VAT, Duties and Indirect Tax Law Conference Papers

Abuse of Rights in EC Law - Origins and History ~ Paper presented at the Bar European Group Annual General Meeting in Ljubljana, June 2006
6 June 2006
Author(s): Paul Lasok QC

Generally speaking, the concept of the abuse of rights has cropped up in the case law of the Court of Justice of the European Communities ("the ECJ") in three contexts: (i) situations in which it has been asserted that reliance upon ...

When Do Tax Measures Amount to State Aid? ~ Paper presented at the 'Direct Tax and EU Law: Recent Developments' Seminar, June 2005
30 June 2005
Author(s): Nicholas Paines QC

The aim of this paper is to consider, by reference to a now quite considerable volume of case-law of the ECJ and the Court of First Instance (CFI), the circumstances in which provisions of tax legislation and the behaviour of tax ...

The role of the Court of Justice and the Court of First Instance of the European Communities in the creation and development of customs law ~ Talk in the framework of an international conference on customs law held in Warsaw on 10-12 December 2004, organised by the Polish Customs Service, the German Customs Administration, the University of Economics in Warsaw and the University of Munster
20 December 2004
Author(s): Paul Lasok QC

Customs law occupies a particularly important place in European Community (or European Union) law because the main Community on which the European Union is founded, the European Economic Community (or "European Community" as it is now known) is ...

Avoiding Unlawful Interference with Human Rights ~ Talk given at the 'Obtaining, Using and Sharing Information Lawfully' conference organised by White Paper Conference Ltd
27 September 2004
Author(s): Gerry Facenna

"(1) Everyone has the right to respect for his private and family life, his home and his correspondence.  (2) There shall be no interference by a public authority with the exercise of this right except such as is in ...

Obligations of Harmonious Interpretation ~ Papers presented at the 2nd Annual VAT and EU Law Conference
30 March 2004
Author(s): Melanie Hall QC

Article 10 of the EC Treaty [ex Article 5] provides, so far as material, as follows: "Member States shall take all appropriate measures, whether general or particular, to ensure fulfillment of the obligations arising out of this ...

Incentives to Co-operate, the Right to Silence and Legitimate Expectation ~ Talk at Seminar: 'The Practical Impact of Human Rights on VAT Law' on 29th January 04
29 January 2004
Author(s): Valentina Sloane

1. Section 60(1) of the Value Added Tax Act 1994 ("VATA 1994") provides that the Commissioners may impose a penalty in any case where:  (a) for the purpose of evading VAT, a person does any act or omits to take any action; and  (b) his ...

VAT and EC Law ~ Evasion, Avoidance and Abuse of Rights
21 March 2003
Author(s): Paul Lasok QC, Nicholas Paines QC

The story starts with the House of Lords' decision in Ramsay v IRC [1981] STC 174, with its shift of emphasis from the classic approach in IRC v Duke of Westminster [1936] AC 1. In the Duke's case, a tax planning arrangement ...