European Tax Studies

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Latest documents

• 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
• Greek Corporate Tax and European Tax Integration
• The Right of Defence and the exchange of tax information ruled by EU law
• Les sanctions administratives et les sanctions pénales en Droit fiscal français
• The Mining Tax Law in a Comparative Perspective
• VAT and cross-border e-commerce: regulatory amendments resulting from the 2016 Commission Action Plan

Featured documents

• International tax law today: a view from Colombia
• Juridical double taxation as a barrier to the internationalization of companies: the role of international conventions and national tax measures
• 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...

• The relationship between international tax law and the domestic legal order: the case of Kazakhstan
• The integration of European and South American markets tested by tax competition
• 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...

• The Messi case: the criminal risks of tax advisors
• The European Court of Justice and corporation tax: the Luxembourg Breviar
• European Tax Law and International Tax Law
• The juridical integration of national, international and European tax law