European Tax

Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It...

You may recall that back in that glorious summer of 2021, when the pandemic restrictions were beginning to be lifted, we tried to entice...

The Council of the European Union issued a press release on Tuesday, stating that negotiators representing the European Parliament and...

Under the current legislation, Italy taxes non-resident entities only on capital gains derived from a direct sale of Italian immovable...

On 1 December 2022, the new so-called “Start-up Law” was passed by the Spanish Parliament. The Law aims to foster the start-up ecosystem...

In September 2022, Brazil and the UK announced a first round of negotiations for a double taxation agreement (DTA) following several...

The Spanish Government recently published a proposal to tax non-Spanish-tax-resident individuals who hold Spanish real estate through one...

In a previous post, Maarten van der Weijden indicated that a decision by the Amsterdam Court of Appeal on 22 December 2020 set the stage...

In what is thankfully an unusual occurrence in legal practice, I was about to press send on an email advising a client on an issue (in...

Against a background of some “difficult decisions” being taken by Chancellor Jeremy Hunt in his 2022 Autumn Statement on 17 November...

Undoubtedly, the UK’s Autumn Statement delivered by Chancellor Jeremy Hunt on 17 November 2022 reflected some difficult decisions (see...

The 2021 reform of the German Real Estate Transfer Tax Act (Grunderwerbsteuergesetz or GrEStG) included, among other things, three...

Where should the line be drawn between the prohibition on State aid and Member States’ fiscal autonomy? According to the Commission and...

With the parliamentary elections looming in a few months, the Finnish Government has stepped on the gas pedal to ensure it can enact tax...

I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project,...

At the end of 2023, certain EU laws and rights retained as part of domestic law in the UK following its departure from the EU will fall...