The ECJ has delivered its judgment in case C-152/03 Ritter Coulais, concluding that German tax legislation may not hinder taxpayers who are subject to unlimited tax liability in Germany from taking into account rental losses realized abroad.
The case deals with a German couple who earned income in Germany from employment as school teachers but lived […]

The ECJ has delivered its decision in case C-265/04 Bouanich. The ruling is a legal precedent in all EU member states.
Mrs Bouanich, a French resident, held shares in a Swedish company. When the company repurchased shares from its shareholders Sweden withdrew a withholding tax of 30% on the amount paid to non-residents. In case of […]

One of the changes in the field of VAT the Program Bill of 27 December 2005 brought along is the rewriting of article 45 § 2 of the Belgian VAT Code, which deals with the deduction limitations in connection to cars. One of the changes carried out in this article relates to the fact that […]

On 24 January 2006 an agreement has been reached by the 22 Member State concerning reduced VAT rates for labour- intensive services. The agreement provides for the extension of the reduced VAT rates on labour-intensive services until 31 december 2010. Read the full statement.