European Tax

Following a previous post on the Spanish VAT rules for UK taxpayers after Brexit, this post addresses the so-called use and enjoyment VAT...

The UK Government has, in its own words, published "more than 30 tax updates, consultations and documents in a move to strengthen...

There is a question whether DAC6 might violate the principle of proportionality in Article 5(4) of the TEU. This principle requires that...

The Spanish courts and tax authorities have recently issued several judgments and rulings of potential interest to high net-worth...

The priority given, for the purpose of DAC6 reporting, to the Member State of residence over the Member State in which an intermediary...

Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or...

Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation....

The way in which some Member States have implemented DAC6 raises legitimate concerns on its validity and compatibility with...

In a recent ruling (No. 132 of 3 March 2021) the Revenue Agency has confirmed that SPVs used to secure proceeds from the direct ownership...

On 21 December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) requested a preliminary ruling from the CJEU on the DAC 6...

For those who prefer to think in pictures, this chart from the OBR's 2018 report "Why have onshore CT receipts performed so well since...

TLDR – yes, it seems he has. The Chancellor is still trumpeting the rate as the lowest in the G7, even after the rise. But for those...

The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax...

In 2020, many foreign companies were taken by surprise when they learnt that they might have fallen within the scope of German...