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In this article the authors focus on whether the Global Anti-Base Erosion (‘GloBE’) rules, as set out in an Organisation for Economic Co-Operation and Development...
Thearticle presents the current scope of harmonization of tax consolidationsystems within European Union. On the grounds of the Court of Justice of theEuropean...
Inthis article the authors address the proposal to transform the status of theVAT Committee into a ‘comitologycommittee’ tabledby the European Commission in...
Thiscontribution discusses special sectoral taxes and analyses the CJEU judgmentsthat have been made on their compatibility with the EU law. These taxes...
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