Publications

VAT refund for taxable persons in another EU member state
20 May 2019 The European Court of Justice (ECJ) delivered its decision in the Sea Chefs Cruise case on 02 May 2019.► CJUE, Case C-133/18, Sea Chefs Cruise Services GmbH, 2 May 2019Case backgroundThe company Sea C...
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Tax
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The Verdict
May 2019 Welcome to the Spring 2019 edition of the Verdict, an at-a-glance round-up of recent legal developments in relation to corporate crime. This edition includes a spotlight on the extension of corporate...
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Corporate / M&A
publication
VAT | Brexit | "no deal" transitional measures for VAT
April 2019 In a VAT Committee working paper, the European Commission indicates that the 28 Member States of the European Union (EU), "almost unanimously” agreed to a number of interim measures regarding the ap...
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Tax
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Insurance Insights
March 2019 The insurance market is constantly evolving, so you need to stay up to date on the latest developments to anticipate and handle any potential issues and benefit from opportunities. With “Insurance I...
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Insurance
publication
Comment to the public procurement standard forms for procurement notices
March 2019 CMS took part in the public consultation process regarding the new standard e-forms for procurement notices. CMS strongly supports the European Commission’s aim of reducing the number of existing f...
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Public Procurement
publication
VAT | Italy | Staff secondment: VAT treatment submitted to the European Court of Justice
18/03/2019 With Order no. 2385 issued on 29 January 2019 (hereinafter also referred to as the "Order"), the Italian Supreme Court requested the European Court of Justice to rule on the compatibility between...
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Tax
publication
VAT | Deduction of input tax in a head office/branch relationship
March 2019 The Court of Justice of the European Union delivered its judgment in the Morgan Stanley case on 24 January 2019, as explained below. CJEU, Case C-165/17, judgment of 24 January 2019CMS France is...
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Tax
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Taxation of the digital economy
March 2019 This publication aims to identify various aspects of the digital economy and to consider whether income taxes are the most effective and efficient way to tax this economy. Do we need a revolution in...
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Tax
publication
Latin America Quarterly Energy Update
February 2019 The CMS Latin America group has issued the latest quarterly update covering hot topics and developments in the energy industry in Brazil, Chile, Colombia, Mexico and Peru. Download the PDFs below to...
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Energy
publication
Advertising of Medicines and Nurse Prescribing
February 2019 Royal Decree 1302/2018 of 22 October, amending Royal Decree 954/2015 of 23 October on the indication, use and authorisation for dispensing medicines and medical devices for human use by nurses...
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Life Sciences & Healthcare
publication