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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

26 results for: tax
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That might sound like a strange question, but it lurks just beneath the surface of the Upper Tribunal’s keenly-awaited decision in...
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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...
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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...
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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...
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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...
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The introduction of the “Energy Profits Levy” announced by the UK Chancellor on 26 May 2022 to take effect from the same date would...
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Since 1 January 2022, taxpayers in Spain have had to pay tax on the “reference value” of their real estate acquisitions, which is a value...
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If one were to regard the European Commission’s Directive proposal to tackle the debt-equity bias in the tax system as the fruit of a...
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Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk...
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In 2019, a French Digital Services Tax (DST) was enacted in order to subject to a 3% tax two categories of services provided in France:...
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In a decision that will unlock a number of pending cases and encourage EU (and third country) UCIs to apply for a refund of Portuguese...
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A recent OECD report, based on a July 2021 survey of 43 countries, including from the G20, the OECD and beyond, found few examples of...
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Earlier this week, HMRC announced that it was the first UK law enforcement entity to seize an NFT. The turn of phrase struck me - how...
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The right to appeal in criminal cases is embodied in Article 2 of Protocol No. 7 to the European Convention on Human Rights (ECHR) to...
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Two recent trends in international taxation – an increase in taxpayers' obligations to document and share information with tax...
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Finland has amended its transfer pricing rules as of January 2022 enabling the Finnish Tax Administration (FTA) to make transfer pricing...