)
Case (C-484/06, Judgment delivered on July 10, 2008
ECJ rules on time limit to recover input VAT (Ecotrade SpA v. Agenzia della Entrate v. Ufficio di Genova 3
Cases C-95/07 and C-96/07 Judgment delivered on July ??? 2008
Advocate General's opinion in Isle of Wight VAT case
Opinion delivered on July ??? 2008
VAT incurred on passive investment activities is not recoverable, ECJ confirms in Securenta judgment
European Court backs M&S in 12 year battle to recover £3.5 million in overpaid VAT (Marks & Spencer plc v Commissioners of Customs & Excise
Case ???, Judgment delivered on April 14, 2008
Granting the right to occupy and use public property for a specified period against a payment is leasing or letting of immovable property for VAT purposes (CO.GE.P. Srl)
Case C-174/06, Judgment delivered on October 25, 2007
Exemption for chartering sea-going vessels also applicable for partial chartering (Navicon SA)
Case C-97/06, Judgment delivered on October 18, 2007.
Appendix - Text of Cases
Lidl Belgium
Securenta
Burda case (C-284/06)
CFC and Dividend Group litigation - Case C-201/05
Orange European Smallcap Fund case C-194/06