Sentences with phrase «in vat cases»

Under Tax: Indirect Tax: Earns praise for his effective client manner in VAT cases.

Peter has helped private clients with a great range of VAT issues, from Assessments to Zero - rating and «Earns praise for his effective client manner in VAT cases» and «expertise in EU law» (Chambers UK).

He regularly represents clients in VAT cases in the specialist tax tribunal, where he brings to bear great his specialist experience and expertise, and skills cross-examining witnesses initially developed outside the tax area across a wide range of civil litigation.

What will happen, if a member state decides, after the Directive enters into force in 2019, to extend considerably the limitation periods not only for new but also ongoing investigations, prosecution or judicial proceedings in VAT cases?

Not exact matches

Japan, which raised its VAT by 3pp in 2014, provides a useful case study for comparison.

In the simplest case, you have to register for VAT if your business turnover that is VAT taxable is more than # 85,000.

In some cases, you may be able to get a VAT refund (rather than pay VAT) even if your turnover is below the threshold.

The Case for Homemade In a perfect world, we'd all make vats of homemade stock forever and ever (and cleverly store it in freezer bagsIn a perfect world, we'd all make vats of homemade stock forever and ever (and cleverly store it in freezer bagsin freezer bags).

An agreement has already been reached with the creditors other than HMRC who have been named in the case, which relates to a reported # 7.5 m Vat bill.

The fairness case for levying VAT on private school fees is this: whenever # 10,000 is spent on private school fees, # 2000 would go towards narrowing the gaps in opportunity and mobility.

But a six - month extension of the 15 per cent VAT rate would be clever - it will not cost much if it helps sustain consumer spending and will in any case have no significant fiscal cost beyond 2010,» Mr McWilliams added.

«I believed that if we made a principled case for ruling out a VAT rise, as well as against premature cuts in public spending, it would change the course of the election,» said Mr Balls.

Mr. McFadden: The Chancellor announced in the pre-Budget report that HMRC would, on a case - by - case basis, allow businesses to spread their tax and VAT payments over a longer period of time.

In the best - case scenario it comes from lush hydroponic gardens, but it's much more likely to come from a factory, a tube, or a vat.

This included a deep analysis of two cases the McVities Jaffa Cakes VAT tribunal in 1991 and the three - part Procter and Gamble Co Pringles case.

19 % VAT in each case).

In Germany, the 911 Turbo Cabriolet costs EUR 174,431 and the new open - top 911 Turbo S EUR 207,989, inclusive of VAT and country - specific equipment in each casIn Germany, the 911 Turbo Cabriolet costs EUR 174,431 and the new open - top 911 Turbo S EUR 207,989, inclusive of VAT and country - specific equipment in each casin each case.

and a 4 - speed automatic gearboxFitted with the newest type of wheels (18» front and 19» rear) and a special exhaust system (beautiful sound) Has a very neat black leather interior with a luxurious radio - CD player / large screen display (the original radio is still included with the car) This car works and drives great and the instruction booklets are included as well as a carfax with only 94000 miles on the clockEverything is electrically adjustable and the air conditioning provides cold airImport and VAT has been paid (you only have to arrange a vehicle inspection in case you want a new license) We can help you with transport throughout Europe.

The consumer prices in EU rise (of course) only for purchases from international suppliers, which invoice today from low - VAT countries (e.g. Amazon, LU's VAT = 3 %) or — what will probably often be the case — authors and publishes make less...

However in this case you would need to pay our VAT.

«The Publishers Association contends that there is an extremely strong case to make for reducing VAT rates on e-books and align them with the zero - rate enjoyed by print books in this country.

VAT has varied around 15 % -20 % in most cases.

Should the customer fail to pick up the car within 1 hour from pick up time and date, or in the case of airport rentals, within 2 hours of the flight arrival time if a flight number has been provided to Hertz, Hertz reserves the right to charge a No Show Fee of 40 Euros, # 40, or the equivalent in the destination currency, exclusive of VAT, as appropiate at station closing time or Midnight at 24 hr locations on the reserved pick up date.

According to the decree, the referring court in the case at hand has to conclude the VAT dispute between Belvedere Construzioni Srl and the Italian tax authorities automatically in favour of Belvedere Construzioni Srl.

Once again the obligations related to VAT collection are at stake, as was the case in Åkerberg Fransson, however this time from the point of view of the protection of the financial interests of the Union.

Owain is instructed by the Cabinet Office / EU Litigation department in Case 326/15 DNB Banka A / S, a case from Latvia involving the rules for costs sharing groups under the VAT DirectCase 326/15 DNB Banka A / S, a case from Latvia involving the rules for costs sharing groups under the VAT Directcase from Latvia involving the rules for costs sharing groups under the VAT Directive.

I could imagine that VAT and custom cases could be put in a sort of specialized chamber for a while.

He has appeared in numerous big cases, with peers commenting that he is «in and out of the VAT tribunal all the time.»

VAT and indirect taxation specialist Peter Mantle has been involved in various significant matters, none more so than a series of compound interest cases arising from the first ever VAT group litigation to make it to trial.

He has earned «a strong reputation» through his frequent involvement in significant VAT cases (Chambers UK).

He has appeared in over 50 reported VAT cases, and was recently involved in FJ Chalke Ltd v HMRC, a compound interest group litigation, which was the first of its nature to go to trial.»

He recently appeared in the well - publicised Littlewoods retail ECJ case, which centred around the question of whether or not taxpayers can recover compound interest on overpaid VAT.»

The Court, however, leaves it up to the referring court to assess whether (1) the Italian system has the effect of neutralizing this «effective and dissuasive penalization» in a «considerable number of cases» (§ 47) and (2) whether the discussed provisions apply to cases of VAT evasion in the same manner as they apply to fraud affecting the Italian Republic's own financial interests.

HMRC said that those cases on the meaning of «occupy» for the purposes of VAT 1994, Sch 9 had no application to the meaning of «occupation» in para 3A (7) of Sch 10.

As a consequence of these statements, even though the Member States have «freedom to choose the applicable penalties» between administrative and criminal penalties, the last ones may be necessary to «combat serious cases of VAT evasion in an effective and dissuasive manner» (§ 39).

The difficulty, in so far as it exists, with the conception of the scope of the ne bis in idem principle in Swedish law is a general difficulty regarding the structure of the Swedish law on penalties which is, as such, completely independent from the collection of VAT, where punishment of the conduct in the present case, involving the falsification of information, is treated as a mere occasio.

In that case the ECJ dealt with an Italian measure by which taxpayers could buy tax amnesty, including for VAT, for recently passed fiscal years for fairly low amounts.

If the civil standard applied in relation to civil fraud so far as VAT is concerned, then there was no reason in principle why it should not apply to such matters in relation to income tax, and negligence was then an a fortiori case.

Andrew appears regularly in VAT, customs duties, excise duties cases and indirect taxation cases in the specialist tax tribunals, and in related claims for restitution in the Senior Courts.

We work closely with experts from legal, forensic, accounting, VAT, tax and other specialist fields, who help us to mount a robust defence in every case.

Baxi Group Limited, decided by Lindsay J in the High Court on 21 December 2006, is the latest in a series of cases concerning the question when a composite transaction will constitute a «single supply» for VAT purposes.

If VAT may be recovered by the operator in most (but not all) cases, customs duties are a bottom line cost.

The Court of Appeal's decision in this case, handed down on 13 December 2017, deals with fundamental concepts of VAT, namely whether there was a supply of services, and if so, whether it was «for consideration», and if so, whether the consideration could be expressed in monetary form.

In most cases we can meet with you and provide you with an assessment of your situation, including our view as to your options and making a recommendation, for a fixed fee of # 325 plus VAT.

«A born - litigator and a mastermind of VAT defence - litigation», Stuart Walsh is representing Lowcosttravelgroup and AIAL in relation to HMRC's appeal to the Court of Justice of the European Union after losing a case in the British Supreme Court regarding the levy of additional VAT across the travel booking industry.

This case concerned the interpretation of an exemption from VAT in relation to postal services.

Tax & Financial Standards New Judgments of the ECJ For November New Cases C 552/16 of 9 November 2017 Key aspects of the decision in the economic range: A ground for compulsory removal from the VAT register and the conditions for compulsory re-registration in that register.

Kevin also specialises in serious crime and has extensive experience in money laundering, VAT and serious drugs cases.

In the following, I summarize some reflections developed in my article (http://www.sidi-isil.org/wp-content/uploads/2017/10/Lotta-globale-ForumSIDI-1.pdf) that touch on the core of the dispute between the Italian Constitutional Court and the European Court of Justice (ECJ) in the Taricco and Others case C - 105 / 14 concerning the prosecution of VAT frauIn the following, I summarize some reflections developed in my article (http://www.sidi-isil.org/wp-content/uploads/2017/10/Lotta-globale-ForumSIDI-1.pdf) that touch on the core of the dispute between the Italian Constitutional Court and the European Court of Justice (ECJ) in the Taricco and Others case C - 105 / 14 concerning the prosecution of VAT frauin my article (http://www.sidi-isil.org/wp-content/uploads/2017/10/Lotta-globale-ForumSIDI-1.pdf) that touch on the core of the dispute between the Italian Constitutional Court and the European Court of Justice (ECJ) in the Taricco and Others case C - 105 / 14 concerning the prosecution of VAT frauin the Taricco and Others case C - 105 / 14 concerning the prosecution of VAT fraud.

Accordingly, the ECJ ruled that domestic courts are required to disapply the said provisions when prosecution of serious VAT frauds is time - barred in a significant number of cases.