TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Infringement Procedures

The European Commission on 27 November published nine press releases concerning infringement procedures in the field of taxation against eleven EU Member States.

For each press release, the Member State involved, the area of taxation and the reference number are briefly mentioned below.

Spain and Portugal

Discriminatory treatment of foreign pension funds.

For full details, see http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1817&format=HTML&aged=0&language=en&guiLanguage=en

The Netherlands

VAT exemption for the provision of personnel.

For full details, see http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1811&format=HTML&aged=0&language=en&guiLanguage=en

Poland

Reduced VAT rate for the supply of certain items.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1820&format=HTML&aged=0&language=en&guiLanguage=en

The Netherlands, Germany, France, Luxembourg and Austria

VAT reduced rate for horses.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1812&format=HTML&aged=0&language=en&guiLanguage=en

Spain and Portugal

Restrictive exit tax provisions for companies.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1813&format=HTML&aged=0&language=en&guiLanguage=en

Estonia

Discrimination of foreign charities.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1818&format=HTML&aged=0&language=en&guiLanguage=en

Italy

Transposition measures of two VAT Directives.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1814&format=HTML&aged=0&language=en&guiLanguage=en

Luxembourg

Application of the Savings Tax Directive.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1815&format=HTML&aged=0&language=en&guiLanguage=en

United Kingdom

Deductibility of cross-border pension contributions.

For full details see, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/1816&format=HTML&aged=0&language=en&guiLanguage=en