Other cases that caught our eye: 30 July 2021

EU state aid

In Nike and Converse v European Commission (Case T-648/19) (14 July 2021) the General Court of the EU dismissed an action for annulment of the Commission’s decision in 2019 to open an in-depth investigation to examine tax rulings granted by the Netherlands tax administration to Nike and Converse to determine whether there might be any unlawful state aid. It held that the Commission complied with the procedural rules and had neither failed to fulfil its obligations to state reasons nor made a manifest error of assessment.

Read the decision.

VAT onward supply relief and agency arrangements

In Scanwell Logistics (UK) Ltd v HMRC [2021] UKFTT 261 (TC) (12 July 2021) the FTT held an import agent was unable to claim VAT relief under onward supply relief (OSR) provisions as the goods were not supplied through an agent acting in its own name for VAT...