1 - 6 of 6 articles
As in the European Union the activities of public sector bodies are not subject to full taxation, the Value Added Tax (VAT) regime may cause distortions in their decision-making, in particular with respect to the choice between self-supply and contracting out of services to the private sector....
On 29 November 2011, the European Court of Justice (ECJ) issued its ruling in the National Grid Indus case regarding the compatibility of exit taxes and the freedom of establishment. In this ruling, the ECJ ruled that levying an exit tax as such is not an infringement on the freedom of...
After the British veto against a European financial transaction tax, the options of European legislation in this area are quite restricted. This paper deals with the question of whether financial transaction taxes as national solo efforts in the eurozone can be introduced in accordance with...
Due to the European Court of Justice (ECJ) jurisprudence (Inspire Art/Centros/Überseering/Cartesio), the cross-border mobility of companies within the European Union (EU) area may increase steadily. Companies that have been established under the domestic law of one Member State with their...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Sign up with Google
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.