Paul Lasok QC will be speaking to the Irish Tax Institute on Wednesday 3rd October in Dublin.
The talk will cover recent ECJ VAT cases and their impact on how we think about VAT. Points to be addressed will include:
- Are EU law rights fault-based or can a taxpayer rely on EU law when the taxpayer has made the mistake?
- Does the ECJ judgment in Littlewoods spell the end for national statutory limits on the award of interest?
- Are national courts now obliged to award interest at commercial rates in EU law cases?
- What is an “effective” rate of interest?
- How should we look at the financial services exemptions in the light of Deutsche Bank?
- What does the recent hearing in Wheels tell us?