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EDITORIAL
Abuse of Law – A Double-Edged Sword?
Michael van de Leur
p. 321
ARTICLES
Hiring-Out of Staff under the Sixth Directive
Joep Swinkels
pp. 322-326
In this article, the author examines the VAT aspects of the hiring-out of staff, in particular to organizations in the medical, social, cultural and educational sectors, which are not entitled to deduct input tax.
Changes to the Australian GST Immovable Property “Margin Scheme”
Christine Peacock
pp. 327-335
The author explains the basic rules for the Australian margin scheme with relation to immovable property and the problems that have arisen in practice. She also discusses how the rules were amended to address these problems and whether or not the changes will work.
Introduction of Halifax in the Belgian VAT Legislation
Ivan Massin
pp. 336-338
The article describes the new Belgian measures to combat VAT avoidance, which clearly indicate that, just like the other EU Member States and the Commission, Belgium considers VAT evasion and avoidance real threats.
Cost Sharing Associations as an Alternative to VAT Grouping in Belgium
Kenneth Vyncke
pp. 339-347
The author analyses the exemption for cost sharing associations from a Belgian perspective – including its ratio legis, legal framework, definition, scope, and the conditions under which it applies – and from a Community perspective.
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European Court of Justice – Pending Case
Fabiola Annacondia
pp. 348-365
This article offers a list of the judgments of the ECJ in VAT cases delivered in the preceding 12 months and of the cases pending on 31 August of the current year, together with further information on the pending cases in the form of the questions or issues referred to the ECJ and, if available, the conclusions of the Advocate General who delivered an Opinion in respect of those cases.
VAT AROUND THE WORLD
What’s Happening in Brief
pp. 366-396
Reports from: Argentina, Australia, Austria, Belarus, Belgium, Belize, Bosnia- Herzegovina, Brazil, Bulgaria, Canada, Chile, Colombia, Costa Rica, the Czech Republic, Denmark, Egypt, the European Union, Germany, Greece, Guatemala, Hong Kong, Hungary, Ireland, Israel, Italy, Jersey, Kazakhstan, Kenya, Latvia, Malawi, Malta, Mexico, Moldova, the Netherlands, New Zealand, Peru, Poland, Portugal, Romania, Russia, South Africa, Sweden, Tanzania, Tunisia, Turkey, Uganda, Ukraine, the United Kingdom and Uruguay.
Case Notes
pp.396-405
Case notes from: Austria, Canada, the European Union, Italy, Russia and the United Kingdom.
Recent ECJ Cases in Brief
pp. 406-408
Judgments in Cases C-439/04 and C-440/04, C-18/05 and C-155/05, C-89/05, C-251/05 and C-233/05.
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