How do you save 2 hours finding out the effect of an important Austrian VAT case on your business?
EU Tax Cases Tracker allows you to not only see how a direct or indirect tax case in Europe may affect your business but also, in one simple search, will show you the full judgment, HMRC guidance, legislation, commentary, related cases and much more all in one place.
EU Tax Cases Tracker is the new online service from LexisNexis to help you track the progress of tax cases through the European Court, from a national court referral through Advocate General opinion through to full ECJ judgment and includes an e-mail alert notifying you of cases as they progress through the court system.
EU Tax Cases Tracker provides real time, authoritative information because our unique Editorial Board of 16 expert EU tax consultants, practising in the key EU jurisdictions, are monitoring and analysing developments in all the important tax cases.
1. Early identification of cases that are likely to be referred (i.e. rumoured/prospective cases) - or which have been referred, to the ECJ and the issues these cases raise
2. Tracking of cases once they are with the Registry at the ECJ: e.g. tracking the various written stages in the procedure, and any decisions taken regarding the disposition of the case
3. Tracking when the AGO and the Judgment are published
4. Tracking what happens to a case once it returns to the national court (in the case of a reference for a preliminary ruling), or the impact in terms of national legislation (e.g. in infringement proceedings). E.g. it has been particularly difficult to keep up with what has happened to the Marks & Spencer case in the UK, or more recently the Cadbury Schweppes case, after they returned to the national courts
5. Uniquely, identification of those cases that are not being referred to the ECJ: e.g. where national courts considered that the issue was acte claire making it unnecessary to make a reference.
The service also includes:
• Court diary entries detailing forthcoming European court dates
• Detailed reports and analysis of ECJ case judgments, including local and European implications and further expected developments
• European tax current awareness – news, blogs and ‘rumoured cases’
• Regular European case news and analysis from a distinguished European Editorial Board comprising of a network of tax experts in the key European jurisdictions, led by Philip Baker QC
This is complementary to the EU Tracker service which tracks EU legislation (directives and regulations).
