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EU Law

As a prelude to our forthcoming legal concepts series Roopa Aitken and Chris Morgan of KPMG and Paul Farmer of Pump Court Tax Chambers bring EU law into the tax context
There is one topic above all that has got many tax and finance directors as well as tax and legal practitioners very excited recently — EU law. Even journalists have been caught up in the excitement and high-profile cases heard at the European Court of Justice (ECJ) and in the UK courts are increasingly making it into mainstream quality newspapers. So what is all the fuss about? In a nutshell money; more specifically companies seeking to recover money from tax authorities which has so the argument goes been taken from taxpayers under rules which are contrary to...

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