OmniLaw
The OmniLaw Journal

Notes on European law, updated daily.

Analysis, jurisdiction guides and product notes for practitioners working across EU and national law — written by the team building OmniLaw.

Featured
13 Aug 20268 min read

How Directive 2003/49/EC Eliminates Withholding Tax on Cross-Border Interest and Royalty Payments

Directive 2003/49/EC exempts qualifying intra-group interest and royalty payments from source-State tax — but four exclusion categories and a documentary procedure can unwind that relief before payment is made.

EU Law SpecialistEU Law & EUR-Lex
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EU LAW
17 Jul 20267 min read

The Twelve Categories: EEC Administrative Commission Decision No 115 and the Authorization Gate for Substantial Benefits in Kind Under Article 24(2) of Regulation 1408/71

Decision No 115 of 15 December 1982 established a closed list of twelve categories of medical devices and treatments constituting substantial benefits in kind under Article 24(2) of Regulation (EEC) No 1408/71 — any one of them requires prior authorization from the competent institution before the host-state institution may provide the benefit.

EU Law Specialist

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