| Series Title | European Voice |
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| Series Details | Vol.11, No.28, 20.7.05 |
| Publication Date | 20/07/2005 |
| Content Type | News |
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Date: 20/07/05 The European Court of Justice (ECJ) will rule on Thursday (21 July) whether Gibraltar can escape EU rules on co-operating with other tax authorities in the EU in fraud investigations concerning indirect tax, turnover tax and customs and excise revenue. A 1977 directive on mutual legal assistance allows member states to co-ordinate probes into cross-border tax fraud by exchanging information on tax flow in their countries. The UK has only ever implemented the rules for direct tax in Gibraltar and exempted the Rock from communicating information on indirect tax such as VAT and customs duties. The court's advocate general has already backed Britain's position, saying that as the purpose of the legislation is to enable authorities in each member state to collect taxes in the appropriate way across the EU, this effectively amounts to harmonisation. The ECJ shares the advocate general's opinion in most cases. Anticipation of a judgement by the European Court of Justice on 21 July 2005 whether Gibraltar was rightfully avoiding co-operation with tax authorities in other EU Member States in fraught investigations on indirect tax, turnover tax and customs and excise revenue. |
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| Source Link | Link to Main Source http://www.european-voice.com/ |
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| Subject Categories | Law, Taxation |
| Countries / Regions | United Kingdom |
