Luca Cerioni LERU Brexit Seminar Brexit has already prompted a number of academic contributions examining the tax implications for the UK, in the areas of both direct taxation (income, profits and capital) and indirect taxation (VAT). At the same time, the European Council’s April 2017 Brexit negotiating guidelines state that any future agreement ‘must ensure …
Francesca Gelmini LERU Brexit Seminar EU antitrust rules, laid down in Articles 101 and 102 of the Treaty on the Functioning of the European Union (TFEU), are directly applicable and produce direct effect – namely, they create obligations and rights which national courts have the duty to safeguard. Indeed, the practices forbidden by Articles 101-102 …
Friso Bostoen LERU Brexit Seminar Following Brexit, competition policy on both sides of the Channel will have to undergo a number of changes. These changes will be most significant in the United Kingdom, which is reflected in the amount of research focusing exclusively on that side of the Channel. To guide this process, the House …
Luca Cerioni In-Depth Analysis In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax policy. He argues that the EU’s approach of harmonising rules in some areas of tax and allowing competition in others weakens the single market and …
