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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The trade and sustainable development chapters included in recent EU FTAs have been criticized for lacking an effective enforcement mechanism, and in particular for the absence of sanctions to ensure compliance. This has been blamed for the poor implementation of their commitments by partner...