Good afternoon to this last cell's lunchtime seminar on the end of the end of the year.

We're incredibly fortunate to have Dr. Julian Gotch QC, who is going to talk to us about the internal market case law,

a tax-expective and a critique of the two-country approach and mutual recognition.

Dr. Goss is a member of the tax bar and currently a visiting fellow at Claire Hall.

He's completing the second edition of his book,

Principles of the Internal Market with Direct Fixation.

He supervises an EU law for Peter Howes and has appeared in many cases before the Court

of Justice, including the Grand Chamber cases for Catholic Trepice and Arles.

He is, and he needs to explain that a little bit more,

a QC in both England and Scotland, one of only three who have managed the qualification of both,

and he is a judge sitting in a high court in the upper tribunal.

Welcome to the law faculty and we look forward to your talk.

Great. And thank you very much for seeing all that. That was great.

Good afternoon and thank you for coming.

I've got things I want to say as a lawyer, a member of the bar, who does both tax law and

European Union law, because it's a source of puzzlement and actually slight irritation that the two worlds

are actually very, they're very separate, both in academic life and in practice.

A lot of tax lawyers, good tax lawyers, are puzzled that the internal market provisions

apply to tax law at all, domestic tax provisions of member states at all, and it shouldn't

be. And more worryingly, a lot of academics and union law practitioners often give the impression, I put it no higher than that,

that they don't really understand the tax case law.

And that's not a good place to be.

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