Value added tax

07 December 2012

Issue: 7541 / Categories: Case law , Law digest , In Court

Daimler AG v Skatteverket; Widex A/S v Skatteverket: C-318/11 and C-319/11 [2012] All ER (D) 298 (Nov)

A taxable person for VAT established in one member state and carrying out in another member state only technical testing or research work, not including taxable transactions, could not be regarded as having in that other member state a “fixed establishment from which business transactions were effected” within the meaning of Art 1 of the Eighth Directive and Art 3(a) of Directive 2008/9.

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MOVERS & SHAKERS

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Gibson Dunn—London partner promotions

Firm grows international bench with expanded UK partner class

Shakespeare Martineau—six appointments

Firm makes major statement in the capital with strategic growth at The Shard

Myers & Co—Jess Latham

Residential conveyancing team expands with solicitor hire

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Human rights concerns for patients, prisoners & immigration detainees

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Licensing fast-track for conveyancing & probate professionals

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Stress at work? Join the (employment tribunal claim) queue

Workplace stress was a contributing factor in almost one in eight cases before the employment tribunal last year, indicating its endemic grip on the UK workplace

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Value added tax

MOVERS & SHAKERS

Gibson Dunn—London partner promotions

Shakespeare Martineau—six appointments

Myers & Co—Jess Latham