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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Back in 2017, the European Court of Justice ruled in Asociación Profesional Elite Taxi v. Uber Systems Spain, SL (Case C-434/15) that Uber offers common transportation services and thus, ought to be regulated as such. Various European national courts subsequently made similar rulings against Uber...
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Should Uber be considered as a company that offers transportation services or rather as a digital platform that offers information society services, operating merely to match passengers with drivers?