This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....

This article examines the decision of the decision of the ECJ on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case...

This study assesses the compatibility of the EU's proposal on a Digital Service Tax with EU and WTO law.In the author's view, the European Commission's proposal for a DST is compliant with WTO law. The same cannot be said regarding EU law. In fact, the proposal raises several issues concerning...

[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...

This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017.The case concerned the levying of tax...

This article aims to do a comprehensive analysis of the compatibility of the EU Commission's proposal on a Digital Services Tax with the European Union and WTO Law.The DST aims to answer concerns expressed by many EU citizens that were further amplified by non-governmental organizations and the...

This article deals with the decision taken by the Court of Justice of the European Union in of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17).The authors acknowledge that the "Danish...

This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...

This article provides a comprehensive exame of the decisions of the EU General Court in the cases The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (hereinafter Starbucks NL) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15)...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...