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For UK tax practitioners who are feeling bereft after binge-watching the final season of Succession, the ongoing series of “unallowable...
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In recent years, there has been a steep increase in criminal proceedings for tax matters in some European countries, such as France,...
The Council of the European Union issued a press release on Tuesday, stating that negotiators representing the European Parliament and...
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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...
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With the parliamentary elections looming in a few months, the Finnish Government has stepped on the gas pedal to ensure it can enact tax...
That might sound like a strange question, but it lurks just beneath the surface of the Upper Tribunal’s keenly-awaited decision in...
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...
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...
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...
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...
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:...
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...