We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Koen Lenaerts, The Role of the Court of Justice in Enhancing Tax Fairness in the EU This Guest Editorial takes stock of ongoing efforts to enhance tax fairness within the European Union (EU), a…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of Artificial Intelligence Systems: Reflections on Some Recent Developments The article discusses the increasing use of artificial intelligence (AI) by tax authorities in the European…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Joachim Englisch, Dynamic References to International Soft Law Agreements: Flexibility with Limits The European Union relies increasingly on non-binding international agreements as a blueprint for its legislation on direct taxation. This implies converting…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Georg Kofler, Curia Locuta, Causa Finita: Some Further Conclusions from W AG The Court’s decision in W AG on the cross-border utilization of treaty-exempt foreign losses has not only turned its back on Lidl…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Axel Cordewener, We Need to Know When Previous Case-Law Has Been ‘Overruled’! – A Plea for More Legal Certainty in EU Tax Law In its recent judgment inW AG the Court of Justice of…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More Bumpy Since the Conference of the Parties (COP) in Glasgow in November 2021 (COP26) the world has changed dramatically. In February…
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…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Editorial: Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters Taxation is one of only a handful of policy areas within the EU where approval of new legislation is still dependent upon…
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…
It is with great sadness that Kluwer Law International has learned of the passing of Frans Vanistendael. On a very hot summer day more than thirty years ago, Henk van Arendonk, Fred de Hosson, Leo Stevens and I drove to a village near Leuven where we met with Frans. Our mission was to convince him…
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…
