Earlier in the year, US Tax Analysts announced the opening of its 4th annual student writing competition. Papers must focus on an unsettled question in federal, international, or US state tax law or policy. Entries are blindly evaluated on the basis of: originality, readability, organization, reasoning, and overall quality of content.
Congratulations to Philippe Gamito, a student on the MSc in Taxation who has been selected winner for the 2017 Student Writing Competition! In his paper, Philippe examines the recent judicial developments in respect of the cost sharing group under the European VAT directive, and gives a critical perspective on the various interpretations put forward by the Court of Justice of the European Union and the Advocate General’s Opinions, and considers the difficulties it raises for taxpayers in financial services.
Title of essay: 'Will the cost sharing group under article 132(1)(f) of the European VAT directive soon become a mere historical artefact for financial institutions? A critical perspective on recent judicial developments'.
Prize: Tax Analysts 2017 Student Writing Competition Winner - International Tax Notes Section.
Philippe's essay was published in Tax Notes International (Volume 87, Number 7, August 14, 2017).