201 Suchergebnisse

  • Annual summary of French transfer pricing issues

    FrankreichGroßbritannien 30.01.2014
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Overview of the new tranfer pricing documentation in France by Julien Monsenego, our Paris tax partner, and his associate...

  • Prestations de services : fait générateur et exigibilité de la TVA

    Belgien 25.04.2013
    Depuis le 1er janvier 2013, l’émission seule d’une facture ne rend plus la taxe exigible. Le nouveau régime modifie de façon importante l’impact lié au préfinancement...

  • L’administration fiscale précise le régime TVA applicable aux centres commerciaux

    Belgien 10.12.2012
    Après plusieurs années de négociations et de réflexion, l’administration a enfin accouché de la circulaire tant attendue précisant le régime TVA applicable...

  • Pre-Budget Report - Gambling taxes

    Großbritannien 09.12.2009
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. This year's Pre-Budget Report brought no nasty surprises for gambling operators. The big news (since the increase in VAT to...

  • Online Gambling Opens Up in France

    FrankreichGroßbritannien 03.12.2009
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. In France, ever since the 19th century, for reasons of security and protection of the public, gambling has been strictly regulated...

  • Latest news from Europe

    Großbritannien BelgienFrankreichDeutschlandItalienNiederlandePortugal 14.09.2009
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Over recent months there has been increased debate in many Member States as to how remote gambling should be regulated at...

  • Principle of fiscal neutrality prevails again for Rank

    Großbritannien 12.06.2009
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. The Commissioners for Her Majesty's Revenue and Customs v The Rank Group [2009] EWHC (Ch) 1244 Earlier this week the High...

  • Differential VAT Treatment of Slot Machines

    Großbritannien 05.12.2008
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Bank Group Ltd v The Commissioners for Her Majesty's Revenue & Customs, Decision Number 20777 In the second VAT case...

  • No news for gambling operators in the Pre-Budget Report ....... or was there?

    Großbritannien 24.11.2008
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Whilst there was no mention of any gambling duties from Alistair Darling in his pre-budget report, the reduction in VAT is...

  • HMRC Accepts Cheshire Racing VAT Decision

    Großbritannien 21.04.2008
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. HMRC has issued Business Brief 01/2008 stating that it accepts the decision of the VAT Tribunal in the case of Cheshire Racing...

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