Scuola Europea di Alti Studi Tributari (Books and Journals)
249 results for Scuola Europea di Alti Studi Tributari (Books and Journals)
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Studi Tributari Europei
From No. 1, June 2009
to No. 1/2018, January 2018
Scuola Europea di Alti Studi Tributari, 2009
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European Tax Studies
From No. 1, June 2009
to No. 1/2018, January 2018
Scuola Europea di Alti Studi Tributari, 2009
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Estudios Tributarios Europeos
From No. 1, June 2009
to No. 1/2018, January 2018
Scuola Europea di Alti Studi Tributari, 2009
- Les sanctions administratives et les sanctions pénales en Droit fiscal français
- The Mining Tax Law in a Comparative Perspective
- El Impuesto sobre Sociedades españoles en el contexto del la política fiscal española
- VAT and cross-border e-commerce: regulatory amendments resulting from the 2016 Commission Action Plan
- La lenta aproximación al derecho fiscal comunitario. Una experiencia personal
- Improved legal control over Chinese tax incentives: anything to learn from EU State aid?
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El IVA y el comercio electrónico transfronterizo: modificaciones normativas resultantes del Plan de acción de la Comisión de 2016
Este trabajo contiene una breve exposición y una primera valoración crítica de las novedades más significativas que afrontará el régimen armonizado de las operaciones de comercio electrónico transfronterizo en el IVA a corto y medio plazo, esto es, a partir de 2019 y de 2021 respectivamente, como consecuencia de las amplias modificaciones aprobadas por el Consejo de la UE a finales de 2017. En...
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Case 'A-Brauerei' C-374/17 or on selective deafness of the European Court of Justice
The case note analyses the judgment of the European Court of Justice “A-brauerei”, concerning the application of State aid control to fiscal measures. The contribution focuses on the analytical method deployed by the Court and is intended to highlight the criticalities of the current interpretation of ‘selectivity’. The latter is a fundamental element of the notion of State aid, at the core of...
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El Derecho de defensa y el intercambio de información tributaria en el Derecho de la UE
La consideración de que la Unión Europea es una unión de Derecho y la entrada en vigor de la Carta de los Derechos Fundamentales de la UE supone que la jurisprudencia del TJUE en la que se afirma que las normas que rigen el intercambio de información tributaria no otorgan ningún derecho a las personas afectadas por dicho intercambio no conlleve la indefensión de dichas personas cuando se aplica...
- The European Court of Justice and corporation tax: the Luxembourg Breviar
- Overview: Reshaping the Dutch Corporate Income Tax System
- Tax on companies and European fiscal integration: The Portuguese corporation tax
- Belgian Corporate Tax Reforms 2018-19
- The influence of EU law and OECD initiatives on corporate tax design in Italy
- Sentenza 'A-brauerei' C-374/17 o sulla sordità selettiva della Corte di Giustizia
- Greek Corporate Tax and European Tax Integration
- VAT forum: il problema della doppia imposizione (incontro a Bologna del 29.01.2019)
- The Right of Defence and the exchange of tax information ruled by EU law
- Freedom of movement of businesses: the outcome of exit taxes
- Declaración de Granada
- Freedom of Establishment and Location of the Company: Notes to the Brazilian Law
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The role of tax competition in internal territorial tax regimes: Federal States and the European Union
This paper carries out a reflection, from a comparative perspective, on tax competition within the federal states, especially in the countries of America and Europe. For this, the authors explain the different aspects of the problem: fiscal competition; the decentralization and federalism and its fiscal effect; the fiscal federalism; and the tax competition in federal states. The authors seek to...
- The relationship between Double Tax Conventions, European Tax Law and domestic legal order: the case of Spain
- Álvaro Rodríguez Bereijo - La Constitución fiscal de España - Centro de Estudios políticos y constitucionales Madrid, 2015, 359 pages
- A new aspect of the competences of the CJEU in the field of direct taxation: case Austria v. Germany of 12 September2017 (C-648/15)
- Considerations on the judgement of the BVerfG on the conclusion of CETA
- Tratamiento tributario de las formas de internacionalizaciòn de las empresas: una visiòn desde Costa Rica, un ordenamiento en transiciòn
- The Messi case: the criminal risks of tax advisors
- Derecho tributario internacional actual una visión desde Colombia
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Judgment of the Court of Justice of the European Union on July 25, 2018. Back on the naval tax lease regime
The judgment of the Grand Chamber of the European Union Court of Justice of July 25, 2016 on the tax lease nullifies the judgment of the General Court of 2015. The Grand Chamber argues that there is a lack of motivation. In addition, the Court questions that investors are the unique possible State aids beneficiaries and not the Economic Interest Groups or the shipping companies. KEY WORDS: tax...