We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Isabella Zimmerl, Reaching Cross-Border Tax Certainty With Joint Audits The last few years have seen an increasing cooperation between tax authorities of Member States of the European Union by way of joint audits. This…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Lily Zechner, Understanding VAT in Three-Party, Platform-Based Business Models: Which Party Is Supplying Which Service? Three-party business models in which a platform operator intermediates between a supplier providing a service and a customer buying…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Han Kogels, Good Intentions and a Call for Higher Speed on the Bumpy Road to Carbon Neutrality Last year, around this time, the author went into some policy measures proposed by the United…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Rita de la Feria, On the Evolving VAT Concept of Fixed Establishment The relevance of the concept of fixed establishment (FE) for the EU VAT system can hardly be over-stated. Similarly to the…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Gabriela Lagos Rodríguez, Financial Transaction Tax in Europe Over the last two decades, the European Union (EU) and various European States have proposed or created several taxes aimed at increasing the overall tax…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Mart van Hulten, The Green Deal Consultations: Well-Being Aims and Tax Related Reforms On 23 July 2020, the European Commission launched public consultations on two tax related proposals, namely a revision of the…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: The editorial by Roland Ismer on A Union that Strives for More Also in the Area of Taxation: Tax Measures in the Incoming Commission’s Political Guidelines. Marco Greggi, Rise and Decline of the Westphalian…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Rita de la Feria, The New VAT General Reverse-Charge Mechanism In this article, the author critically examines the EU proposal on tackling VAT fraud perpetrated through missing traders.   Diane de Charette, The…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Carlo Garbarino, The Relevance of the Procedural Framework Principles in the Direct Tax Cases of the CJEU The European Court of Justice (hereinafter the ‘CJEU’ or the ‘Court’) has developed a judicial approach…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Han Kogels, The Energy Transition and Fiscal Policy The aim of the Paris Agreement of 4 November 2016, meanwhile ratified by 184 countries, is to strengthen the global response to the threat of…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Marie Lamensch, Adoption of the E-Commerce VAT Package: The Road Ahead Is Still a Rocky One The e-commerce VAT package that was adopted in December 2017 is a key element of the European…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Nathalie Wittock, Sales Promotion Techniques and VAT Sales promotion is often a key component within a company’s promotional campaign. Sales promotion consists of the use of a number of sales promotion techniques (SPTs)….

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Madeleine Merkx, John Gruson, Naomie Verbaan & Bart van der Doef, Definitive VAT Regime: Stairway to Heaven or Highway to Hell? The current VAT system was intended to be a transitional system applying an…

Volume 25 (2016) issue 4 contains: EDITORIAL: Han KOGELS, ‘Base Erosion and Profit Shifting and Value Added Tax in the Digital Economy’ ARTICLES: Pieter van OS, ‘Interest Limitation under the Adopted Anti-Tax Avoidance Directive and Proportionality’ Abstract: This article scrutinizes the compatibility of the interest limitation rule the European Union (EU) legislature included in its anti-tax…