VAT exemption on subscription fees: Where an organisation has aims of a philosophical, philanthropic or civic nature, subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the...
Each week, Tax Journal reports notable judgments on tax issues that have been handed down by the courts and tribunals. This week, we also look back over 2023 and highlight some cases of interest to a wide range of advisers.
State aid: In the joined cases of Luxembourg v Commission (Case C- 451/21) and P Engie Global LNG Holdings and others v Commission (Case C- 454/21) (5 December 2023), finding that Luxembourg has granted unlawful state aid to Engie (formerly GDF...