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Developments in UK and European case law paper

Published on 14 Oct 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • input tax - nexus and apportionment
  • Card Protection Plan update
  • economic reality versus commercial reality
  • tripartite supplies.

Author profile:

Roderick Cordara
Roderick has practised in indirect tax (VAT) since 1979, and has been involved in many high profile UK cases, including cases before the European Court, such as Card Protection Plan. He has been advising on GST in Australia since its inception. He appeared in the HP Mercantile case for the Commissioners. He has chambers in Sydney and London. Current at 28 August 2006 Click here to expand/collapse more articles by Roderick CORDARA.
 

This was presented at 2005 National GST Intensive.

Get a 20% discount when you buy all the items from this event.

Individual sessions


Five years of GST

Author(s):  Richard F EDMONDS

Materials from this session:

Issues associated with GST groups

Author(s):  Matthew CRIDLAND,  Murray JEWELL

Materials from this session:


GST and property

Author(s):  Michael PATANE

Materials from this session:

Developments in UK and European case law

Author(s):  Roderick CORDARA

Materials from this session:

GST and adjustments

Author(s):  Andrew NUTMAN,  John OESTERHELD

Materials from this session:

Transitional issues

Author(s):  Peter GREEN

Materials from this session:

GST - five years on/five years out

Author(s):  Bruce QUIGLEY,  Michael B EVANS

Materials from this session:

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