Conflicts Between Directives and Tax Treaties: Which Obligation Takes Precedence? Three Perspectives

2024-8-1

Editorial: What Is Tax Fairness?

2024-8-1

Convergence between the Subject to Tax Rule (Pillar Two) and the Proposal for a Council Directive on a Common System of Taxation Applicable to Interest and Royalty Payments Made between Associated Companies of Different Member States

2024-8-1

Interpretation of National Law as a Probatio Diabolica for the Commission?: The CJEU’s Judgment in Engie

2024-7-29

The Economic Network Doctrine of the CJEU in EU VAT and Customs Law

2024-6-1

Non-(Fully) Harmonized Excise Taxes and Irrebuttable Presumptions

2024-6-1

Editorial: Contributions to EC Tax Review: ESG and More

2024-6-1

Conference Report: ‘Court of Justice of the European Union: Recent VAT Case Law 2024’: Conference in Vienna: In Which Direction Does the CJEU Go?

2024-6-1

The ATAD GAAR: A Little Older, but are We Wiser?

2024-6-1

Article: <i>Legal Certainty in Tax and Customs Judgments of the Court of Justice</i>

2024-4-1

Conference Report: <i>Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation: Conference in Vienna 2023: Current Developments and Future Expectations</i>

2024-4-1

Article: <i>The UK and the EU Arbitration Convention after Brexit</i>

2024-4-1

Article: <i>Perspective on the Payment VAT Exemption Following the Decision of the UK Supreme Court in Target</i>

2024-4-1

Editorial: <i>European Law Restrictions on Tax Authorities’ Use of Artificial Intelligence Systems: Reflections on Some Recent Developments</i>

2024-4-1

Future VAT Regime for Financial Services from a Stakeholder Perspective: Analysis of the European Commission 2020 Public Consultation’s Position Papers

2024-1-1

DAC8 and Extraterritoriality: How to Enforce Compliance for non-EU Operators

2024-1-1

Dynamic References To International Soft Law Agreements: Flexibility With Limits

2024-1-1

Forum Contribution: Speculative Crypto-Assets and VAT: Why It Is (Almost) All Exempt.

2024-1-1

Reconciling Environmental VAT Differentiations With EU State Aid Law

2024-1-1

VAT as a Policy Instrument in the European Union A legal framework for pursuing policy objectives in VAT law

2023-12-1

Proposals to Reform the EU Customs Union

2023-12-1

Tax Technology for the European Union!

2023-12-1

Modernization and Digitalization of the EU Withholding Tax Procedure: Opportunities Offered by the FASTER Initiative

2023-12-1

The Fiat Chrysler Finance Europe Case: One Step Forward Towards an Appropriate Application of the Ban on State Aid

2023-12-1

Article Index

2023-12-1

Input VAT Recovery On Share Sales And Other Fundraising Costs: Is The Direct And Immediate Link Test Modified?

2023-12-1

A Governance Analysis of BEFIT: How the Member States’ Wish to Obtain more Regulatory Authority is Driving a Revolution

2023-9-1

The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties

2023-9-1

Forum Contribution: Tax Penalty Regimes, A Call for Harmonization

2023-9-1

The Charter of Fundamental Rights and EU Tax Directives

2023-9-1

Editorial: Curia Locuta, Causa Finita: Some Further Conclusions from WAG

2023-9-1

DAC7: Some Thoughts on the Different Roles of Platform Operators and the Appropriate Definition of the Scope of Reporting Obligations

2023-7-1

VAT in the Digital Age Package: Singling Out the Single VAT Registration

2023-7-1

Editorial: We Need to Know When Previous Case-Law Has Been ‘Overruled’! - A Plea for More Legal Certainty in EU Tax

2023-7-1

Tax Information, Third Parties and GDPR: Legal Challenges and Hints from the Court of Justice

2023-7-1

Forum: AG Kokott Tries to Bring Clarity to the Selectivity Test for Individual Tax Rulings

2023-7-1

VAT and Purchases that Are Also Used by Third Parties

2023-4-1

A Never-Ending Battle Between Privacy and Transparency: The Case of Registers of Beneficial Ownership Before the CJEU

2023-4-1

VAT in the Digital Age Package: Viva la ViDA or Livin’ la ViDA Loca?

2023-4-1

Editorial: A Changing World Making the Road to Carbon Neutrality Even More Bumpy

2023-4-1

In Principle, (Im)possible: Harmonizing an EU Arm’s Length Principle

2023-4-1

Article: Shades of Transparency: DAC6 and the Client- Attorney Privilege

2023-2-1

Editorial: Taxing Interest in the Debtor State as an Alternative to DEBRA

2023-2-1

Article: May a Country Tax a Subsequent Restructuring Under the Merger Directive?

2023-2-1

Article: Excise Duty Directive 2020/262: Towards a Digitalized and Customs Oriented Excise Law

2023-2-1

Article: The EU VAT Rate Reform 2022 from an Environmental Policy Perspective

2023-1-1

Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix?

2023-1-1

Editorial: Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters

2023-1-1

Article: Statistical Picture of the European Court of Human Rights’ Tax-Related Cases Containing Separate Opinions

2023-1-1

Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law

2023-1-1