ECJ rejects German anti-treaty/directive-shopping rule

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In its landmark decision dated 14 June 2018 in Case GS, the European Court of Justice (“ECJ”) concluded that the German anti-treaty/directive-shopping rule is not in line with the European fundamental freedom of establishment and the EU-parent-subsidiary-directive.

Major VAT Changes for UK Construction Services

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The way in which VAT is charged on construction services in the UK will change in 2019, as a result of new anti-fraud rules. Around half of UK construction businesses are expected to be affected.