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European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 2(1)(c), 24(1), 43 and 273 of Council Directive (EC) 2006/112, of Council Regulation (EU) No 904/2010, of art 4(3) TEU and arts 49, 56 and 325 of the Treaty on the Functioning of the European Union (TFEU), and of arts 7, 8, 41, 47, 48, 51 and 52 of the Charter of Fundamental Rights of the European Union. The request had been made in proceedings between WebMindLicenses Kft. and the Hungarian National Tax and Customs Authority, Principal Directorate of Taxes and Customs for Major Taxpayers concerning a decision by the latter ordering the payment of various sums in tax relating to the tax years 2009 to 2011 as well as of a fine and of penalties for late payment.
European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 2(1)(c), 24(1), 43 and 273 of Council Directive (EC) 2006/112, of Council Regulation (EU) No 904/2010, of art 4(3) TEU and arts 49, 56 and 325 of the Treaty on the Functioning of the European Union (TFEU), and of arts 7, 8, 41, 47, 48, 51 and 52 of the Charter of Fundamental Rights of the European Union. The request had been made in proceedings between WebMindLicenses Kft. and the Hungarian National Tax and Customs Authority, Principal Directorate of Taxes and Customs for Major Taxpayers concerning a decision by the latter ordering the payment of various sums in tax relating to the tax years 2009 to 2011 as well as of a fine and of penalties for late payment.
The Chair of the Bar reports back
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
At the start of her term, Chair of the Bar 2026 Kirsty Brimelow KC set out a series of priorities for the year ahead. One of those priorities was children in the justice system
As the world becomes more digital, Barbara Vinagre Mota examines international research into the mental health consequences of judges’ exposure to graphic and immersive evidence, highlighting the importance of support systems
In an era of patient-centred care and growing concern over misconduct in medical settings, why do women still lack the right to choose women consultants for examination and treatment? Charles Davey investigates
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC