In this podcast, Zoe Andrews and Tanja Velling are joined by Nele Dhondt to discuss the latest developments in tax State aid cases, focusing in particular on the decision of the Court of Justice in the Spanish financial goodwill case and the AG opinion in Fiat.
Zoe and Tanja also highlight certain key points of comparison between the OECD/IF Global Anti-Base Erosion Model Rules published on 20 December 2021 and the European Commission’s proposal for a Directive to implement them which was published only two days later.
The podcast further covers a consultation on improvements to the Disregard Regulations and the EGLBAGL Regulations in respect of FX hedges for anticipated share transactions, as well as two cases: the First-tier Tribunal’s decision in Hotel La Tour on the recovery of input tax in respect of advisers’ fees on a share sale and the decision of the Court of Session in Ventgrove relating to the interpretation of the VAT provision in the break clause of a lease.
Text alternative. Tax news highlights: January 2022