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Even though the European Court of Justice (ECJ) had been forming the basic framework of cross-border relief of final losses in the EU, the issue was widely disputed among commentators. For this reason, the German Federal Finance Court (BFH) in 2010 had been given the chance to further concretize...
Negative harmonization within the EU is an ongoing challenge that needs to be taken seriously. This is particularly evident in areas where it can be established that (legal) persons are faced with problems related to their cross-border activities and where there exist case law from the Court of...
After an overview on the history of attempts to introduce an energy tax at European level, this article discusses how successful the current Energy Tax Directive is in respect of its environmental and sustainability objectives. Although the primary focus has been the proper functioning of the...
This article provides a brief insight into various topics. As a starting point, it describes which transactions form an economic activity for value-added tax (VAT) and are therefore within the scope of VAT. This is then put into the context of the economic reality of a business, whereby is...
Aim of this article is to examine the possibility for Liechtenstein Investment Funds1 to apply for a refund of discriminatory withholding taxes before tax information exchange agreement (TIEA) or a double tax treaty (DTT) was concluded with the respective EU/EEA Member State. In the light of...
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