Does the UK – Italy Treaty violate European law? Reflection in the light of new tax transparent funds introduction

Marco Guerra, LLM University of Milan; LLM Student, King’s College London Alin Fouladvand, MSc Risk and Finance, London School of Economics     Introduction   On July 17, 2012, the Finance Bill 2012, amending the Corporation Tax Act 2010, introduced the Tax Transparent Fund (hereinafter, the “TTF”), a new authorised collective investment scheme structure. The aim of the TTF is to attract overseas investment into the United Kingdom and positively reinforce the UK’s reputation as a world-class financial centre. Up to now, several investors have…

Event Coverage: BRITAIN ALONE, 9 May 2014

Niall Coghlan, BPTC Student at City University  London   9 May is Europe Day. This Europe Day, Senate House hosted a conference with the strikingly un-European title ‘BRITAIN ALONE’. The all-star attendee list, with representatives from most major EU law firms and universities, European institutions and governmental departments, was eclipsed only by the eminence of the four panels. These were successively chaired by the Supreme Court’s Lord Reed; Henderson Chambers’ Sir Alan Dashwood QC; former Advocate General Sir Francis Jacobs; and the conference convenor, Professor Takis…

Case C-435/12 ACI Adam v Stichting de Thuiskopie

Justin Koo, PhD Candidate, The Dickson Poon School of Law, King’s College London The claimants in this case were importers of data media storage devices such as CDs. By virtue of Article 16c(2) of the Auteurswet (Dutch copyright law), the claimants were responsible for the payment of remuneration to authors. This payment has the effect of offsetting the costs of the private copy exception under Article 16b given that the imported media storage devices facilitate acts of private copying. However, the claimants contended that the…

New Guidelines for State Aid to Energy Infrastructure – A Helpful Move Toward Europe 2020?

 Robert Miklós Babirad    1        Introduction On April 9, 2014, the European Commission adopted in principle new State aid guidelines, which will now encompass the application of State aid to energy infrastructure within the European Union.[1]  In 2008 the present Community guidelines on State aid for environmental protection[2] were established, which extended in duration through 2014.[3] The focus of the 2008 Guidelines centered upon the improvement of performance with regard to environmental concerns.[4]  Energy issues were addressed to the extent that they related to the…

Expulsion of the Roma from France; A breach of EU law?

Andrew Seow Xian Wen   Ideal application of EU law Freedom of movement for EU citizens is enshrined in Articles 21 and 45 of the TFEU.[1] Before the Treaty of Maastricht in 1992, only the free movement of workers was facilitated, but this gradually expanded to involve all EU citizens. The CJEU decreed that freedom of movement for all citizens is “the destiny of the EU”,[2] and henceforth the modern trajectory of EU law has been towards that goal. Therefore, expulsions may be the most…

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