Tax & Legal

The ECJ has held that a taxpayer does not have rights under community law to query or contest the accuracy of information to be supplied by another taxing authority in response to a request under the Mutual Assistance Directive whilst the request is still being dealt with. Rather, he may raise his objections to his own authority afterwards under the local rules for challenging assessments.

The FIFA rules for international football require that only registered transfer agents may generally act as such on behalf of players and clubs. They are prohibited from acting for both sides in the same deal. The Supreme Tax Court has held that a club may only deduct the input tax in an agent’s invoice if it is clear from the facts that the agent was truly acting on the appointment and on behalf of the club.