European Tax

It's been an interesting month so far in the world of climate taxes.  For a brief moment it looked as though pens were down on the...

On 16 June 2022, the German Federal Ministry of Finance (MoF) submitted to the finance committee of the German parliament its evaluation...

The draft Energy (Oil and Gas) Profits Levy Bill published on 21 June 2022 (the Bill) shows the difficulty, and danger, of using purpose...

Pressure on the Government to take action on the cost of living crisis led to the announcement of a new “temporary” and “targeted” tax on...

Registered charities in the UK benefit from a broad exemption from most tax, so they might be forgiven for assuming that they are also...

The General Court released its decision in the UK's and ITV's appeals against the Commission's decision that the UK's CFC finance company...

A little over a year ago, I wrote a post called "The cautionary tale of Mr Bostan Khan". It was prompted by the Court of Appeal decision...

It is perhaps trite to say that tax can be used as the proverbial carrot and stick alike - or simply as a revenue raiser. It also goes...