In Bloomberg BNA’s Viewpoint, Raymond Hill examines the difficulties arising from granting exemptions to the public sector for services that can be provided by both public and private sectors.
Please click to view the full Royal Mail and Whistl article.
Frank Mitchell of Monckton Chambers examines the issues in Skandia for an article in Bloomberg BNA’s Viewpoint publication.
Please click to read the full Skandia article.
The issue of whether certain large companies have been able to get out of paying tax that they should legally (or morally) have paid could hardly be more politically sensitive at the moment.
The Commission’s decision – published on DG Comp’s website on 30 September C(2014) 3606 final, case SA.38373 – to initiate a full State aid investigation of Ireland’s tax treatment of Apple represents a significant intervention by the Commission into this highly-charged issue. It also exposes Apple to a risk of having to repay very large amounts of money to the Irish government. (Some press reports referred to a “fine” on Apple but that is in fact not a risk in State aid cases – though the difference between a fine and repayment may not be of much comfort to Apple).
Click here to read the full article The Apple of Ireland’s Eye.
The comments made in this case note are wholly personal and do not reflect the views of any other
members of Monckton Chambers, its tenants or clients.
A different approach needs to be taken where there is a battle over a contract that serves the public interest, reminds Michael Bowsher QC.
The full article was published by the Solicitors Journal.
Tax analysis: Would a definitive VAT regime solve the problems of the current system? Tarlochan Lall advises that neither businesses nor member states have appetite for fundamental changes unless they are necessary for resolving identified defects in the system.
Click to download The definitive VAT system – Better the devil you know?
This article was originally published by LexisPSL.
Brendan McGurk of Monckton Chambers has had an article published in the latest edition of the Tax Journal.
The article is an analysis of the Upper Tribunal judgment in Patersons of Greenoakhill Ltd v HMRC.
The Upper Tribunal dismissed the appeal for the landfill site operator (LSO) for the repayment of landfill tax paid on the disposal of biodegradable material (biomass), or that proportion of it, from which landfill gas is naturally produced. The decision illustrates that LSOs seeking repayment of landfill tax will have to demonstrate that they did not have an intention to discard material which is the subject of repayment claims. The ruling gives some indication as to the circumstances in which repayment claims by LSOs deriving electricity from methane produced by landfill might yet run.
Melanie Hall QC acted for HMRC.
For more information on Patersons of Greenoakhill Ltd v HMRC, please click here.
This article considers the difficulties that member states can face in satisfying the requirements of the EU state aid rules when looking to incentivise investment in energy generation projects.
Key Points
This article was first published by Butterworths Journal of International Banking and Financial Law (JIBFL)
Environment analysis: Is landfill tax payable if the biodegradable material deposited produces gas which is then converted into energy? Discussing the judgment in Patersons of Greenoakhill, Melanie Hall QC at Monckton Chambers advises that for the first time in many years we have an authoritative and well-reasoned decision on the scope, nature and policy objectives of the landfill tax.
This article was first published on LexisPSL
Ronit Kreisberger’s recent ‘Pay for Delay’ talk has received coverage in an article on out.law.com.
The article commentates on the ‘Competition Law as a threat to innovation’ seminar held on 1 May.
Please click to view the full Pay for Delay article.
Please click for more information on the seminar.
Journal of European Competition Law & Practice, 2013
