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…
Introduction
The first part of my reflections on case C-77/19 Kaplan International Colleges UK (further referred to as Kaplan) concerned the relationship between membership in a VAT group on the one…
On 18 November 2020, the CJEU delivered its judgment in case C-77/19 Kaplan International Colleges UK[1] (I will further refer to it as Kaplan). The questions which had been referred by the UK…
On 4 March 2021, the CJEU issued a ruling on Frenetikexito (Case C-581/19) that is bound to throw Portuguese gym-goers off-balance. For some time, the Portuguese tax authorities have been assessing…
Introduction
Article 11 of the VAT Directive allows EU Member States (MS) to regard as a single taxable person a group of persons established in their territory who, while legally independent, ‘are…
The Champions League is back in town and tonight, its iconic hymn echoes through the speakers of Europe’s greatest clubs’ mostly empty stadiums: "Die Meister! Die Besten! Les grandes équipes! The…
Introduction
In today’s world, many things have become more intuitive – user interfaces of electronic devices, the way the merchandise is advertised, and how information is delivered. This contention…
The Italian legislation on excise duties, and in particular Article 24 of Legislative Decree no. 504 of 26 October 1995 (hereinafter, “the Italian Excise Duties Act”) that provides an exemption for…
On 10 July 2020, the Italian Supreme Court (also ‘Court’) issued its decision No. 14756 (‘Decision 14756/2020’, published in H&I 2020/470 with comments by Arginelli and Tenore) dealing, amongst…
