UK VAT: registration threshold for foreign companies
As of 1 December 2012 foreign companies (i.e. companies not resident in the UK) will have to register for purposes of UK VAT from the first moment they become liable for UK VAT. The threshold for domestic companies does not apply anymore to foreign companies as of 1 December 2012.
The European Commission has adopted a Communication on the future of VAT. The Communication defines the fundamental characteristics that must underlie the new VAT regime, and priority actions needed to create a simpler, more efficient and more robust VAT system in the EU.
ECJ - customs - customs declaration Invalidation of a customs declaration which has already been accepted
Case C-138/10 Customs declaration Acceptance by the customs authorities of that declaration Invalidation of a customs declaration which has already been accepted Consequences for penal measures
European Commission's proposals for a reform of the CAP after 2013
The European Commission has published its proposals for a reform of the CAP (Common Agricultural Policy) after 2013. The proposals aim to strengthen the competitiveness, sustainability and permanence of agriculture throughout the EU in order to secure for European citizens a healthy and high-quality source of food, preserve the environment and develop rural areas.
Preferential tariff treatment - validity of documents
The Swiss customs authorities have published a document about the verification of the formal validity of documents used for claiming/proofing entitlement to preferential tariff treatment.
Posted on 28 Sep 2011
Germany - Federal Constitutional Court - vague legal terms
The German Federal Constitutional Court ("Bundesverfassungsgericht") has ruled about the obligations of the courts in connection with the defining of the contents of vague terms. The case which gave rise to the ruling of the Court concerned a ruling of the Federal Fiscal Court. The ruling of the Federal Constitutional Court is in the German language.