…agreement between the EU and Moldova enters into force on 1 November 2022 (comments by Piet Jan de Jonge) (H&I 2022/338) – Publication of a new Combined Nomenclature (comments by…
…Domaines and de la TVA (C-288/20). Comparison of company directors’ services under UAE and EU VAT From the comparative analysis carried out above, it can be concluded that company…
…Multinationals complies with primary Union and whether the GloBE Model rules comply with the commitments undertaken by jurisdictions under their bilateral tax treaties that follow the OECD Model. Suggestions are…
State aid law is closely linked to the Treaty on the Functioning of the European Union (TFEU) commitment to creating, maintaining, and strengthening a common market in which competition is…
…for electricity production. The company also used part of the electricity produced by the combustion of lignite to fuel the extraction of said fossil material. According to the German customs…
…taxation (comments by Piet Jan de Jonge) (H&I 2022/316) FREE ARTICLE – European Parliament resolution on the impact of new technologies on taxation: crypto and blockchain. European Parliament (comments by…
…will apply from 2023 [22]. Back to Booking.com What conclusions can be drawn from the analysis above concerning the case of Booking.com in Italy? Did Booking.com apply VAT law correctly…
…of Booking.com in Italy Booking.com BV (hereinafter: ‘Booking.com NL’) is the Netherlands-based subsidiary of the online accommodation travel agency Booking.com Holding Inc., headquartered in the United States. During the relevant…
…take the pledge global, the UN Global Compact encouraged its 68 Local Networks and over 12,000 companies around the world to make their own pledges to bring gender balance to…
…to which transactions between intra-group companies are to be remunerated as if they had been agreed to by independent companies negotiating under comparable circumstances at arm’s length. Circular No 164/2…
…the Court of Justice, K. Lenaerts, a common constitutional tradition is the result of a comparative study. If the comparative study concludes that there are several traditions in that field,…
…question to the Court of Justice for a preliminary ruling on whether or not the obligation imposed on attorneys to communicate information about their clients to third parties who are…
…has been reproduced on our site without authorization in a way that constitutes copyright infringement, you may notify our designated copyright agent by email to LRS-Compliance@kluwerlaw.com. This contact information is…
…Commentary to interpret the preamble to a treaty concluded decades before the Commentary was published is dubious and indeed was the conclusions on the meaning and role of the preamble….
