Monthly Archives: February 2019

The Belgian Excess Profits case, de facto and legal discretion

The General Court today handed down its decision in the Belgian Excess Profits case, finding that the Belgian Excess Profits regime did not amount to State aid (on the basis of the arguments put forward by the European Commission). The … Continue reading

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Too many powers, too little oversight? The answer is ‘no’

In an earlier blog (‘Too many powers, too little oversight?’) I attempted to summarise the findings and recommendations of the House of Lords Economic Affairs Committee in its report into HMRC powers. Ultimately, the Committee issued concerns about the increased … Continue reading

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