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Triptych: Shopping for tax advantages: what can (and cannot) be done to prevent it. The following article is the final 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...
When tax authorities infringe the European rights of a taxpayer, there is usually the possibility to challenge such infringement by filing an objection or appeal. However, in doing so, the taxpayer typically has to comply with domestic time limitations. Failure to do so will result in the...
Since the KapHag case, it is clear that contributions in cash to partnerships take place outside the scope of Value Added Tax (VAT). However, it is still unclear whether a contribution in kind (goods, use of goods, intangibles, labour) by a partner who is a taxable person is a taxable supply, a...
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