No. 1/2023, January 2023
Índice
- Ruling from the BVerfG january 27th 2023 2 BvR 1122/22
- Resale right of authors of graphic or plastic works of art
- The binding of member states to the European Charter of Fundamental Rights in the context of the transposition of directives
- Homage to Manuel Pires (in Memoriam)
- Family business: tax effects on corporate transactions in Portugal
- The family enterprise: civil law and tax law issues
- The importance of Dutch family businesses and the tax facilities for transfers under inheritance law or gifts
- Taxation of the family business in Spain: a note
- State aid and exceptions to the regime of the outermost regions in the European Union
- Nullity of the legal transaction and right to VAT deduction
- Joint inspections in the European Union and the protection of the rights of taxpayers: special reference to good administration
- On Constitutive Requirements of VAT Taxable Transaction and Perfection of Related Legislation in China
- Imbalance between the constitutional principles of taxes and public expenditure
- Freedom of establishment as a limit to the control of compliance with tax collaboration obligations of digital platforms
- Back to the amortization of financial goodwill and its adaptation to European Union Law