This blog post was first published on the Kluwer Competition Law Blog.
On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and ruled…
Claudia Dias Soares[1]
Key concepts: carbon accounting, capture, storage and removal, ‘Fit for 55 in 2030 package’, fiscal and monetary policy, social justice, environmental integrity
Creative carbon…
The VAT treatment of the activities carried out by public entities has traditionally been a source of debate.
Article 13 of the VAT Directive offers a short and limited regulation of the activities…
In a prior blog, the author highlighted some of the most frequent debates arising from VAT and the public bodies’ activities or, more generally, the activities subsidised by public bodies.
One key…
The legal framework of the activities carried out by public bodies
The Value Added Tax (VAT) is a consumption tax paid by entities or individuals who, independently, carry out an economic activity,…
The Court of Cassation (the Italian Supreme Court), in recent judgment no. 14983 of 15 July 2020, has set forth the principle of law that, as regards excise duties, the omission of a formal…
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…
