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CJEU

Luxembourg director’s fees were not subject to VAT.

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Stephen Daly

It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).

B2B webcam services not admission-related for VAT place of supply.

‘Spa tax’ not consideration for a VATable supply

CJEU judgment on VAT and fixed establishments.

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Mark Whitehouse

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Peter Halford

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

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Rupert Shiers

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Adam Parry

Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.

Martin Shah

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Gary Barnett

This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

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Etienne Wong

Barrister Etienne Wong (Old Square Tax Chambers) examines the lengthy litigation that still leaves a number of outstanding questions.

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Gary Barnett

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Monique van Herksen

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

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