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EDITORIAL
Caught or Involved in a VAT Carousel
Han Kogels
Halifax Day: Abuse of Law in European VAT
Joep Swinkels
pp. 173-181
In this article, the author examines the background of the doctrine of abuse of law, the cases in which it was raised and, finally, its practical consequences.
Option for Taxation of Financial Services in France
Thierry Pons
pp. 182-185
In this article, the author discusses the various aspects of the French VAT regime in respect of financial services.
A Rational Basis for Setting GST and VAT Grouping Thresholds
Paul Stacey
pp. 186-190
In this article, the author suggests a rational basis for setting a VAT or GST threshold level for grouping and briefly reviews the grouping threshold levels prevailing in the Netherlands, the United Kingdom, New Zealand, Canada,
Singapore and Australia.
The Vexed Question of Deductibility – Fini H and the Position in Australia and New Zealand
Anton Joseph
pp. 191-195
In this article, the author discusses the former taxpayer’s entitlement to deduct input tax after cessation of his business under European, Australian and New Zealand law.
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Cimber Air and the Dutch VAT Treatment of Aircraft
Joep Swinkels
pp. 196-198
In this article, the author briefly discusses several aspects of the ECJ judgment in Cimber Air and the VAT treatment of aircraft under Dutch law.
VAT AROUND THE WORLD
What’s Happening in Brief
pp. 199-224
Reports from: Algeria, Argentina, Australia, Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Canada, China (People’s Rep.), European Union, France, Germany, Greece, Hungary, India, Indonesia, Italy, Jersey, Kazakhstan, Latvia, Lithuania, Luxembourg, Moldova, Morocco, Namibia, Netherlands, Poland, Romania, Russia, Slovenia, South Africa, Spain, Swaziland, Sweden, Tunisia, Turkey and United Kingdom.
Case notes
pp. 224-231
Case notes from: Austria, Canada, New Zealand, Russia, South Africa, and United Kingdom.
Recent ECJ Cases in Brief
pp. 231-235
Judgments in Cases C-184/04, C-210/04, C-245/04 and C-114/05.
Opinions in Case C-475/03, Joined Cases C 439/04 and C-440/04 and Case C-98/05.
Actions in Cases C-128/05 and C-132/06.
Preliminary rulings in Cases C-228/05, C-240/05, C-434/05 and C-435/05.
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