We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tarcísio Diniz Magalhães & Francesco De Lillo, The Return of Windfall Taxation Windfall taxes are not new to the world, but they have assumed a variety of shapes and formats under different names in…

The EU VAT Rate Reform 2022, Including a Two-Pronged Approach to Align the EU VAT Rate System with the Green New Deal In April 2022, the Council of the European Union adopted a Directive (2022/542) which brings about significant changes to the rate system of the EU VAT Directive (Council Directive 2006/112/EC). Most notably, it…