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- Intertax 3
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- "Behind the one-way mirror 1
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- "Tax Haven" conditions included in COVID-19 state aid schemes 1
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- 2019 1
- A Zebra or a Donkey? 1
- A governance analysis of BEFIT 1
- A new (circular) economy 1
- A new scope for the 'debt collection' carveout as a post-Brexit VAT quick fix? 1
- Abuse of law by a Member State when designing a tax measure 1
- Adoption of the e-commerce VAT package 1
- Aggressive tax planning 1
- Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ sase law 1
- Analysis of the (in)compatibility of digital services taxes with state aid rules 1
- Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms? 1
- Article 116 TFEU 1
- Article 6 ATAD and "non-genuineness" of arrangements 1
- BEFIT and formulary apportionment 1
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- Between apples and oranges 1
- Blocking the gap 1
- Brexit 1
- Brexit and corporate taxation 1
- CC(C)TB and international taxation 1
- CJEU case law on exercising rights under EU VAT 1
- Can tax treaties confer state aid? 1
- Case C-28/17 NN A/S v. Skatteministeriet 1
- Case C-368/21 1
- Central register as a model instrument to unveil beneficial owners for tax purposes 1
- Cloaking Member State objectives through legislative instruments 1
- Company in organization under EU Parent-Subsidiary and Merger Directives 1
- Conference report 1
- Critical analysis of the General Court's 'EU arm's length tool' 1
- Cross border qualification problems between social security and supplementary pension 1
- Cross-border loss compensation and EU fundamental freedoms 1
- Customs valuation under the UCC 1
- DAC6 and the challenges arising from Its disclosure obligation 1
- Definitive VAT regime 1
- Disproportionate taxation and the right to property 1
- Does the European Union primary law require member states to make corresponding adjustments? 1
- E-commerce, VAT and customs 1
- EC 1
- ECJ judgment in Hamamatsu case 1
- EU budgetary reform and tax harmonization 1
- EU fiscal state aid rules and COVID-19 1
- Economic reality in EU VAT 1
- Energy taxes and emissions trading on the bumpy road to a climate neutral EU 1
- Environmental tax harmonization and competition-centred legal practice of EUCJ 1
- Evaluation of the earnings stripping rules 1
- Excise Duty Directive 2020/262 1
- Fictitious interest and dividends under tax treaties and the EU Directives 1
- Financial transaction tax in Europe 1
- Fiscal State aid to promote clean transport 1
- Fiscal federalism in the EU 1
- Forum contribution 1
- Free movement of persons between the EU and Switzerland 1
- Germany 1
- Good intentions and a call for higher speed on the bumpy road to carbon neutrality 1
- Is an instruction to make a payment an exempt supply for VAT purposes? 1
- Is the symmetrical classification method EU proof? 1
- Is there a special enforced tax collection regime under the ECtHR case law ? 1
- May a country tax a subsequent restructuring under the Merger Directive? 1
- Morgan Stanley judgment 1
- New VAT rules for E-Commerce 1
- New perspectives on fiscal State aid 1
- New tendencies regarding the relevance of formal requirements in VAT law 1
- Non-(fully) harmonized excise taxes and irrebuttable presumptions 1
- Non-harmonized implementation of a GloBE Minimum Tax 1
- On prohibition of abuse of law as a general principle of EU Law 1
- On the evolving VAT concept of fixed establishment 1
- Order in Skelleftea Industrihus AB 1
- Pillar 2, Fiat, and the EU unanimity rule on tax matters 1
- Platforms, a convenient source of information under DAC7 and the VAT Directive 1
- Progressive turnover-based taxes and their legal repercussions under EU law 1
- Reaching cross-border tax certainty with joint audits 1
- Repayment of capital 1
- Shades of transparency 1
- Should we cut "final" losses? 1
- Sin taxes and the new tobacco products 1
- Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse 1
- Split payment mechanism as a VAT collection method 1
- State aid prohibition 1
- Statistical picture of the European Court of Human Rights' tax-related cases containing separate opinions 1
- Tax abuse and legal pluralism 1
- Tax compliance in the era of cryptocurrencies and CBDCs 1
- Tax consolidation regime in European Union 1
- Tax policy convergence and EU fiscal State aid control 1
- Tax transparency for intermediaries 1
- Tax treatment of the PEPP 1
- Taxing interest in the Debtor State as an Alternative to DEBRA 1
- The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) 1
- The (absence of) Member State autonomy in the interpretation of DAC6 1
- The ATAD GAAR 1
- The COVID-19 crisis 1
- The Court of Justice EU pulls down Dutch interest limitation rule 1
- The DAC7 proposal and reporting obligation for online platforms 1
- The EC tax journal 1
- The ECtHR's recent tax judgments on the Non Bis in Idem rule 1
- Unión Europea 124
- Impuesto sobre el valor añadido 37
- Impuestos 33
- Jurisprudencia 31
- TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS 26
- ARMONIZACION FISCAL 19
- DERECHO COMUNITARIO EUROPEO 17
- AYUDA ESTATAL 15
- IMPUESTO DE SOCIEDADES 15
- Evasión fiscal 11
- Derecho fiscal 10
- Sociedades 9
- Comercio electrónico 7
- OPERACIONES TRANSFRONTERIZAS 7
- Política fiscal 7
- ALEMANIA 6
- Abuso del Derecho 6
- DAC 6 6
- LEGISLACION COMUNITARIA 6
- Reforma 6
- APLICACION 5
- Coronavirus 5
- DEDUCCIONES 5
- Empresas 5
- Medio ambiente 5
- PREVENCIÓN 5
- Reino Unido 5
- SEGUNDO PILAR (OCDE) 5
- Sucursales 5
- TIPO MÍNIMO GLOBAL 5
- TRIBUNAL EUROPEO DE DERECHOS HUMANOS 5
- Transparencia fiscal 5
- ADMINISTRACION TRIBUTARIA 4
- ATAD 4
- Contribuyentes 4
- Criptomoneda 4
- Cumplimiento fiscal 4
- DERECHOS 4
- IMPUESTOS 4
- INTERCAMBIO DE INFORMACION TRIBUTARIA 4
- INTERMEDIARIOS FISCALES 4
- INTERPRETACION 4
- OPERACIONES INTRACOMUNITARIAS 4
- ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO 4
- POLONIA 4
- Tratados internacionales 4
- ARMONIZACION 3
- BASE IMPONIBLE COMÚN CONSOLIDADA 3
- DERECHO PROCESAL TRIBUTARIO 3
- DINAMARCA 3
- Deuda tributaria 3
- Economía colaborativa 3
- Epidemias 3
- Establecimiento permanente 3
- FISCALIDAD INTERNACIONAL 3
- Fraude fiscal 3
- Grupos de empresas 3
- Incumplimiento (Derecho comunitario) 3
- Interés 3
- PLANIFICACION FISCAL INTERNACIONAL 3
- PRINCIPIO DE PROPORCIONALIDAD 3
- Paraísos fiscales 3
- Precios de transferencia 3
- RECAUDACION 3
- SALIDA DE LA UNIÓN EUROPEA 3
- SERVICIOS DIGITALES 3
- TRANSFERENCIAS 3
- ACTIVIDADES ECONOMICAS 2
- AUTONOMIA TRIBUTARIA 2
- Administración digital 2
- Aduanas 2
- Atención 2
- Atmósfera- Contaminación 2
- BLOCKCHAIN 2
- CIRCULACION DE PERSONAS 2
- COLABORACION TRIBUTARIA 2
- COMPETENCIA FISCAL NOCIVA 2
- CONTROL 2
- CONVENIOS 2
- Cambios climáticos 2
- Capital 2
- Carbón 2
- DAC 7 2
- DECLARACIONES TRIBUTARIAS 2
- DERECHOS DE LOS CIUDADANOS 2
- Derecho comparado 2
- Derechos humanos 2
- Dividendos 2
- ECONOMÍA DIGITAL 2
- EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS 2
- EXENCIONES TRIBUTARIAS 2
- FINANCIACION 2
- IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES 2
- IMPUESTO SOBRE EL VALOR AÑADIDO 2
- INFORMACION TRIBUTARIA 2
- Impuestos directos 2
- Impuestos- Países de la Unión Europea- Publicaciones periódicas 2
- Incentivos fiscales 2
- JURISPRUDENCIA 2
- LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS 2
- Revistes electròniques 1