Groundbreaking decision, landmark case, a milestone in EU case law, disappointing surprise: there are different ways to refer to the European Court of Justice (ECJ) judgments issued on February 26,…
I am happy to inform you that the third issue of 2019 is available and includes, among others, the following contributions:
An editorial by Edoardo Traversa, entitled “Ongoing Tax Reforms at the EU…
The text represents the personal views of the author, which do not purport to represent the view of Poland’s Ministry of Finance.
In the judgement in X GmbH (Case C-135/17), on 26 February 2019, the…
The recent (February 2019) OECD document for public consultation introduced two proposals to address the challenges of taxation, the first one is the revised profit allocation and nexus rules in the…
The text represents the personal views of the author, which do not purport to represent the view of Poland’s Ministry of Finance.
In the judgement in X GmbH (Case C-135/17), on 26 February 2019, the…
In a little more than one week we saw a series of judgments and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of…
Jonathan Schwarz has already briefly discussed the CJEU’s judgment in the “Danish Beneficial Ownership Cases” (C-115/16, C-118/16, C-119/16, C-299/16 and C-116/16 and C-117/16), noting that the cases…
Intertax dedicates its second issue of 2019 – another special issue – to taxing the digital economy, with seven articles contributing to the scientific and policy debate at the highest level. They…
Lawyers across Europe holding their breath while awaiting the General Court's ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine's Day, the General Court reminded…
I am happy to inform you that issue the first issue of 2019 is available and includes, among others, the following contributions:
My editorial, which is entitled “In Search of an International Tax…
