One of the key features of public procurement law and practice is that the system is designed to produce predictable and transparent outcomes.  The expectation is that the stated tender evaluation system should generate an answer in a manner that is protected from inappropriate interference and should be seen as predictable by bidders.  It should also be possible for those wanting to contract to understand in advance how the choice of one evaluation model or another would affect the sort of offer that is likely to be accepted.  It is strange, therefore, that systems commonly applied should so often operate unpredictably.  It is also rather strange that this is the subject of so little comment given that the problems are quite well known.

In this post, Michael Bowsher QC considers two problems arising from the use of a common formula for evaluating price.

To view the full Random Effects of Scoring Price in a Tender Evaluation article for Practical Law.

This article was first published on the Practical Law Public Sector Blog.

The fourth annual Sir Jeremy Lever lecture was held at the Faculty of Law of the University of Oxford on Friday 30^th January, to celebrate the career of Sir Jeremy Lever KCMG, QC, a pioneer of both the practice and academic study of European Law.

To view the background to lecture delivered by Judge Koen Lenaerts, Vice President of the Court of Justice of the European Union, please click here The Principle of Mutual Recognition in the area of Freedom, Security and Justice.

In this article for Practical Law, Alan Bates considers how the concept of legitimate expectation may apply in the taxation context.

Please click to view the full Taxation and protection for legitimate expectation article.

In Bloomberg BNA’s Viewpoint, Valentina Sloane examines the difficulties arising from granting different VAT rates for similar goods and services.

 

Please click to view the full VAT and Distortions of Competition in the Digital Age article.

Some reports state that there has been a recent rise in litigation resulting from the increasing complexity of the tax system. Andrew Macnab spoke to Lawyer Monthly to discuss these complexities and the challenges that legal professionals face when dealing with taxation disputes.

Please click to view the full interview in Lawyer Monthly.

In Bloomberg BNA’s Viewpoint, Raymond Hill examines the difficulties arising from granting exemptions to the public sector for services that can be provided by both public and private sectors.

Please click to view the full Royal Mail and Whistl article.

 

The issue of whether certain large companies have been able to get out of paying tax that they should legally (or morally) have paid could hardly be more politically sensitive at the moment.

The Commission’s decision – published on DG Comp’s website on 30 September C(2014) 3606 final, case SA.38373 – to initiate a full State aid investigation of Ireland’s tax treatment of Apple represents a significant intervention by the Commission into this highly-charged issue. It also exposes Apple to a risk of having to repay very large amounts of money to the Irish government. (Some press reports referred to a “fine” on Apple but that is in fact not a risk in State aid cases – though the difference between a fine and repayment may not be of much comfort to Apple).

Click here to read the full article The Apple of Ireland’s Eye.

The comments made in this case note are wholly personal and do not reflect the views of any other
members of Monckton Chambers, its tenants or clients.

A different approach needs to be taken where there is a battle over a contract that serves the public interest, reminds Michael Bowsher QC.

The full article was published by the Solicitors Journal.

 

Tax analysis: Would a definitive VAT regime solve the problems of the current system? Tarlochan Lall advises that neither businesses nor member states have appetite for fundamental changes unless they are necessary for resolving identified defects in the system.

Click to download The definitive VAT system – Better the devil you know?

This article was originally published by LexisPSL.