Latest blog articles
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After 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...
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In 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.
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Every once in a while, I have the good fortune of reading a court case which is both fun and educational. The UK Supreme Court case Ivey (Appellant) v Genting Casinos (UK) Ltd t/a Crockfords (Respondent) is one such case, which tells an interesting story, while also explaining to the public the...