Podcast Location:
Download it here [file size: 18.6 MB]
Categories:
Tax Law
CPD Points:
Up to 1 point. details »

Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This podcast is aimed at tax law practitioners or those with an interest in the area who want to gain an insight into the decision of the ECJ in the Columbus Container case. It would be suitable for those with experience and knowledge of tax law.

Outcomes:
After completing the course you will:
  • Have received an update on the status of several cases that have come back to the English courts after decisions from the ECJ;
  • Understand the question put to the ECJ in the Columbus Container case;
  • Understand the decision the ECJ came to in that case relating to the method of taxation applied to Columbus by Germany;
  • Understand the potential criticisms of the judgment and the comparisons with the Cadbury Schweppes case.
Level:
Intermediate Difficulty: 3 of 5
Classification:
Case Update
Practical Guide
Sources and References:
  • Vodafone 2 v Her Majesty’s Revenue and Customs C-203/05;
  • Cadbury Schweppes plc v. Commissioners of Inland Revenue C-196/04;
  • Commission v France - “Avoir Fiscal” C-270/83;
  • Marks & Spencer plc v David Halsey C-446/03;
  • Investment Income (FII) Group Litigation. Order (GLO) case C-446/04;
  • Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue C-524/04;
  • Columbus Container Services B.V.B.A. & Co. v. Finazamt Bielefeld-Innenstadt C-298/05.

In this podcast we interview Paul Farmer, a tax specialist at Dorsey and Whitney Europe, on the ECJ decision in the Columbus Container case. He examines the issues raised in the case, including the comparison with the Cadbury Schweppes case. We also ask Paul to update us on the status of cases that have come back to the UK from the ECJ.

Podcast Added: 24/11/2008

Start this CPDcast Activity

© CPDcast.com