Maarten de Wilde[1] and Ciska Wisman[2]SummaryIn this contribution, the authors operationalize a concrete numerical example to explain why all top-up tax variants under the EU Pillar Two Directive…
The Novo Nordisk AS ruling (C-248/23), issued by the CJEU on September 12, 2024, is the latest in a string of decisions on the VAT regime of rebate schemes in the pharmaceutical sector. In this…
The author would like to give thanks to Professor Daniel Gutmann, Professor Georg Kofler, and Simon Whitehead for an engaging and intellectually stimulating exchange of views on the CJEU's judgment…
Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam / Senior Manager Tax at PwC Netherlands Tax Knowledge Centre)
Francesco Semonella (Associate at Maisto e Associati, Italy)[1]
A…
Introduction
Two and a half years ago, the Kluwer International Tax Blog published a great contribution from Pawel Mikula titled “Are the Court of Justice of the European Union (CJEU)’s judgments on…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Georg Kofler, Curia Locuta, Causa Finita: Some Further Conclusions from W AG…
Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT. Some time ago, we would have been pretty confident to regard…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Reuven Avi-Yonah, Do Intangibles Fit BEFIT?
This article argues that the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Jeroen Lammers & Błażej Kuźniacki, The EU Solidarity Contribution and a More…
