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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
The Contents of Highlights & Insights on European Taxation, Issue 12, 2024
January 02, 2025

Highlights & Insights on European Taxation Please find below a selection of articles published this month (December 2024) in Highlights & Insights on European Taxation, plus one freely…

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Dhruv Janssen-Sanghavi , Anirudh Srinivasan
Some Reflections on the Swiss Response to the Indian MFN Position in Nestlé
December 30, 2024

Switzerland has suspended the application of the most favoured nation clause contained in the protocol to its 1994 tax treaty with India. This was done in response to the Supreme Court of India’s…

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Sérgio Vasques  (Catholic University, Lisbon) , Conceição Gamito  (VdA, Lisbon)
VAT, Industry Levies and Rebate Schemes
December 23, 2024

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…

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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
The Contents of Highlights & Insights on European Taxation, Issue 11, 2024
December 02, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (November 2024) in Highlights & Insights on European Taxation, plus one freely…

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Umberto Lorenzi  (Associate Chiomenti)
Italian business calls for tax simplification measures
November 29, 2024

On 22 November 2024 more than 300 tax experts gathered in Rome for the first Italian International tax conference organized by Italian Association of Joint Stock Companies (Assonime). Under the…

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Ana Paula Dourado  (General Editor of Intertax)
The Contents of Intertax, Volume 52, Issue 12, 2024
November 14, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Luc De Broe & Dieter Bettens, Earth to OECD: Exercise Restraint in…

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Goran Dominioni  (Assistant Professor, School of Law and Government, Dublin City University) , Collins Odote  (Associate Dean, Faculty of Law, and Research Director Centre for Advanced Studies in Environmental Law and Policy(CASELAP), University of Nairobi)
GHG Pricing for International Shipping: Why It Matters and How Is It Going?
November 12, 2024

Dr. Goran Dominioni[1] and Prof. Collins Odote[2] Over millennia, maritime transport has played a vital role in the flourishing of human civilization, allowing for long-distance commerce and cultural…

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James Anderson , Niels Baeten , Nathaniel Carden , Elizabeth Malik , Giorgio Motta , Vanessa Johnson , Ketevan Zukakishvili  (Skadden)
Your Homework Will Be Graded: The ECJ’s Apple Decision and Its Implications for International Tax
November 07, 2024

This blog post was first published on the Kluwer Competition Law Blog.   On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and…

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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
The Contents of Highlights & Insights on European Taxation, Issue 10, 2024
November 01, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (October 2024) in Highlights & Insights on European Taxation, plus one freely…

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Błażej Kuźniacki  ( PwC Netherlands, Lazarski University and Singapore Management University)
Why must the Dutch Supreme Court resist the temptation of “fraus legis” to follow the CJEU’s interpretative guidance in X BV?
October 18, 2024

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…

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