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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 of but also complements the other two. The theme of the triptych is what measures are possible – and impossible – in combating conduit...
CJ case law reveals that European law is having an increasing influence on procedural tax law. In this article, an overview of the influence of European law on procedural tax law will be depicted. Procedural tax law is here defined as the totality of rules regarding the manner in which material...
The absence of Community legislation on the value-added tax (VAT) treatment of allowances has meant that, after the detection of suspected cases of fraud, several Member States have departed from the guidelines adopted unanimously by the VAT Committee. While this situation has produced a swift...
While the European Court of Justice issues many important rulings with respect to competition, transportation, free movement of capital, and other policies, its contributions to tax policy sometimes get overlooked. Too many view taxation as just an issue of national import. However, the European...
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