We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Joachim Englisch, GloBE Rules and Tax Competition
This article studies…
State aid law is closely linked to the Treaty on the Functioning of the European Union (TFEU) commitment to creating, maintaining, and strengthening a common market in which competition is not…
In his conclusions in Case C-571/21 on 13 October 2022 [1], AG Rantos addressed the exemption from excise duties for electricity intended to produce more electricity.
The case concerns the refusal by…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (November 2022) in Highlights & Insights on European Taxation, plus one freely…
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…
Value-Added Tax (VAT) is considered an efficient and neutral form of taxation. Yet, although its invoice-credit method and the system of fractioned payments make it a self-policing tax, the VAT can…
“Oh, I was so happy when I was told you were in the panel!” It is always nice that someone is pleased with your presence, but this surprised me a bit. The OECD employee who made this confession had…
"It follows that only the national law applicable in the Member State concerned must be taken into account in order to identify the reference system for direct taxation, that identification being…
A Critical Analysis under European, French and Belgian Law[1]
Part II : The legal professional privilege in the common constitutional tradition and the requirements under Article 52 of the Charter…
A Critical Analysis under European, French and Belgian Law[1].
Part I : The incompatibility with European, French and Belgian Law of precluding the protection under Article 47 of the Charter for…
