Tax Alert. Automatic exchange of information on tax rulings of EU Member states.

The Commission has welcomed a unanimous agreement by Member States on the automatic exchange of information on cross-border tax rulings, just seven months after the presentation of the Commission’s ambitious proposal on the subject. The new rules should lead to greater cooperation between Member States on tax matters and act as a deterrent from using tax […]

Loans in foreign currency and borrower’s rights, Part 2

On the 14th of April 2014 I wrote an article about loans in foreign currency and the rights of borrowers. The link to that article is here. The article dealt with the Opinion delivered by Advocate General Wahl, in Case C-26/13, Árpád Kásler and Hajnalka Káslerné Rábai v OTP Jelzálogbank Zrt, before the Court of […]

Enforcing EU rights in Cyprus

  The question often arises: How can a Cypriot citizen enforce rights stemming from European Union law in Cyprus? There are a number of ways that EU law can be invoked in the national legal system. One answer to the above question is the application for a preliminary ruling before the  Court of Justice of the […]