European Tax

Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving...

“I see the 1.5% is being removed!” was the subject line of a client e-mail received early last Thursday afternoon in light of HMRC’s...

In the landmark Kühne & Heitz case, the Court of Justice held that an administrative body is – under certain conditions – obliged to...

If we imagine a Venn diagram of two overlapping circles, A and B, and call the overlapping area C, what can we say about the individual...