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Update - tax cases

07 August 2005
Categories: Tax cases
EC Commission (supported by Spain) v UK (Case C-349/03); Schempp v Finanzamt Munchen (Case C-403/03); Perry (SpC 474); Rafferty (SpC 475); Electronics Ltd (SpC 476).

Not harmonisation

The EC Commission brought an action for a declaration that by failing to implement various aspects of VAT and excise duties in Gibraltar the UK had not fulfilled its obligations under the EC Treaty.
The European Court of Justice said that Directive 77/799 allowed for the exchange of information relating to VAT between Member States. Although the EC Treaty applied to Gibraltar a crown colony of the UK the UK's Act of Accession provided for certain exceptions including that any acts of harmonisation of legislation in EU states should not apply to Gibraltar. However provisions which require co-operation between countries could not be regarded as acts of harmonisation.
The EC Commission's declaration was granted.
EC Commission (supported by Spain) v UK (Case C-349/03) European Court of Justice 21 July 2005

No guarantee

A German national paid maintenance to his...

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