In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the…
The decisions of European Court of Justice (CJEU) in the Vodafone and Tesco cases[1] were eagerly awaited by many interested in EU tax law. It was expected that the CJEU would answer the question…
The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of the analysis made by the judges of the General Court should…
William Byrnes, Texas A&M University School of Law* (33-page draft research available on SSRN)
Howdy! Earlier today the General Court of the European Court of Justice (EGC) sided with Starbucks’…
I have received several requests this July 4th holiday in the U.S. about my initial thoughts on the EU Commission's 56-page published (public version from earlier this week) State Aid preliminary…
In a little more than one week we saw a series of judgments and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of…
Lawyers across Europe holding their breath while awaiting the General Court's ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine's Day, the General Court reminded…
Following three years of investigation, McDonald’s has been cleared from the charge that it received fiscal state aid from Luxembourg, by virtue of the European Commission’s concluding decision of 19…
The Tax Court of Canada decision in Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 152 (CanLII) on August 22, 2018 may provide useful pointers to the meaning and application of the PPT found…
