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W N Staatssecretaris van Financien Case C-420/98: ECJ 19 Apr 2000

It was correct for a member state to forward to another member state details about the maintenance payments made by a citizen to a resident of the other country where it was anticipated that a tax loss might arise if such information was not transmitted. It was not necessary either for the anticipated loss to … Continue reading W N Staatssecretaris van Financien Case C-420/98: ECJ 19 Apr 2000

Commission v United Kingdom: ECJ 21 Jul 2005

Europa Failure of a Member State to fulfil obligations – Directive 77/799/EEC – Mutual assistance by the competent authorities – Fields of VAT and excise duties – Partial transposition- Territory of Gibraltar. Citations: C-349/03, [2005] EUECJ C-349/03 Links: Bailii Jurisdiction: European Cited by: Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019 A … Continue reading Commission v United Kingdom: ECJ 21 Jul 2005

Routier and Another v Revenue and Customs: SC 16 Oct 2019

A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax. Held: Jersey was to be considered a third country for the purpose of a transfer of capital from the United Kingdom. The restriction of relief … Continue reading Routier and Another v Revenue and Customs: SC 16 Oct 2019

Jiri Sabou v Financni Reditelstvi Pro Hlavni Mesto Prahu: ECJ 22 Oct 2013

ECJ Directive 77/799/EEC – Mutual assistance by the authorities of the Member States in the field of direct taxation – Exchange of information on request – Tax proceedings – Fundamental rights – Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer – No obligation to inform … Continue reading Jiri Sabou v Financni Reditelstvi Pro Hlavni Mesto Prahu: ECJ 22 Oct 2013