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Tax

Tax Alert - EPR judgment on State aid and excess profit

On 14 February 2019, the General Court annulled the decision of the European Commission (EC) on the Belgian excess profit

Tax

The Spanish penalty regime applicable to information duties relating to assets located abroad – the European Union's position

In April 2013, the European Commission admitted a complaint against the Spanish regulations on information duties in relation to assets

Financial Services

AIFMD Review: Has AIFMD provided an internal market for EU and non-EU AIFMs?

A major review of the Alternative Investment Fund Managers Directive (AIFMD) has concluded that the directive has played "a major