Multinational

Ordinary VAT rate on e-books is valid, European court concludes

March 11, 2017

Davide Anghileri of the University of Lausanne discusses a March 7 European Court of Justice ruling concluding that the EU VAT directive is valid under EU law even though it excludes electronically-supplied digital books, newspapers, and periodicals from a reduced rate of VAT . . .

Ireland’s legal arguments in Apple State aid tax case published

February 6, 2017

Mary Cosgrove, a tax lecturer at the J. E. Cairnes School of Business & Economics at the National University of Ireland, discusses Ireland's arguments in the Apple State aid case before the Court of Justice of the European Union, as revealed in the government’s summary of  legal proceedings, released today . . . .
1 2 3 17