Author Archives: Dr Stephen Daly

The General Court yesterday handed down its long awaited decision in the Apple case, concerning tax rulings given by the Irish Revenue Commissioners to two Apple companies in 1991 and 2007. The outcome is a surprise – not just because … Continue reading →

The COVID-19 pandemic has forced governments around the world to become innovative in how they carry out their functions. In particular, they need to respond speedily to developments as the scientific evidence becomes more robust. Rules for regulating conduct accordingly … Continue reading →

State aid lawyers should take note of today’s decision from the Bundesverfassungsgericht, the German Federal Constitutional Court (BVerfG, Judgment of the Second Senate of 05 May 2020 – 2 BvR 859/15 -, paras. (1-237)). There the Court found that the … Continue reading →

My monograph, Tax Authority Advice and the Public, published by Hart Publishing is now out! It is available in hardback and ebook here (where you can also find a sample chapter on remedies against HMRC). It is 264 pages long and contains a … Continue reading →

The assumption underlying the EU Competition Rules is that competition is good, intrinsically as it reflects economic liberty and/or because it produces desirable outcomes. Distortions to competition are accordingly to be regulated. As interventions by the State may create distortions, … Continue reading →

I was alerted by Dr Tom O’Shea to the fact that Ireland is appealing the General Court’s decision in the Fiat tax ruling case (Case C-898/19 P [2020] OJ C 54/41). By way of background, the General Court agreed with … Continue reading →

A few months ago I wrote two blogs about the implications of the Court of Justice finding that there is in fact an EU arm’s length principle in the ongoing tax rulings cases. The content of those blogs has now … Continue reading →

The Good Law Project (‘GLP’) has legally attacked Uber from several perspectives. First, Uber was sued for a VAT invoice. Second, Jolyon Maugham QC submitted a claim to HMRC to deduct input VAT on an Uber journey. Third, the GLP … Continue reading →

Whilst an exact definition of Parliamentary sovereignty is unlikely to find consensus amongst lawyers, one accepted tenet is that Parliament has legislative supremacy – it may enact any law which it chooses. Parliament for instance, adopting Ivor Jennings’ famous example, … Continue reading →

For the purposes of Article 107 TFEU, State aid arises where: there has been an intervention by the State or through State resources the intervention gives the recipient an advantage on a selective basis competition has been or may be distorted; … Continue reading →