Publications
Insights
Notes first published on LinkedIn — one argument each, the instrument named, the money followed.
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14 September 2026
A non-EU business jet keeps its VAT-free status only while its user stays foreign
Temporary admission suspends import VAT on an aircraft registered outside the Union, but its conditions attach to people rather than to the airframe — and when the user becomes European, the tax lands where he lives.
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8 September 2026
Latvia is redrawing the line between capital and distribution
Two tax bills tabled in one month move the line the same way — and decide, receipt by receipt, which tax, at which level, and whether the 3% applies.
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26 August 2026
Belgium's flat 7% surcharge on non-residents fails Article 45 TFEU
A national stand-in for a municipal tax that some municipalities never levy cannot track what it replaces — C-119/24, and a pattern that travels.
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24 August 2026
The 5% is a category, not a discount
The simplified mark-up for low value-adding services comes with a category test — and in Latvia a wrong category costs 25 cents in the euro, in cash, with no profit precondition.
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21 August 2026
A buy-back is not a sale
Two shareholders leave the same company on the same day for the same money; one is taxed on a gain, the other on a distribution. The tax follows whoever wrote the cheque.
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13 August 2026
Deducting the VAT on a helicopter is five questions
A machine on the books of a company whose only tenant is its owner raises deduction, place, the lessee's residence, the rent itself and the five-year adjustment — and each has its own answer.
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7 August 2026
Crossing into international waters resets the 18-month clock
An Italian seizure answered with satellite tracks, a review court that accepted them, and a quiet competition between Mediterranean jurisdictions fought in circulars and courtrooms.