We left the EU on 29th March. The case against the PMs extension of Article 50 is on its way to the Supreme Court.
If we have a future free trade disagreement with the EU we can rely on WTO rules. Time we got on with resuming our seat on the WTO council and started making trade deals across the world.
Airbus and Uber rulings are of less interest really, other than how they demonstrate the EUs commitment to giving the multinationals an easy ride.
As we are out of the EU, why don’t we use our own rules and sanctions on the taxation of global companies with operations in Britain?
Er, no, actually. In the Uber cases (ones from Spain and France) Uber were trying to escape from being subject to national regulatory requirements and the CJEU said they couldn't. And the AirBnB case essentially mirrors the existing UK domestic court's decision in SecretHotels2 in saying that AirBnB isn't providing the service of accommodation and hence isn't liable to VAT on such a supply. How we can tax cross-border supplies by internet-based service providers is a very difficult issue in a fast-changing environment and highly fact-dependent.
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