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(October 10, 2014)
On October 10, 2014 the chairperson of the Swiss joint committee signed decree no. 1/2014 on the amendment of Annex I to the agreement between Switzerland and the EU on the simplification of customs formalities and on customs security measures. The decree was approved by the Federal Council on October 8, 2014 and will enter into force on October 11, 2014.
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(October 10, 2014)
On October 10, 2014 the Inland Revenue Authority of Singapore (IRAS) published the e-Tax Guide: Income Tax Treatment of a Trust registered under the Business Trusts Act. The e-Tax Guide provides details on the Singaporean income tax treatment of a trust which is registered under the Singaporean Business Trusts Act and is applicable to trustee-managers or unit holders of a registered business trust.
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(October 10, 2014)
On October 9, 2014 the European Court of Justice (ECJ) ruled in case C-268/13 Elena Petru versus Casa Județeană de Asigurări de Sănătate Sibiu and Casa Națională de Asigurări de Sănătate (ECLI:EU:C:2014:2271).
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(October 10, 2014)
On October 9, 2014 the European Court of Justice (ECJ) ruled in case C-428/13 Ministero dell’Economia e delle Finanze and Amministrazione Autonoma dei Monopoli di Stato (AAMS) versus Yesmoke Tobacco SpA (ECLI:EU:C:2014:2263).
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(October 9, 2014)
On October 9, 2014 the European Court of Justice (ECJ) ruled in case C-326/12 Rita van Caster and Patrick van Caster versus Finanzamt Essen-Süd (ECLI:EU:C:2014:2269).
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