Highlights & Insights on European Taxation
Please find below a selection of articles published in October 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tarcísio Diniz Magalhães & Francesco De Lillo, The Return of Windfall…
“[A]ny State claiming a pioneer role in the development of new technologies bears
special responsibility for striking the right balance in this regard”
– The European Court of Human Rights in the S…
It has been 60 years since publication of the OECD 1963 Draft Double Taxation Convention on Income and Capital. That model has provided the core and structure of all subsequent model double tax…
DAC7
The Seventh EU Directive on Administrative Cooperation in the field of taxation (“DAC7”)[1] introduced new reporting obligations for Platform Operators. Although these reporting obligations…
The eternal return is an ancient philosophical concept acquiring beautiful poetic nuances in the work of Friedrich Nietzsche. Unfortunately, this fascinating circular conception of life's events…
Introduction
The growing uncertainties about Pillar One’s success, coupled with the recent EU Council’s mandate to the Commission to submit an EU legislative proposal in case Pillar One fails, have…
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…
Customer’s status and capacity under EU VAT place of supply rules
Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for…
