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This contribution deals with two judgments the European Court of Justice (ECJ) recently has issued regarding the conformity of the Belgian participation exemption with the EC Parent-Subsidiary Directive. The case Belgian State v. Les Vergers du Vieux Tauves SA of 22 December 2008 clarifies the...
In this article, the author demonstrates how a potentially discriminatory situation can be interpreted differently when analysed from two different tax perspectives: from the tax treaty and from the EC Treaty perspective. Besides, the author shows that, between these two sets of...
This article analyses whether reverse discrimination should continue to be allowed under European Law as it currently is or whether there are legal and jurisprudential reasons to reconsider the existence of reverse discrimination inside the Community. The analysis is based mainly in (1) European...
There is much ado about carousel fraud, also called missing trader intra-community (MITC) fraud, in the European Union (EU). This article briefly describes carousel fraud and the proposals that have been made to combat this type of fraud. It focuses in particular on the German and Austrian...
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