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Extending 'EU' Claims to Third Countries

Chris Morgan Head of KPMG's EU Tax Group and Jonathan Bridges Senior Manager in KPMG's EU Tax Group outline how EU claims are now being extended to EU/non-EU transactions
Many taxpayers are now familiar with the concept of applying EU law in order to challenge the legality of domestic tax legislation. Such challenges are made where cross-border transactions are treated differently from domestic transactions and the former are subject to less attractive rules. In making an EU claim taxpayers have the opportunity to substantially reduce their tax liability and/or reclaim tax which has been unlawfully levied. Claims made to date both through tax returns and directly at the High Court now number in their hundreds. The majority however relate purely to cross-border intra-EU transactions. In this...

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