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European Union – Taxation. The Court of Justice of the European Union held that art 2(4)(b) of Council Directive (EC) 2003/96 had to be interpreted as meaning that the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product to produce chemical fertilisers did not constitute 'dual use' of that energy product within the meaning of that provision. However, the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product for the purposes of the same production process did constitute such 'dual use', if it was established that the sugar production process could not be completed without using the carbon dioxide generated by the combustion of coal.
European Union – Taxation. The Court of Justice of the European Union held that art 2(4)(b) of Council Directive (EC) 2003/96 had to be interpreted as meaning that the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product to produce chemical fertilisers did not constitute 'dual use' of that energy product within the meaning of that provision. However, the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product for the purposes of the same production process did constitute such 'dual use', if it was established that the sugar production process could not be completed without using the carbon dioxide generated by the combustion of coal.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
Giovanni D’Avola explores the issue of over-citation of unreported cases and the ‘added value’ elements of a law report
Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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If you were to host a dinner party with 10 guests, and you asked them to explain what financial planning is and how it differs to financial advice, you’d receive 10 different answers. The variety of answers highlights the ongoing need to clarify and promote the value of financial planning.
Most of us like to think we would risk our career in order to meet our ethical obligations, so why have so many lawyers failed to hold the line? asks Flora Page
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Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
The long-running fee-paid judicial pensions saga continues. The current cut-off date for giving notice of election to join FPJPS is 31 March 2024, and that date now gives rise to a serious problem, warns HH John Platt
