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Ben Kiekebeld (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)

The Contents of EC Tax Review, Volume 32, Issue 05, 2023

September 22, 2023

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…

María Delso (Baker McKenzie (Madrid)) , Philippe Gamito (Baker McKenzie (London))

Can Spanish Taxpayers Still Rely on the FCE Bank Principle?

July 26, 2023

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…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 08-09, 2023

July 18, 2023

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…

Ben Kiekebeld (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)

The Contents of EC Tax Review, Volume 32, Issue 04, 2023

July 10, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Axel Cordewener, We Need to Know When Previous Case-Law Has Been ‘Overruled’…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 06-07, 2023

May 31, 2023

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…

Ben Kiekebeld (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)

The Contents of EC Tax Review, Volume 32, Issue 03, 2023

April 26, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More…

Shaomei Chen (PhD Candidate at International Tax Centre Leiden)

What we can expect from the CJEU’s decision in X v Staatssecretaris van Financiën (Case C-283/15) with respect to the Schumacker doctrine

April 10, 2017

General On February 9, 2017, the Court of Justice of the European Union (‘CJEU’) rendered its decision in the X v Staatssecretaris van Financiën (‘X’). The case concerned the possibility of…

Paolo Arginelli (Catholic University in Italy; Maisto & Associati)

The Court of Justice of the European Union interprets the “subject to tax” requirement provided for in the Parent-Subsidiary Directive

March 20, 2017

Introduction and EU law applicable On 8 March 2017 the Court of Justice of the European Union (hereafter “CJ”) delivered its decision in the Case C-448/15, Wereldhave, dealing with the interpretation…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Brexit: A Tax Journey Without Maps

June 30, 2016

When UK voters went to the polls on 23 June 2016 and voted by a slim majority to leave the European Union, few of them had in mind the impact on taxation. Future generations are unlikely to view it…