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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.
The Bar Council faces both opportunities and challenges on our key areas this year
Exclusive Q&A with Henry Dannell
Casey Randall of AlphaBiolabs discusses the benefits of Non-invasive Prenatal Paternity testing for the timely resolution of family disputes
By Louise Crush of Westgate Wealth Management
Have you considered being a barrister in the British Army? Here’s an insight into a career in Army Legal Services
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
As the international community strives towards a more inclusive future, ongoing dialogue and reform will be essential to harmonise the Convention on the Rights of Persons with Disabilities with the complex realities of disability, says Christina Warner
‘Hard work and commitment can open doors. I believe that I am proof of that,’ says Senior Treasury Counsel Louise Oakley. She tells Anthony Inglese CB about her journey from Wolverhampton to the Old Bailey
What's it like being a legal trainee at the Crown Prosecution Service? Amy describes what drew her to the role, the skills required and a typical day in the life
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
The winning essay is ‘A fiction of defendant participation: Single Justice Procedure offences should be moved to the civil jurisdiction’ by Hal McNulty