AGRICULTURE AND COMPETITION LAW: A TALE OF UNEASY RELATIONSHIP?

by Nidhi Singh* 

I

BRIEF BACKGROUND ON THE COMMON AGRICULTURAL POLICY (CAP)

 

Since the Treaty of Rome has come into force, there has been an incessant conflict between the Common Agricultural Policy (CAP)[1] and EU competition policies. Some scholars have argued that farming activities should be entirely exempt from competition law given the peculiarities of the agriculture industry. Whereas some hold the view that agriculture sector is not that unique that it should be given the benefit of exemption from the principles of Competition law.[2] This article shall discuss the problems posed by the agricultural sector, which are in conflict with EU competition policies. Continue reading

Tax rulings: From certainty to uncertainty?

Charles Duro, International Tax Law LL.M. candidate, King’s College London

In November 2014, the International Consortium of Investigative Journalists shook up the economical world when the “LuxLeaks[i]” affairs were uncovered. The documents leaked under this investigation revealed tax rulings that had been granted in the past by the Luxembourg tax administration, more precisely its infamous “Bureau VI”. Many of these rulings have been heavily criticised by left-wing press and politics because they prove how international companies pay no or very low taxes, using complicated and sophisticated mechanisms, even though they realise significant profits. The public and the journalists who uncovered the entire mechanics have questioned several of these tax rulings in regards to their legality[ii]. Continue reading