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EU freedoms in cross-border transactions

Speed read
The recent decisions in Volkerrail and Gallaher raise interesting points around the primacy of EU law and the extent to which an EU member state has the right to seek to protect its tax base and prevent multinational taxpayers from claiming double deductions. While the First-tier Tribunal in Volkerrail took a very strict approach in adhering closely to existing CJEU case law, the decision of the Upper Tribunal in Gallaher (and the referrals that were intended to have been made) acknowledges that the application of EU law to UK tax matters is not a straightforward task – and it is one that is now more complicated following the end of the Brexit transitional period.

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