European Tax

The spectre of the section 899 “revenge” or “foreign investor” tax was still looming over us when we recorded a podcast with Arvind...

On 17 June 2025, the French Administrative Supreme Court (Conseil d’État) referred a preliminary question on the constitutionality of the...

What can an aircraft leasing case tell us about the interpretation of tax treaties? Quite a bit, as it turns out. In VietJet Aviation,...

The Supreme Court in Dolphin Drilling dismissed the taxpayer’s appeal, agreeing with the Court of Appeal that the provision of...

Re-domiciliations and cross-border mergers can be great options for a restructuring and, within the EU, the rules governing both types of...

On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal...

As we previously reported, on 28 April 2025 the UK government announced a technical consultation on draft legislation (the Draft...

How foolish I was for thinking that occasions such as an Autumn Budget or Spring Statement would no longer be followed by a “tax...

Young drivers can get a specialised form of motor insurance if they have a device fitted to the car which records and transmits...

The UK’s Spring Statement delivered on 26 March 2025 did not include further tax increases and the Chancellor stuck to her commitment to...

The Court of Appeal published their decision in Gunfleet Sands on 17 March 2025, upholding the taxpayers’ appeal on the availability of...

Law 7/2024 of 20 December 2024, which establishes a top-up tax to ensure a global minimum level of 15% tax for multinational enterprise...

After a chaotic process marked by the no-confidence vote of the Government formed by the French Prime Minister Barnier in December 2024...

After a chaotic process marked by the no-confidence vote of the Government formed by the French Prime Minister Barnier in December 2024...

What do tax lawyers talk about at lunch? In my case, it’s been the UK Supreme Court's majority decision (4:1) in Royal Bank of Canada. My...

All has ended well for the Royal Bank of Canada (RBC) following the Supreme Court’s majority decision (4:1) that the UK does not have...