European Tax

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...