The recent English Court of Appeal decision in Hargreaves Property Holdings Ltd v HMRC [2024] EWCA Civ 365 http://www.bailii.org/ew/cases/EWCA/Civ/2024/365.html has again examined the meaning of…
Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam / Senior Manager Tax at PwC Netherlands Tax Knowledge Centre)
Francesco Semonella (Associate at Maisto e Associati, Italy)[1]
A…
The opinion of AG Emiliou in X BV v. the Dutch Ministry of Finance (C-585/22)
Dr. Svitlana Buriak (Loyens & Loeff / University of Amsterdam)[1]
Can a transaction entered into between two associated…
