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Brexit: A Tax Journey Without Maps
When UK voters went to the polls on 23 June 2016 and voted by a slim majority to leave the European Union, few of them had in mind the impact on taxation. Future generations are unlikely to view it...
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Brexit: highlight of the major potential tax ramifications
On June 24 the British people voted in favour of the UK leaving the EU. The vote itself does not automatically imply the withdrawal from the EU: indeed, such withdrawal shall take place pursuant to...
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Brexit (1): Divorces are never easy. Mind the gap.
The divorce agreement and future gaps in UK law Divorces are never easy. What will happen after the Brexit? Nobody knows yet. From a legal perspective, article 50 of the Treaty on European Union (TEU)...
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Brexit (2): The New Deal: Future trade relations between the UK and the EU...
To withdraw from the European Union, the EU and the UK will need to negotiate a “divorce agreement” (see our first post here). Following this, a so-called Second Agreement could be negotiated between...
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Brexit (3): a Brexit agreement on direct taxation?
If the UK leaves the EU, this would have immediate consequences for direct taxation.[1] We saw in the first post that the EU fundamental freedoms, EU provisions on State aid and EU directives and...
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Brexit: VAT’s Happening?
Much has been written – and probably even more has been said – about the different consequences of the Brexit vote. This is hardly a surprise: the decision is a first in the history of the European...
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Brexit: Transition brings tax-related controversy
There is only one legal certainty about Brexit. On 29 March 2019 EU law will cease to apply in the United Kingdom, as a result of the UK having given notice of withdrawal on 29 March 2017. This is...
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Brexit and EU Direct tax measures: Keep calm and stumble on
What the UK government wants by way of Brexit outcome seems to change daily, with the government and political parties in Parliament divided among various factions. The only legal certainty about...
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Good Faith and Treaty Interpretation
The newly concluded Trade and Cooperation Agreement between the EU and UK has limited provisions concerning taxation, but interesting provisions relevant to interpretation of treaties including good...
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The EU-UK Trade and Cooperation Agreement and UK Tax Subsidies: No Recovery...
After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to...
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Applying CJEU Case Law in Tax Treaties with the UK: The Indirect Effect of...
The Trade Agreement between the EU and the UK rules out any direct effect. However, the Trade Agreement could have an indirect effect. EU Member States should interpret the capital ownership provisions...
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The Contents of EC Tax Review, Volume 33, Issue 02, 2024
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of...
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