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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 Cordara KC, SC is an international grandmaster of indirect tax, with an extremely busy tax commercial practice pursued in the UK, across Europe and also in Australia. He is an accomplished and elegant public speaker with the ability to disarm almost any resistance with his simple and clear propositions. In Europe, he appears on VAT and related matters in all courts, including the Supreme Court (previously the House of Lords) and before the European Court of Justice. Roderick has been involved in countless important appeals and has had considerable influence in development of the law. One notable success before the House of Lords in 2001 was Card Protection Plan. In Australia, Roderick has practiced in the middle of GST right from the very beginning. He appeared for the Commissioner in the seminal HP Mercantile litigation in 2005 (which he won). Roderick has also been involved in a range of other important GST cases, including Luxottica, Travelex, Qantas and AP Group. He is co-author (with Pier Parisi) of the textbook Australian GST Cases- Decisions and Commentary (2012). There is hardly any zone of the GST law that he has not advised extensively on. - Current at 18 July 2024
This was presented at 2005 National GST Intensive .
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Current issues affecting financial supplies
Author(s): Peter MCMAHON, Ross STITTMaterials from this session:
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Managing tax disputes
Author(s): David RUSSELLMaterials from this session:
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Five years of GST
Author(s): Richard F EDMONDSMaterials from this session:
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Issues associated with GST groups
Author(s): Matthew CRIDLAND, Murray JEWELLMaterials from this session:
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Managing major transactions in a GST environment
Author(s): William BROWNMaterials from this session:
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GST and property
Author(s): Michael PATANEMaterials from this session:
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Developments in UK and European case law
Author(s): Roderick CORDARAMaterials from this session:
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GST and adjustments
Author(s): Andrew NUTMAN, John OESTERHELDMaterials from this session:
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Transitional issues
Author(s): Peter GREENMaterials from this session:
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GST - five years on/five years out
Author(s): Bruce QUIGLEY, Michael B EVANSMaterials from this session:
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