1 - 6 of 6 articles
Among the many recent developments in European tax law that are worthwhile being highlighted and debated, there is one area that is of very high relevance in legal practice but has taken some twists and turns in the European Court of Justice's (ECJ's) case law, which have left both academics and...
In the more than twenty years that the European Court of Justice (ECJ) has been deciding income tax cases, it has become clear that Community law has had a progressively increasing impact on the direct tax systems of the Member States. On the occasion of several seminal judgments, many legal...
Triptych: Shopping for tax advantages: what can (and cannot) be done to prevent it. This article forms part of a triptych, each panel of which is independent but also complements the other two. The theme of the triptych is what measures are possible – and impossible – in combating conduit...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application of the value-added tax (VAT) grouping rules within the EU. Depending on the reactions of the Council and the European Parliament, the Commission will most probably take further action. In...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Sign up with Google
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.