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The new Technology Transfer Block Exemption Regulation was published on 21 March 2014.
Supplies of goods to customers fraudulently using a bank card are subject to VAT where the card provider pays for those goods
The CJEU has ruled that a supplier must account for output VAT on payments received from third party card providers for supplies made to customers who bought goods using a fraudulent card.
The recent changes introduced in Luxembourg to its limited partnerships make it a desirable jurisdiction in which to establish alternative investment funds.
ESMA has published a Q&A on the application of the Alternative Investment Fund Managers Directive (AIFMD).
In the Danish case of ATP Pension Service, the AG has stated his opinion that management services provided to DC pension schemes are VAT exempt.
HMRC has published a briefing stating its revised policy on the ability of sponsor employers to recover input VAT incurred in the management of DB pension schemes.
With European elections in May, the flow of new regulations from Europe is expected to slow, with the immediate focus being on fine tuning already adopted policy.
On 19 December 2013, the Court of Justice of the European Union gave an important ruling on database rights and meta search engines.
The UK Competition Appeal Tribunal has released its ruling on the applications by Eurotunnel and SCOP for review of a Competition Commission report.
The Safe Harbor scheme is of key importance to transatlantic trade.
DECC has issued a consultation seeking industry opinion on a tidy-up of the CRC Energy Efficiency Scheme on two issues.
The European Parliament has voted — by an overwhelming majority — to significantly overhaul current EU data protection laws.
Nabarro has released the November issue of its financial sector update.
The CJEU has ruled in the case of PPG Holdings BV (PPG) (C-266/12) that an employer is entitled to recover VAT on services procured by the employer for the management and operation of its pension fund.
As is often the case with buses, a second important case on input tax recovery has come along shortly after another.
The CJEU has ruled that an employer is entitled to recover VAT on services procured by the employer for the management and operation of its pension fund.
This briefing considers the potential for increased use of arbitration in cross-border financial services disputes and the implications for key stakeholders within the financial-services sector.
In the first of a series of articles, Nabarro looks at current market trends and legal developments in a number of the alliance jurisdictions.
Here are 10 key questions to help you understand if, and how, you will be affected by the European Market Infrastructure Regulation.
On 19 July, EU commissioner Viviane Reding stated that the European Commission will be reviewing its Safe Harbor Agreement with the US.