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By applying the rules of market integration and fundamental freedoms (e.g., the principles of non-discrimination and non-restriction), the CJEU has enforced various elements of the taxpayers’ personal ability to pay taxes that have been denied by Member States in cross-border situations. The...
The judgment of the CJEU in the Welmory case attracts particular attention. This is due to the fact that the CJEU had to apply the concept of fixed establishment, which originated from the context of traditional economy, for the first time to the digital economy. In this article the authors...
EU Member States are confronted with a plethora of rules regarding the international exchange of information, mostly due to the adoption of automatic exchange of information as the new standard. The authors provide an overview of the recent developments and examine the recent instruments issued...
On 6 December 2012, the European Commission of the European Union (the Commission) presented its Action Plan to strengthen the fight against tax fraud and tax evasion (the Action Plan). The Action Plan contains measures aimed at supporting the Member States of the European Union in the fight...
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