Kronospan Mielec sp zoo v Dyrektor Izby Skarbowej w Rzeszowie (Case C-222/09): the ECJ confirmed that where R&D services carried out by engineers are supplied ‘on a contract basis for the benefit of a recipient established in another Member State’, they were ‘services of engineers’ and so the place of supply is the country in which their work is carried out, not the country from which they are supplied.
Posts Tagged: EU
25
Aug 10
EU: consultation on taxing cross-border royalties
Following the report on the functioning of the Interest & Royalties Directive over a year ago, the EU has now launched a consultation on the Directive, looking to clarify existing legislation on taxation of cross-border royalties (and interest) between associated companies and extending benefits of that legislation to a wider range of companies.
14
Apr 10
UK: Changes to IP Customs Procedures
HMRC’s Notice 34 on intellectual property rights enforcement at the UK external border has been updated (although not yet on the HMRC website) to take into account changes in EC regulations.
21
Dec 09
UK: Tax Case: Prolab Nutrition Europe Limited TC00269
Prolab Nutrition Europe (TC00269): the customs value of goods for import duties includes any royalties and licence fees paid as a condition of sale (Article 29(1)/Article 32(1) of Council Regulation 2913/92 (the Community Customs Code). The court held that payments for exclusive distribution rights are not royalties or licence fees for the purposes of determining customs value.
20
Nov 09
EU: Lithuania referred over royalties
The European Commission has prodded Lithuania again (with an additional reasoned opinion) about its rules under which royalty payments to non-resident companies are taxed more heavily than those to resident companies.
19
Nov 09
EU: 2009 R&D Investment Scoreboard published
Via IPKat: The 2009 EU Industrial R&D Investment Scoreboard has been published.
21
Apr 09
EU: report on functioning of the Interest & Royalties Directive
The European Commission has issued a report on the functioning of the Interest and Royalties Directive. The report says that the overall implementation of the Directive has been satisfactory. However, suggestions for more uniform interpretation and legal certainty are proposed.
18
Dec 08
EU: change to duty tariffs on smartphones?
The EU has apparently sent member states a formal proposal to reclassify some phones as “multi-functional devices,” raising import duties on those phones.