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CJEU

Missing the Target

Can we still rely on EU?

VAT’s the difference?

Brexit challenges

Settling disputes

The Court of Justice of the European Union (CJEU) wants to more than double its number of general court judges, as part of reform plans being examined by the European parliament.

The CJEU’s proposals – approved in principle by the Council of the EU – aim to “enhance the overall efficiency of the… court system and… provide structural and sustainable solutions”.

The mooted reform comes after the number of cases before the general court increased from 398 in 2000 to 912 in 2014, with growth expected to continue.

The Court of Justice of the European Union (CJEU) has dismissed the UK’s challenge of plans by Brussels for a financial transaction tax (FTT).

The country asked the court to annul a council decision that authorised 11 EU member states to use the enhanced cooperation procedure to set up the tax – which the UK believed would impose costs on non-participating member states.

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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