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EU Law

 
Rob Fleming Group Tax Executive at Vodafone gives a big business view on the relevance of EU law in light of developments in recent years
Introduction
 
Vodafone operates across the EU through subsidiary and associate investments in 15 of the EU's 27 Member States. In theory the fundamental freedoms should be exactly what a multinational like Vodafone needs in order to operate and compete effectively in the global market. In the direct tax arena however the frustratingly slow pace at which EU law evolves and is incorporated into domestic legislation together with the uncertainty prevalent in ECJ decisions in recent years must leave businesses wondering at times how much use their EU rights really are.
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