We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Eric C.C.M. Kemmeren, Taxing Interest in the Debtor State as an Alternative to DEBRA Basically, a company can be financed by debt or equity. The general national tax systems are that interest, the…

A Critical Analysis under European, French and Belgian Law[1] Part II :   The legal professional privilege in the common constitutional tradition and the requirements under Article 52 of the Charter for restricting fundamental rights. Introduction The first part found that under European, Belgian and French law the protection of Article 47 of the Charter…

A Critical Analysis under European, French and Belgian Law[1]. Part I :      The incompatibility with European, French and Belgian Law of precluding the protection under Article 47 of the Charter for legal counsel given by attorneys.   Introduction The opinion of the Advocate General Athanasios Rantos was highly anticipated. Indeed, it was the first time…