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The EU-UK Trade and Cooperation Agreement and UK tax subsidies: no recovery after Brexit?
19 January 2021After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the regulation of subsidies given to targeted businesses via the tax system. -
Foreign tax treatment and ‘State Aid’ scrutiny: the next step in protecting the EU’s internal market?
9 July 2020In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “ White Paper on levelling the playing field as regards foreign subsidies ” on 17 June 2020. -
Fictional interest payments and abuse of European Tax Law: new state aid challenges?
12 March 2019In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation. -
Clarifying the scope of selectivity: how to (Auto)grill a commission decision on fiscal State aid?
23 December 2016The European Union’s Court of Justice finally rendered its judgement in the famous Banco Santander and Autogrill cases on 21 December 2016. For state aid specialists and tax lawyers this decision was bound to be a landmark case whatever way it would turn out.
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