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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...
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...
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...
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...
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