The EU Commission’s proposals on taxation of the digital economy

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VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. Proper and timely documentation of such reasons will play a deciding role. This follows […]

Influencer marketing in Belgium: new guidelines adopted

As a food business operator you obviously want your brand, products or services to be well-known by the public but also more specifically by selected target groups. To do so, many operators in the food and beverages industry have started to heavily invest in ‘influencer marketing’. To date, there is no specific legislation in Belgium […]

The Netherlands: collective redress in cartel damage cases

By Mijke Sinninghe Damsté The European Commission imposes heavy fines on companies that are found to have infringed competition rules. Companies that suffered losses as a consequence of this infringement, often try to seek damages in follow-on court proceedings. For reasons of efficiency (among other reasons), cartel damage claims are frequently filed collectively. In the Netherlands, […]

Dutch government publishes additional notes on legislative proposal to change the Dutch tax consolidation regime

On 2 November 2018, the Dutch government published additional explanatory notes regarding the pending legislative proposal to change the Dutch corporate income tax consolidation (fiscal unity) regime, the so-called ‘emergency repair measures’. Based on these measures, several provisions in the Dutch corporate income tax act (“CITA”) and the Dutch dividend withholding tax act must be […]

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Relief for retailers in ATM business rates decision

By Matthew Forrest External facing supermarket cash machines are not to be separately assessed for business rates, the Court of Appeal has ruled today in Cardtronics Europe Ltd (and others) v Sykes and others [2018] EWCA Civ 2472. The Court had to decide the correct legal approach to the rating of external ATMs in supermarkets, shops […]

Disentangling the scope of an inquest

By Nageena Khalique QC Coroner for the Birmingham Inquests (1974) v. Hambleton & Ors. [2018] EWCA Civ 2081 (judgment here). On the evening of 21 November 1974 two successive explosions tore through two busy city centre pubs in the heart of Birmingham. The bombings, thought to be perpetrated by the IRA, resulted in the largest […]

Austria: The Jewel in the Crown

By Sebastian Lukic Pursuant to Article 267 of the Treaty on the Functioning of the European Union (“TFEU“), the Court of Justice of the European Union (“CJEU“) shall give preliminary rulings, at the request of courts or tribunals of the Member States, on the interpretation of Union law or the validity of acts adopted by […]

Latest development in Employment Law – November 2018

By Stuart McBride Read our updated A-Z of Employment Law, which sums up the latest developments to November 2018. This quarter’s edition includes: Brexit, the impact Employment contracts post Tyne and Wear Passenger Transport Executive v Anderson UK Corporate Governance Code Criminal record checks and barring CEO and ethnicity pay-gap reporting

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Hill Dickinson revokes student’s training contract offer after racism scandal hits Exeter Uni LawSoc

Exeter University is investigation allegations of racism within its student law society after screenshots of a WhatsApp group showing racist messages were shared online. Student Arsalan Motavali shared the images on Facebook, writing: “I’m sure everyone has recently seen the incident of racism at Nottingham Trent University… This event, along with various other factors, have compelled […]

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