This article deals with the decision taken by the Court of Justice of the European Union in European Commission v. United Kingdom ("Final Losses") (Case C-172/13), published on on the 3 February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer (Case C-446/03)...

This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General...

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 deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016.The case concerned tax legislation permitting the deduction of...

This article deals with compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LoB...

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 case deals with a Portuguese decision on the qualification of amounts due from image and economic rights of football players.The football industry involves billons of euro each year. Thus it is understandable that tax authorities have been paying increasing attention to the incomes of...

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 deals with the decision taken by the Court of Justice of the European Union in Sofina. In the authors' view, it may have extended the standard of comparability, requiring (foreign) non-dividend income of the recipient to be taken into consideration in comparing the tax treatment of...

This article deals with case, X-GmbH (Case C-135/17) concerning the compatibility of German CFC legislation with regard to third countries. In Germany, CFC legislation only applies in cross-border situations and not in purely domestic situations. In general, the application of CFC legislation...