EU tax law
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EU tax law
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- "Consistency" and fundamental freedoms : the case of direct taxation
- 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
- (Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
- 111 terminov nalogovogo prava : novyy vzglyad
- A computational legal analysis of acte clair rules of EU law in the field of direct taxes
- A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
- A tax globalist : the search for the borders of international taxation : essays in honour of Maarten J. Ellis
- A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
- ASEAN tax law - a culture clash
- Ability to pay in European Community law
- Abuse and EU tax law
- Activités de l'Union Européenne en 1999 dans le domaine de la fiscalité directe et indirecte
- Actuele fiscale thema's : 2008 | De botsing tussen nationale soevereiniteit en interne markt in het Europees fiscaal recht
- Actuele ontwikkelingen in het (internationale) fiscale pensioenrecht
- Agreement on the European Economic Area
- Aides d'Etat : le temps de l'insouciance est-il révolu?
- Aktualni pravni aspekti na akcizite : Evropejski izmerenija
- Allocating taxing powers within the European Union
- An Italian perspective on the Germany-Italy tax treaty
- Anpassungsprozesse in Wirtschaft und Recht : Europäische Union Rechnungslegung und Steuern : Festschrift für Hans Lexa zum 60. Geburtstag
- Applicability of the EC Treaty : the first limitation of treaty freedoms survey of this limitation in tax matters
- Article 116 TFEU - the nuclear option for qualified majority tax harmonization?
- Article 155 A du CGI et conformité au droit de l'Union européenne : la guerre de Troie aura-t-elle lieu?
- Assurantiebelasting in grensoverschrijdende Europese transacties
- Attribution of income to permanent establishments under EC law
- Aussensteuerrecht Doppelbesteuerungsabkommen und EU-Recht im Spannungsverhältnis : Festschrift für Helmut Debatin zum 70. Geburtstag
- Ayudas de estado y deporte : los regímenes fiscales preferentes en el mundo del fútbol a la luz del derecho europeo de la competencia = State aid and sport : preferential tax regimes in the football sector in the light of European competition law
- BEPS erreicht die EU : das Anti Tax Avoidance Package der EU-Kommission
- Basics of international taxation : from a methodological point of view
- Beck.digitax
- Bedeutung und Einwirkung des europäischen Steuerrechts auf die nationale Rechtsordnung : Folgen für das Unternehmenssteuerrecht
- Belastingen begrensd
- Belastingen in Europees perspectief
- Belastingheffing van dividend en de interne markt : een studie naar de aanvaardbaarheid van de Nederlandse belastingheffing van grensoverschrijdende dividendinkomsten van natuurlijke personen in Europees perspectief
- Belastingrecht in hoofdlijnen
- Belastingrecht in hoofdlijnen
- Belastingrecht in hoofdlijnen
- Belastingrecht in hoofdlijnen
- Belastingrecht in hoofdlijnen
- Belastingrecht in hoofdlijnen
- Beneficial ownership, tax abuse and legal pluralism : an analysis in light of the CJEU's judgment concerning the Danish cases on interest
- Beschränkte Steuerpflicht und Gemeinschaftsrecht
- Besteuerung beschränkt Steuerpflichtiger nach dem Begutachtungsentwurf des Steuerreformgesetzes 1993 EG-konform?
- Besteuerung doppelt ansässiger Kapitalgesellschaften
- Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
- Betriebsstättenbesteuerung: Ende der Diskriminierung durch EG- Recht?
- Betriebsstättenprinzip und EG-Binnenmarkt - ein Gegensatz?
- Betriebsvermögensfreibetrag, Anteilsfreibetrag und Bewertungsabschlag: Gewährung auch für Auslandsinvestitionen?
- Bijzondere fiscale regimes en het communautaire recht
- Blackstone's EC legislation
- Brexit : a note from the United States
- Brexit : negotiating to resist the export of EU tax law and policy
- Brexit and taxes
- Brexit tax implications : state of play upon entry into force of withdrawal agreement
- Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
- CEE 1991: Juridique, fiscal, douane, social, comptable
- CFC legislation and European Community law
- CFC-Gesetzgebung und Gemeinschaftsrecht
- Can Member States survive EU taxation? Can the European Union survive national taxation?
- Change of individual's residence within EU : the 'tax residence' issue as a possible obstacle from an Italian perspective
- Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
- Citizens and taxation in EU : fifty years after the Neumark Report
- Codice tributario
- Come in sections 590 and 806 TCA - your time is up!
- Common Consolidated Corporate Tax Base (CCCTB): an update
- Community Acts and the internal public finance system
- Community law and UK VAT
- Community law and the independent business as interpreted by the ECJ in Andersen & Jensen APS
- Community law. Judgements of the European Court of Justice in taxation matters
- Compatibility of bilateral tax treaties with European Community Law - application of the rules
- Compatibility of bilateral tax treaties with European Community Law : the rules
- Compatibility of exit taxes and Community law
- Compatibilità della legislazione CFC Italiana con le norme convenzionali e con l'ordinamento comunitario
- Compendio di diritto tributario
- Compendio di diritto tributario
- Compendium van het Europees belastingrecht
- Compendium van het Europees belastingrecht
- Comunità e Unione Europea : codice delle istituzioni
- Consecuencias derivadas del incumplimiento de la obligación de informar sobre bienes y derechos situados en el extranjero : un análisis desde la óptica de su adecuación al Derecho de la Unión Europea = Consequences of breach of the declaration of goods and rights located abroad : an analysis from the perspective of its adaptation to European Union Law
- Conserverende aanslag en Europees recht
- Convention on mutual administrative assistance in tax matters and Community rules : how to improve their interaction?
- Current status in Italy of EC directives regarding taxation
- Curso de derecho tributario : parte especial
- DPF : Dipartimento per le politiche fiscali : il portale dell'Amministrazione finanziaria
- Dall'Europa all'Italia avanza il principio dell'abuso del diritto
- Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable
- Das Steuerrecht der Europäischen Union
- Das Vertragsverletzungsverfahren als Instrument zur Sicherung der Legalität im Europäischen Gemeinschaftsrecht
- Das erste Vorabentscheidungsersuchen des VwGH and den EuGH zur Gesellschaftsteuer
- Das völkerrechtliche Meistbegünstigungsprinzip und seine Bedeutung im Europäischen Steuerrecht
- Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
- De BES-vennootschap en de Moeder-dochterrichtlijn
- De bevoegdheid van lidstaten om belastingverdragen te sluiten aan de ketting?
- De bevrijding van de aanmerkelijkbelangheffing van buitenlandse lichamen nabij?
- De effectuering van fiscale persoonlijke tegemoetkomingen van buitenlandse belastingplichtigen : een onderzoek naar de regeling voor kwalificerende buitenlandse belastingplichtigen ex artikel 7.8 Wet IB 2001 jo. artikel 21bis Uitv.besl. IB 2001, de Schumacker-doctrine van het Hof van Justitie en fractionele belastingheffing in het licht van de doelstellingen van het Europees recht
- De impact van de Europese Grondwet op het domein van de Europese fiscaliteit : institutioneelrechtelijke vernieuwing of status quo?
- De invloed van Europa op de fiscaliteit
- De invloed van het EG-recht op het internationaal belastingrecht : beleids- en marktintegratie
- De invordering van belastingen in grensoverschrijdende situaties
- De nieuwe fiscale eenheid: EU-proof
- De nieuwe renteregeling is in strijd met het EU recht
- De schadevergoeding ter zake van in strijd met het Europese recht betaalde belasting; grenzen aan de formele rechtskracht
- De soevereiniteit van de lidstaten van de Europese Unie op het terrein van de directe belastingen : verslag van de gezamenlijke vergadering van de Vereniging voor Belastingwetenschap en de Nederlandse Vereniging voor Europees Recht
- De toepassing van het communautair recht op het gebied van de directe belastingen
- De vrije keuze van de minst belaste weg bekeken vanuit een Europeesrechtelijk perspectief
- Declaración de infracción del Derecho de la Unión Europea a propósito del tratamiento fiscal de los no residentes en el ISD. Revisión de oficio de los actos administrativos y/o responsabilidad patrimonial del Estado Legislador
- Deducción de cuotas de IVA por sociedades de cartera sobre gastos efectuados para adquirir y mantener participaciones : análisis de la STJUE de 5 de julio de 2018, asunto C-320/17
- Definitive VAT regime : ready for the next step?
- Democratic taxation : necessity or Utopia for Euroland?
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Der Brexit : erste Überlegungen zu den Folgen im deutschen Internationalen Steuerrecht
- Der Fall Saint-Gobain im Lichte der österreichischen DBA- Anwendungspraxis
- Der Lissabon-Vertrag nimmt die letzte Hürde : was ändert sich dadurch in der europäischen Steuerpolitik?
- Derecho tributario de la Unión Europea
- Deutsche Unternehmensbesteuerung im Visier des EuGH
- Deutsches Erbschaftsteuerrecht und europäisches Gemeinschaftsrecht : zugleich Anmerkung zum Urteil des BFH vom 5.5.2004, II R 33/02
- Die Auslegung europäischen Steuerrechts : Das harmonisierte Steuerrecht zwischen nationalem Zivilrecht und europäischem Gemeinschaftsrecht
- Die Auswirkung des EU-Rechts auf die Abkommens-berechtigung von beschränkt Steuerpflichtigen
- Die Bedeutung des EG-Vertrages für die Erbschaftsteuer
- Die Kapitalverkehrsfreiheit in Konkurrenz zu den anderen Grundfreiheiten
- Die Kompetenzen der Europäischen Gemeinschaft auf dem Gebiet des Steuerrechts
- Die beschränkte Steuerpflicht zwischen europäischen Gemeinschaftsrecht und deutschem Verfassungsrecht
- Die deutsche Umsetzung der "DAC 6" : Teil 1: Übersicht über wesentliche Grundfragen und Klärungsversuche
- Die deutsche Umsetzung der "DAC 6" : Teil 2: Übersicht über wesentliche kennzeichenspezifische Anwendungsfragen
- Die ertragsteuerliche Organschaft erneut auf dem Prüfstand der EU-Kommission
- Die unmittelbare Wirkung von EG-Steuerrichtlinien
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Dimensión fiscal del derecho de propiedad
- Direct taxation and fundamental freedoms of the community : an approach to the contribution of the European Court of Justice
- Directe belastingen en EG-recht
- Direito fiscal da União Europeia : tributação direta
- Direito fiscal europeu - o paradigma da proporcionalidade : a proporcionalidade como critério central da compatibilidade de normas tributárias internas com as liberdades fundamentais
- Direito tributário internacional aplicado : volume V
- Diritto tributario comunitario
- Diritto tributario europeo
- Dispute resolution under the 2017 Multilateral tax Convention : Belgian constitutional and EU law aspects
- Distorsies in het nationale recht en EG-recht. Een nadere beschouwing n.a.v. HR 13 november 1996, nr. 30.136
- Dividendbelasting en het Gemeenschapsrecht
- Dividendi percepiti da persone fisiche e credito per imposte estere : ubi maior minor cessat
- Doppelbesteuerung und Europäisches Gemeinschaftsrecht
- Dotatiekapitaal bij Nederlandse branches van Europese banken: onwettig of niet?
- Douanerecht
- Douanerechten : inleiding tot het communautaire douanerecht
- Double tax conventions on income and capital and the EU : past, present and future
- Double taxation and EC law
- Double taxation within the European Union
- Droit communautaire et fiscalité : sélection d'arrêts et de décisions
- Droit fiscal communautaire
- Droit fiscal des affaires
- Droit fiscal européen des droits de l'homme : l'année 2008
- Droit fiscal international et européen
- Dutch direct taxes and EC law, more compatibility required?
- Dutch experience with European developments : a story of Dr. Jekyll and Mr. Hyde
- EC law and clauses on "limitation of benefits" in treaties with the US after Maastricht and the US-Netherlands tax treaty
- EC law and double taxation agreements
- EC tax law
- EC tax review
- ECJ case law on cross-border dividend taxation - recent developments
- ECJ direct tax cases and domestic constitutional principles : an overview
- ECJ direct tax compass
- ECJ should not unbundle integrated tax systems!
- EG-Handbuch Recht im Binnemarkt
- EG-rechten, discriminaties en belemmeringen
- EU : small change, big impact
- EU Tax
- EU VAT treatment of vouchers : urgent need for a solution
- EU and OECD proposals for international tax cooperation : a new road?
- EU case law on income tax
- EU elections and EU taxation
- EU income tax law: issues for the years ahead
- EU law and the building of global supranational tax law : EU BEPS and state aid
- EU rotating presidency and EU Commission presidency converge to support German fiscal agenda
- EU tax law : direct taxation [2009]
- EU tax law : direct taxation [2010]
- EU tax law : direct taxation [2011]
- EU tax law : direct taxation [2012]
- EU tax law : direct taxation [2013]
- EU tax law : direct taxation [2014]
- EU tax law : direct taxation [2015]
- EU tax law : direct taxation [2016]
- EU tax law : direct taxation [2017]
- EU tax law : direct taxation [2018]
- EU tax law : direct taxation [2019]
- EU tax law : direct taxation [2020]
- EU tax law and double tax conventions
- EU tax law and policy in the 21st century
- EU-ret
- EU: harmony or discord?
- EUGH-Rechtsprechung zur Diskriminierung beschränkt Steuerpflichtiger
- Economic reality in EU VAT
- Een territoriale groepsregeling - deel 2
- Eine Europareform für den Steuerstandort Deutschland
- Einfluss des europäischen Gemeinschaftsrechts auf die deutsche Umsatzbesteuerung der Tätigkeiten von juristischen Personen des öffentlichen Rechts
- El Derecho Comunitario europeo ante el fraude y la elusión fiscal : aportaciones del Tribunal de Justicia de la Comunidad Europea
- El ajuste ex post en materia de precios de transferencia en operaciones sobre activos intangibles de difícil valoración : críticas y consideraciones preliminares = The ex post adjustment in transfer pricing with regard to transactions with hard to value intangibles: critics and preliminary considerations
- El concepto de establecimiento permanente
- El derecho europeo como límite al alcance de la responsabilidad tributaria por contratación
- El derecho tributario comunitario
- El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
- El régimen especial del grupo de entidades en el IVA. Una visión teórico-práctica
- Elementair belastingrecht voor economen en bedrijfsjuristen
- Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
- Emigratieheffingen in de vennootschapsbelasting : Art. 15c en 15d Wet VPB 1969 getoetst aan het EG-verdrag
- Energy taxes in the EU : a case study of the implementation of environmental taxation at a supranational level
- Enige institutionele en fiscale aspecten van de Europese economische ruimte
- Entwicklungen im Europäischen Steuerrecht im ersten Halbjahr 2020 : die kroatische EU-Ratspräsidentschaft und aktuelle Initiativen der EU-Kommission
- Entwicklungen im Europäischen Steuerrecht im zweiten Halbjahr 2019 : die finnische EU-Ratspräsidentschaft und aktuelle Initiativen der EU-Kommission
- Environmental taxes and charges and EC fiscal harmonisation: theory and policy
- Erbschaftssteuer und Gemeinschaftsrecht
- EuGH prüft Steuerbegünstigung für Inlandsdividenden an der Kapitalverkehrsfreiheit - Auswirkungen für Österreich?
- Euro-Handbuch : Rechnungswesen, Steuern und Recht : Die Umstellung in der Praxis
- Euroopan Unionin Laki : 1997
- Europa : Belastingadviseursdag 2004
- Europa en de nieuwe inkomstenbelasting
- Europarecht. Einschliesslich des Rechtes supranationaler Organisationen
- Europarechtlichen Perspektiven des Umwandlungssteuerrechts sowie der Wegzugsbesteuerung
- Europarechtskonforme Dividendenbesteuerung : "aims and effects"?
- European Commission review of VAT on vouchers
- European Community business law : a guide to law and practice : handbook
- European Parliament weighs in on OECD digital work program
- European Union law : documents
- European budget and sustainable growth : the role of a carbon tax
- European direct tax law : quo vadis?
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European impact on German tax law
- European tax integration : law, policy and politics
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law : institutions and principles
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law in the relations with EFTA countries
- Europees Gemeenschapsrecht in kort bestek
- Europees belastingrecht
- Europees belastingrecht
- Europees belastingrecht
- Europees belastingrecht
- Europees belastingrecht : regelgeving en jurisprudentie
- Europees gemeenschapsrecht en directe belastingen : spanning tussen verdragsvrijheden en het Nederlandse belastingrecht
- Europese Unie en directe belastingen
- Europese fiscale regelgeving : directe belastingen en kapitaalsbelasting
- Europäische Grundfreiheiten und nationales Steuerrecht : "Konvergenz" des Gemeinschaftsrechts und "Kohärenz" der direkten Steuern in der Rechtsprechung des EuGH
- Europäisches Steuerrecht
- Europäisches Steuerrecht : Festschrift für Friedrich Rödler zum 60. Geburtstag
- Europäisches Steuerrecht : Kommentar
- Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?
- Exit taxation and restructuring operations : a comparison of EU and Italian tax law
- FG Köln v. 30.6.2020 (2 K 140/18) : Motivtest bei Paragr. 50d Abs. 3 EStG (2012) und Zahlung von Erstattungszinsen auf Abzugsteuern auf Basis des Unionsrechts
- Facilitating entry by facilitating exit : new paths in EU tax legislation
- Familienstiftung und Gemeinschaftsrecht: Verstösst Sec. 15 Abs. 2 Satz 1 ErbStG gegen Diskriminierungsverbote des EGV?
- Finnish international taxation
- Fiscaal recht in de Europese Unie : een schets van het institutioneelrechtelijk kader
- Fiscal sovereignty of the Member States in an internal market : past and future
- Fiscale beleidsnotities 2006
- Fiscale pensioenbelemmeringen in de gemeenschappelijke markt
- Fiscale rechtsvinding in het kader van de Europese Unie
- Fiscalità delle imprese ed aiuti di Stato : parte I: i fondamenti della nozione di aiuto fiscale
- Flows of capital between the EU and third countries and the consequences of disharmony in European international tax law
- Foreign tax credit : is a carry-forward obligatory?
- Free movement of capital and capital income taxation within the European Union
- Freie Wahl zwischen Zweigniederlassung und Tochtergesellschaft - ein Grundsatz des Europäischen Unternehmensrechts
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Belgium
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Denmark
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Finland
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : France
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Germany
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Greece
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Ireland
- Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Netherlands
- Gedächtnisschrift für Brigitte Knobbe-Keuk
- Geistiges Eigentum : Nationales und Internationales Steuerrecht der immateriellen Wirtschaftsgüter
- Gelijkheid, de toepassing van het non-discriminatiebeginsel (art. 14 EVRM en art. 26 IVBPR)
- Gemeenschapsrecht en het recht op meestbegunstigingsbehandeling
- Gemeenschapsrecht en verdragen inzake dubbele belasting na het arrest Saint-Gobain
- Gemeinschaftsrecht und USt-Bemessungsgrundlage für Glücksspiele
- German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision
- Gewettigd vertrouwen op onwettige besluiten
- Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
- Grundfragen des Europäischen Steuerrechts
- Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law
- Guida ai nuovi strumenti europei di tutela fiscale in Italia
- Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?
- Handbuch des Europäischen Steuer- und Abgabenrechts
- Harmonization and coordination of corporate taxes in the European Union
- Het Douanewetboek van de Unie: wat gaat er veranderen?
- Het Europees-rechtelijke kader voor Nederlands fiscaal verdragsbeleid
- Het communautaire recht heeft invloed op de harmonisatie van het ondernemersbegrip
- Het gewijzigde art. 7 (winst uit onderneming) OECD-Modelverdrag 2010
- Het juiste retour-denken en Europese belastingen : van collectieve naar individuele nettoposities
- Het onderscheid vaste inrichting - dochtervennootschap bezien vanuit gemeenschapsrechtelijk perspectief
- Highlights & Insights on European Taxation
- Hoe Europees wordt ons belastingrecht? Belastingadviseursdag 1992
- Hoofdzaken belastingrecht
- How is EC legislation made?
- Hungarian law on capital duty : an area still in need of harmonization
- Hybrid entities in tax treaty law
- I rapporti tra la giurisdizione tributaria e l'ordinamento comunitario : i poteri del giudice tributario nell'interpretazione ed applicazione del diritto comunitario
- IVA : jurisprudencia europea
- IVA e servizi di comunicazione nel modello comunitario e nell'esperienza Italo-Svedese : tesi di dottorato
- Il diritto tributario Europeo
- Impact of European tax law in Portugal : recent developments and outlook
- Impact of European tax law on tax treaties with third countries
- Impact of the EU 11 financial transaction tax proposal on CIVs and REITs
- Imposizione tributaria e sede del soggetto nel diritto comunitario
- Improving the legitimacy of soft law in EU tax law
- Impuesto sobre sucesiones y donaciones, libre circulación de capitales y responsabilidad patrimonial del Estado legislador : una visión de conjunto : análisis de la reciente jurisprudencia del TJUE y del TS
- Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial
- Influence du droit communautaire sur le droit interne : cas de la France et de la Pologne
- Influence of international mutual assistance on EU tax law
- Inleiding tot het recht van de Europese Gemeenschappen : deel 1A
- Inleiding tot het recht van de Europese Gemeenschappen : na Maastricht
- Insourcing and outsourcing in a VAT context
- Internationaal fiscaal zakboekje
- Internationaal fiscaal zakboekje
- International and EC tax aspects of groups of companies
- International company taxation : an introduction to the legal and economic principles
- International group financing and taxes
- International income allocation under EU tax law : tinker, tailor, soldier, sailor
- International tax coordination : an interdisciplinary perspective on virtues and pitfalls
- International tax law : new challenges to and from constitutional and legal pluralism
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- Internationale SteuerRundschau : Zeitschrift für das gesamte Internationale und Europäische Steuerrecht
- Internationales Steuerrecht
- Internationales Steuerrecht : Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung
- Internationales und Europäisches Steuerrecht
- Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
- Intra-Community VAT : the definitive system and its implications
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to the Law of the European Communities : from Maastricht to Amsterdam
- Is 'Vraag en antwoord' in communautaire situaties meer vraag dan antwoord? : over de juridische betekenis van beleidsregels en de antwoorden op Kamervragen betreffende de toepassing van rechtstreeks werkend Gemeenschapsrecht
- Is a closer cooperation between the Organization of Economic Cooperation and Development (OECD) and the European Union (EU) needed?
- Is de EG-angel uit de deelnemingsvrijstelling? : de niet-ter-beleggingseis getoetst aan het EG-recht
- Is double taxation arising from autonomous tax classification of foreign entities incompatible with EC law?
- Is the ability of the Member States to conclude tax treaties chained up?
- Is the collection of a Dutch protective assessment after emigration EU-proof?
- Istituzioni di diritto tributario : vol. 2: parte speciale
- Italian taxation of dividends and the implications of EC law
- Italian thin capitalization rules, tax treaties and EC law : much ado about something
- Kann es im europäischen Steuerrecht ein Anerkennungsprinzip geben?
- Kein Verstoss von Doppelbesteuerungsabkommen gegen die Grundfreiheiten des EGV?
- Kroniek internationaal en Europees belastingrecht : 2015
- L'Europe au présent! Liber amicorum Melchior Wathelet
- L'autonomie fiscale des Régions et des collectivités locales face au droit communautaire : analyse et réflexion à la lumière des expériences belge et italienne
- L'évolution de la fiscalité en Europe sous l'impulsion de la Commission: 50 ans du traité de Rome
- La Riforma III dell'imposizione delle imprese
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La armonización del régimen de impuestos especiales sobre los productos energéticos en el derecho de la Unión y su transposición en España, Francia y Reino Unido
- La armonización fiscal como poder tributario (I) : naturaleza de la Unión Europea y de sus poderes
- La armonización fiscal como poder tributario (y II) : características = Tax harmonization as taxing power: characteristics (part II)
- La clasificación de los impuestos en directos e indirectos y el derecho tributario comunitario
- La cláusula general antiabuso en el derecho de la Unión Europea : la construcción de una GAAR comunitaria
- La compatibilité de l'article 209B du CGI avec les conventions fiscales internationales en question
- La estrategia europea de lucha contra el fraude y la evasión fiscal : el plan de acción de la Comisión UE y sus principales implicaciones
- La fiscalité des successions et des donations internationales : théorie générale et applications en droit comparé
- La jurisprudencia del TGUE en los casos Starbucks y Fiat: clarificación del impacto del art.107 TFUE sobre APAs y tax rulings en materia de precios de transferencia = The EU jurisprudence on the Starbucks and FIAT cases : some light on the impact of the EU state aid prohibition over transfer pricing advance pricing arrangements
- La normativa comunitaria como fuente del ordinamiento tributario interno
- La normativa comunitaria quale fonte per l'ordinamento tributario interno
- La saga sobre la amortización del fondo de comercio financiero español ha llegado a su "fin" : el Tribunal General de la Unión Europea confirma su carácter selectivo : análisis de las SSTGUE de 15 de noviembre de 2018, asuntos T-399/11 RENV y T-219/10 RENV
- La transparencia fiscal internacional en la Unión Europea
- La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
- La tributación de las sucesiones transfronterizas en España y en la Unión Europea : problemas actuales
- Landmark decisions of the ECJ in direct taxation
- Las cláusulas de disciplina fiscal en las constituciones del Estado social de derecho: la sostenibilidad fiscal en Colombia y el principio de estabilidad presupuestaria en España
- Las interferencias interpretativas del régimen fiscal especial de la reestructuración empresarial sobre la imposición indirecta a la luz del derecho comunitario. El no devengo del IIVTNU = Interpretative interference of the special tax regime of business restructuring on indirect imposition in the light of community law. The non-grant of the IIVTNU
- Las normas antiparaíso fiscal Españolas y su compatibilidad con el derecho Comunitario : el caso específico de Malta y Chipre tras la adhesión a la Unión Europea
- Latvijas Republikas Finanšu ministrija
- Law and institutions of the European Communities
- Le droit et les affaires : le bi-mensuel du Marché Commun
- Le reboursement des taxes contraires au droit communautaire : Quel délai?
- Le sanzioni fiscali in Belgio
- Le sanzioni fiscali in Germania
- Le sanzioni tributarie : i principi desumibili dall'ordinamento comunitario
- Le sanzioni tributarie nella Comunità Europea
- Le statut TVA des organismes publics et la modification de l'article 6 du code de la TVA au 1er juillet 2007
- Lecture in honour of Klaus Vogel : European tax law, quo vadis?
- Legal remedies in European tax law
- Legal research in international and EU tax law
- Legal research in international and EU tax law
- Legislative action and cross-border dividends
- Liber Amicorum Jacques Autenne : promenades sous les portiques de la fiscalité
- Limitación a la rectificación de autoliquidaciones y pérdida del derecho a la deducción del IVA soportado por la existencia de una comprobación administrativa previa : análisis de la STJUE de 26 de abril de 2018, asunto C-81/17
- Limitation of the national power of taxation by the fundamental freedoms and non-discrimination clauses of the EC Treaty
- Litigating EU tax law in international, national and non-EU national courts
- Looking back, looking forward : EU tax policy trends
- Los retos del derecho financiero y tributario desde una perspectiva internacional
- Lutte contre l'évasion fiscale internationale
- Límites a la capitalización encubierta en España : problemas comunitarios y convencionales de los nuevos artículos 20 y 14.1 h) del TRLIS
- Madeira - ein den "Dublin Docks" vergleichbarer Platz?
- Manual de Derecho tributario de la Unión Europea
- Manual de direito fiscal : perspetiva multinível
- Manuale del transfer pricing
- Manuale del transfer pricing
- Manuale di diritto tributario : parte speciale : il sistema delle imposte in Italia
- Manuale di diritto tributario : parte speciale : ll sistema delle imposte in Italia
- Manuale di tassazione internazionale : con CD ROM : aggiornatio con le direttive UE su risparmio, interessi e royalties; le riforme fiscale e societaria
- Massgeblichkeit und Gemeinschaftsrecht
- Materials on international, TP & EU tax law
- Materieelrechtelijke beginselen van Gemeenschapsrecht in directe belastingzaken
- Medidas de reversión de pérdidas intragrupo y Derecho Comunitario : el caso Nordea Bank
- Mehrwertsteuerbetrugsbekämpfung in der EU : Reformvorschläge zur Verhinderung konzeptioneller Steuerausfälle
- Member States' liability for Supreme Court's decisions
- Ministère de l'Économie, des Finances et de l'Industrie v SARL Coréal Gestion : no. 249047
- Misbruik en de onvoltooide harmonisatie
- Missbrauch und Missbrauchsverhütung aus EG-rechtlicher Sicht
- Monitoring decision-making, enforcement and application of EU tax law : the role of intermediate bodies and lobbies
- Multilingual texts and interpretation of tax treaties and EC tax law
- National legal presumptions and European tax law
- National tax policy in Europe : to be or not to be?
- Non-discrimination and direct tax in Community law
- Non-discrimination provisions at the intersection of EC and international tax law
- Non-discrimination under EC law
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Onjuiste rechtspraak van de Hoge Raad in Europees perspectief
- Open your eyes : what the "open skies" cases could mean for the US tax treaties with the EU Member States
- Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))
- Opinion statement FC 14/2014 on the VAT treatment of vouchers
- Oplossing conflict tussen belastingverdrags- en gemeenschapsbepaling
- Ordinamento comunitario e principi costituzionali tributari
- Ordre juridique communautaire et principes fiscaux constitutionnels
- Overview of new paths and patterns in EU tax development with focus on EU soft law and external factors (Part 1)
- Overview of new paths and patterns in EU tax development with focus on EU soft law and external factors (Part 2)
- Permanent establishments in international and EU tax law
- Personal pensions in the EU
- Pluralismo giuridico ed interpretazione giuridica della norma tributaria
- Podstawowe cechy i zakres prawa podatkowego unii europejskiej
- Prawo celne : miedzynarodowe, wspólnotowe, polskie
- Preços de transferência e o caso português
- Principles of equivalence and effectiveness: what community law requires of the national law applicable to claims for recovery of unduly paid taxes
- Principles of law : function, status and impact in EU tax law
- Problems of a most-favoured-nation-clause in intra-EU treaty law
- Procedural rules in tax law in the context of European Union and domestic law
- Production tax gets by EC challenge
- Profili sistematici del "trasferimento" della residenza fiscale delle società
- Prohibition of abuse of (Community) law : the creation of a new general principle of EC law through tax
- Prohibition of abuse of law : a new general principle of EU law?
- Prohibition of abusive practices as a 'general principle' of EU law
- Protection of taxpayer's rights : European, International and domestic tax law perspective
- Re A Oyj Abp : KHO:2002:26
- Reati tributari e sistema normativo europeo : la riforma della frode fiscale e della dichiarazione infedele
- Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part one
- Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
- Reeves v HMRC : is a denial of hold-over relief a breach of human rights or EU law?
- Reform of the tax regime applicable to mergers, divisions and transfers of assets
- Reformas recientes y pendientes del sistema tributario español
- Regards critiques et perspectives sur le droit et la fiscalité : liber amicorum Cyrille David
- Reikt het gemeenschapsrecht het volkenrecht de hand? Een beschouwing naar aanleiding van de zaken Gilly en ICI
- Remember Lord Nelson
- Removal of income tax barriers to market integration in the European Union : litigation by the Community citizen instead of harmonization by the Community legislature?
- Res judicata pro veritate habetur : over het gezag van gewijsde in Europeesrechtelijk perspectief
- Research handbook on European Union taxation law
- Residence of individuals under Italian, international and EU laws = La residenza delle persone fisiche nel diritto italiano, internazionale e comunitario
- Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes
- Revolution, democracy and taxation
- Revue européenne et internationale de droit fiscal : European and international journal of tax law
- Ruling on Merger Directive
- Rättsliga och ekonomiska reflektioner över internationell skatteplanering
- Scheiden tut weh : Brexit - die steuerlichen und rechtlichen Folgen
- Selected issues in European tax law : the legal character of VAT and the application of general principles of justice : summary of an EFS seminar in honour of Fons Simons
- Setting the scene : the legal framework
- Sin taxes and the new tobacco products : EU tax law and morality?
- Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
- Sobre el futuro de los tribunales económico-administrativos
- Social : code du travail, code de la sécurité sociale, droit européen et autres textes
- Soft law in het Europees belastingrecht : Europees erfgoed, beter internationaal belastinggoed, belastingcoordinatie
- Solidarity in the European Union in the time of COVID-19 : paving the way for a genuine EU tax?
- Some legal issues with implementing Commission proposed financial transaction tax in Estonia
- Some twenty-seven years after . .
- Sources du droit fiscal. Traités internationaux. Traité de Rome (art. 52 relatif à la liberté d'établissement). Principe de non- discrimination entre les ressortissants des États membres. Dividendes versés par une filiale française à sa société mère néerlandaise
- Special tax zones and proportionality : a new parameter for the necessity test
- Steuerindex.com
- Steuerliche Organschaft
- Steuerliche Organschaft
- Steuerliches Verfahrensrecht und Europarecht
- Steuerrecht
- Striking a proper balance between the national fiscal interests and the community interest - a perpetual struggle?
- Tanulmányok Nagy Tibor tiszteletére
- Tax case law of the Court of Justice of the European Union : direct taxes, social security law, procedural law, pending cases
- Tax law of the Eurasian Economic Union : substance and ways of using of the European experience
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax regime applicable to consolidated tax groups in Spain : an analysis in light of EU law
- Tax revolution in Europe : the impact of non-discrimination
- Tax rulings in evolutie : staatssteun en transparantie
- Tax sparing credits in tax treaties : the future and the effect on EC law
- Tax treaties and EC law
- Tax treaties in conflict with the EC Treaty : the compatibility of anti-abuse provisions and EC law (Conference 13 March 1993, Fiscal Institute of Tilburg)
- Tax treaty interpretation in France, the relevance of EC law
- Tax treaty law and Community law : some recent developments
- Taxation and competition: the realization of the internal market
- Taxation in European Union
- Taxation in the European Community
- Taxation in the Netherlands
- Taxation of interest in the European Union
- Taxation of investment funds in the European Union
- Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?
- Taxing consumption in the cloud
- Technologie-, Patent- und Know-how-Lizenzverträge im EG- Recht
- Teksten internationaal belastingrecht (Vol. IA and IB) ; Teksten Europees belastingrecht (Vol. II)
- Territorialität und Personalität : Festschrift für Moris Lehner zum 70 Geburtstag
- Terugwerkende kracht (on)toelaatbaar? : wanneer kan een wetswijziging door een burger worden voorzien?
- Test Claimants in the FII Group Litigation v IRC and Littlewoods Retail Ltd v HMRC : concurrency of remedies and compound interest in recovering overpaid tax
- The "Authorized OECD Approach" and EU tax law
- The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision
- The Brazilian controlled foreign company regime : a comparative analysis from an international tax law perspective
- The Commission proposal to replace unanimity with a qualified majority in the case of tax matters
- The Court's case law on taxation : a castle built on shifting sands?
- The EC Court's attempts to be reconcile the treaty freedoms with international tax law
- The ECJ's Danish Cases and the Spanish withholding tax exemption in respect of interest payments to EU lenders: some reflections and practical implications
- The EU Financial Services Review and the future of VAT exemption for outsourcing
- The EU VAT treatment of insurance and financial services (again) under review
- The EU common consolidated corporate tax base
- The EU standard of good governance in tax matters for Third (non-EU) countries
- The EU's external dimension in direct tax matters
- The EU's financial transaction tax, enhanced cooperation and the UK's challenge
- The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
- The European Draft Constitution : no representation without taxation?
- The European Foundation Proposal analysed from a tax point of view
- The European Union and direct taxation : a solution for a difficult relationship
- The European company statute": A consultative document
- The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment
- The Polish VAT exemption for insurance is ahead of EU law
- The UK Brexit referendum : a catalyst to reform the European Union institutional architecture in tax matters?
- The UK's CFC rules and the freedom of establishment : Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance of tax mitigation?
- The Von der Leyen Commission and the direction of EU tax policy
- The application in Spanish law of EEC Directive 69/335 of 17 July 1969
- The cascade effect of VAT and excise on tobacco products in the light of general principles of Community Law
- The coherence principle under EC tax law
- The compatibility of anti-abuse provisions in tax treaties with EC law
- The compatibility of the Belgian fairness tax with EU law and international law
- The compatibility of the Estonian tax treatment of real estate income with EU law
- The concept and development of European tax law
- The concept of special tax zones in EU tax law
- The concept of tax : 2005 EATLP Congress, Naples (Caserta)
- The concept, history and significance of European tax law (private)
- The conflict between international and internal fiscal regulations
- The constitutional implications of an EU arm's length principle
- The contemporary meaning of ' sovereignty' in the supranational context of the EC as applied to the income tax case law of the ECJ
- The digital service tax in Italy : main characteristics and practical issues
- The dynamics of taxation: essays in honour of Judith Freedman
- The external relations of the European Communities : a manual of law and practice
- The financial transaction tax proposal under the enhanced cooperation procedure: legal and practical considerations
- The future of source taxation at passive income
- The general anti-abuse rule proposed by the European Commission
- The impact of Community law on tax treaties : issues and solutions
- The impact of EC law on groups of companies
- The impact of European law on domestic procedural tax law : wrongfully underestimated?
- The international tax law concept of dividend
- The international tax law concept of dividend
- The link between tax coordination and tax harmonization : limits and alternatives
- The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law
- The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst
- The new rules on the place of supply of services in European VAT
- The ordeal of unity : the politics of European integration 1945-1985
- The principal purpose test under BEPS Action 6 : is the OECD proposal compliant with EU law?
- The principle of equal treatment in EC law
- The principle of non-discrimination in European Community law
- The principle of reasonableness in the jurisprudence of the ECJ
- The procedural conditions for the implementation of tax treaty obligations under domestic law
- The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1
- The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 2
- The questionable legality of the diverted profits tax under double taxation conventions and European Union law
- The relationship between the arm's-length principle in the OECD Model Treaty and EC tax law (part 1)
- The relevance of the procedural framework principles in the direct tax cases of the CJEU
- The revised German anti-treaty shopping provisions : a critical review
- The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules
- The tax representative in Community law
- The tax treatment of hybrid financial instruments
- The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law
- The vagueness of tax fairness : a discursive analysis of the Commission's 'Fair Tax Agenda'
- The year in review : Switzerland
- Thin capitalization : an unanswered question following recent Spanish amendments
- Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
- Tiley's revenue law
- Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
- To what extent is the OECD BEPS Action 2 reflected in the EU ATAD II and has European tax law sufficiently been followed
- Tobin-Spahn tax on financial transactions and Article 56 EC: an opinion