Latest blog articles with tag Tax Law

  • law_blog_raymond_luja_eu-uk_trade_and_cooperation_agreement

    The EU-UK Trade and Cooperation Agreement and UK tax subsidies: no recovery after Brexit?

    19 January 2021
    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 regulation of subsidies given to targeted businesses via the tax system.
  • law_schumacker_blog


    28 September 2020
    Schumacker is one of the most important cases in EU tax law. It opened the door to many more legal proceedings before the CJEU that tested the limits the Member States’ tax sovereignty against the force of EU law.
  • Dhruv Sanghavi blog tax law

    Ruminating over equalisation levies

    5 July 2019
    There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post, I should like to reflect over this issue as objectively as possible. I shall not, however, delve into issues of whether equalisation levies lack good faith and therefore are tantamount to treaty dodging.
  • Blog over Fictional interest payment

    Fictional interest payments and abuse of European Tax Law: new state aid challenges?

    12 March 2019
    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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