Tax & Legal

Categories: All (2 found)

1. 12.01.2023

   Foreign Subsidies Regulation: Rules to ensure fair and open ...

   Today, the Foreign Subsidies Regulation (‘FSR') enters into force. This new set of rules for addressing distortions caused by foreign subsidies will allow the EU to remain open to trade and investment, while ensuring a level playing field for all companies operating in the Single Market.

   Categories: From Europe

   Keywords: subsidy, foreign subsidies regulation
2. 16.04.2014

   No input tax deduction on employer’s canteen subsidy

   The Supreme Tax Court has held that an employer’s subsidy to a commercial caterer charged with running the staff canteen is a taxable supply in respect of a free-of-charge employee benefit. There is therefore no input tax deduction.

   Categories: Supreme Tax Court cases

   Keywords: employee benefit, canteen, subsidy