The State Aid Journey

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The State Aid Journey


Kelly Stricklin-Coutinho provides an update on State aid and tax – where we’ve been, where we are, and where we may be going. Key Points What is the issue? State aid… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Commercial purpose: a new standard in EU law? (Tax Journal) Kelly Stricklin-Coutinho


The CJEU in Hornbach-Baumarkt (Case C-382/16) considers the principle of proportionality in cases where the taxpayer’s arrangements are not on arm’s length terms, but there is nonetheless a commercial reason… Read more »

CategoryNews, Articles Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho comments on International Tax Review’s “European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle” – C-382/16


“Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case (C-382/16). The ECJ ruled that member… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Public will pay for divorcing VAT from Europe, Kelly Stricklin-Coutinho writes in The Times


Turbulence is one of the largest contributors to tax revenues and extra accounting burdens are all but inevitable, write Kelly Stricklin-Countinho and Nicola Shaw QC in today’s The Times ‘The… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho comments on The Times’ “Trade war fears: Trump’s legal case for tariffs lack steel”


Kelly Stricklin-Coutinho has commented on The Times’ article on “Trade war fears: Trump’s legal case for tariffs lack steel”, which was published on the 7th June 2018. “One week into… Read more »

CategoryNews, Articles Author Kelly Stricklin-Coutinho Date

The EC’s guidance on state aid – Kelly Stricklin-Coutinho (Tax Journal)


The European Commission has published a final draft of its Communication on the application of TFEU art 107 on the notion of state aid. Specific tax issues considered include tax… Read more »

CategoryNews, Articles Author Kelly Stricklin-Coutinho Date

Starbucks and Fiat to repay €20-30 million in state aid – International Tax Review.


Kelly Stricklin-Coutinho was quoted in the International Tax Review on the recent news that Starbuck and Fiat are required to pay back €20-30m of state aid in respect of their… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

EU: Cross-border exchange of rulings – what’s proposed?


This article, by Timothy Lyons QC and Kelly Stricklin-Coutinho, has been published in the May edition of International Tax Review. To read the article click here.

CategoryArticles Author Timothy Lyons QC BL, Kelly Stricklin-Coutinho Date

State Aid Issues for Local Authorities


The Treaty on the Functioning of the European Union provides that certain government activities may be prohibited because they give an advantage in a selective way to certain entities, which… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Tax and bilateral investment treaties


Bilateral investment treaties (BITs), which protect and promote cross-border investments, are one of many areas of law which may be relevant for tax lawyers. BITs may be relevant to tax either because, on… Read more »

CategoryArticles Author Timothy Lyons QC BL, Kelly Stricklin-Coutinho Date

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