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This article aims to provide a comprehensive and detailed analysis of the constitutional issues surrounding the European Union’s Financial Transaction Tax (FTT). This analysis will firstly explore the enhanced cooperation procedure (ECP) used to resurrect the abandoned 2011 Commission proposal,...
In infringement proceedings against the United Kingdom (Case C-172/13, Commission v. UK (‘Marks & Spencer II’)), the European Court of Justice had the chance to clarify its Marks & Spencer doctrine and the scope of ‘final losses’ when examining its technical implementation under the UK group...
This article provides an overview of the CJEU case law on double taxation of cross-border inheritances. Legal concepts like disparities and conflicts of tax jurisdiction principles will be discussed and commented on. Furthermore, the author comments on the effectiveness of the EC Recommendation...
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