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European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling on the interpretation of the first subpara of art 98(2) of, and point 6 of Annex III to, Council Directive (EC) 2006/112, as amended. The request had been made in proceedings between a publishing company and the Finnish tax board, and the issue was whether the Directive had to be interpreted as precluding national legislation, such as that at issue in the main proceedings, under which books published in paper form were subject to a reduced rate of VAT and books published on other physical supports, such as CDs, CD-ROMs or USB keys, were subject to the standard rate of VAT.
European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling on the interpretation of the first subpara of art 98(2) of, and point 6 of Annex III to, Council Directive (EC) 2006/112, as amended. The request had been made in proceedings between a publishing company and the Finnish tax board, and the issue was whether the Directive had to be interpreted as precluding national legislation, such as that at issue in the main proceedings, under which books published in paper form were subject to a reduced rate of VAT and books published on other physical supports, such as CDs, CD-ROMs or USB keys, were subject to the standard rate of VAT.
Update from the Chair of the Bar
By Clement Cowley, Partner at The Penny Group
Modernising communication and collaboration at a leading Chancery set. A Zexi case study
How to build profile without compromising professional duties. By Naumaan Farooq, Co-Founder of Inked PR
Marie Law, Director of Toxicology at AlphaBiolabs, examines the role of cut-off levels, and the wider range of factors that must be considered when interpreting results for family court proceedings
Endometriosis Awareness North, a charity raising awareness of endometriosis and supporting those affected across the North of England, has received a £500 boost from AlphaBiolabs via the company’s Giving Back initiative
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
The case against judge-only justice – and why efficiency is not enough. By Professor Leslie Thomas KC
Heritage as an anchor and a compass, finding our common humanity and embracing the power of the outsider – Melina Antoniadis’s lessons learnt
Seeing the full picture – Baljit Ubhey OBE outlines the CPS action plan to tackle violence against women and girls, offering insights directly relevant to courtroom practice
Lauren Fullerton examines the how, what and why of setting up a second chambers base
