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…
Volume 25 (2016) issue 3 contains: EDITORIAL: Bruno PEETERS, ‘Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy’ ARTICLES: Aitor NAVARRO, Leopoldo PARADA, Paloma SCHWARZ, ‘The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts’ Abstract: On 28 January 2016, the European Commission made…
Volume 25 (2016) issue 2 contains: EDITORIAL: MICHAL AUJEAN, ‘Some Twenty-Seven Years after…’ Abstract: When I started writing this editorial a question quickly came to my mind: what have I been doing all these years that I devoted to taxation and more specifically to European tax policy? Then I thought it was time to say…
Volume 25 (2016) Issue 1 contains: EDITORIAL Pierre Moscovici, ‘Tough Measures Needed to Reform Tax on Corporate Profits’ ARTICLES Silvia Velarde ARAMAYO, ‘A Common GAAR to Protect the Harmonized Corporate Tax Base: More Chaos in the Labyrinth’ Abstract: The analysis of the general anti-avoidance tax rule in five countries of the European Union (United Kingdom,…
