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EDITORIAL
The New UK Approach to Carousel Fraud
Colin Woodward
p. 240
ARTICLES
Italy’s IRAP – An Analysis from across the Atlantic
Alan Schenk
pp. 242-246
In 2001 the Banca Popolare di Cremona argued that the IRAP violated Art. 33 of the Sixth Directive. AGs Jacobs and Stix-Hackl of the ECJ agreed with the bank's position. In this article, the author reaches a different conclusion.
Special Investment Funds and VAT
Joep Swinkels
pp. 247-253
The author discusses the VAT aspects of investment funds under EU VAT law, the status of those funds for VAT purposes and the tax regime applicable in the light of ECJ case law.
Rights of Taxable Persons Involved in VAT Carousel Fraud from an EU, Belgian and UK Point of View Today and Tomorrow
Sibylle Vandenberghe and Howard J. Sharkett
pp. 254-263
The authors discuss a series of ECJ cases dealing with VAT avoidance and evasion, paying attention to the response of some Member States and of the European Commission.
Correction of Mistakes and Omissions under ECJ Case Law
Joep Swinkels
pp. 264-268
The author examines the methods and conditions under which VAT invoices can be corrected under both the Sixth Directive and ECJ case law.
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Focus on Some of the Pitfalls of Russian VAT
Paul Quigley
pp. 269-271
The author highlights key differences between the Russian and European VAT systems and provides suggestions for non-resident companies to avoid unpleasant surprises in Russia.
VAT AROUND THE WORLD
What’s Happening in Brief
pp. 272-298
Reports from: American Samoa, Argentina, Belarus, Belgium, Bulgaria, Cambodia, Canada, China (People’s Rep.), the Confederation Fiscale Européenne, the Czech Republic, the European Union, France, Germany, Greece, Guyana, Hungary, Italy, Jamaica, Japan, Latvia, Lithuania, Luxembourg, Malta, Mauritius, New Zealand, the OECD, Pakistan, Peru, the Philippines, Portugal, Russia, Slovenia, South Africa, Spain, Sri Lanka, St. Lucia, Turkey, the United Kingdom and Vietnam.
Case Notes
pp. 298-304
Case notes from: Austria, Canada, India, Russia and the United Kingdom.
Recent ECJ Cases in Brief
pp. 304-315
Judgments in Cases C-169/04, C-384/04 ,C-430/04, C-443/04, C-444/04, C-491/04, C-494/04, C-98/05, C-106/05 and C-249/05.
Order in Case C-261/05.
Opinions in Cases C-35/05, C-72/05, C-128/05, C-228/05, C-240/05 and C-251/05.
Preliminary rulings in Cases C-73/06, C-97/06, C-118/06, C-164/06, C-165/06, C-168/06 and C-174/06.
Removal in Case C-390/04.
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