EC Tax Review

Kluwer Law International

ABDC B

Recent paperssorted by most recent

Paper	Year	Citations
Tax and Social Security Contributions: The Cross-Border Impact of Telework Christian Schwartz	2026	0 citations
Tax Sovereignty and European Fundamental Norms: A Constitutional Embedding of a Troubled Field of Integration Sam van der Vlugt	2026	0 citations
Impact of Multilateralism and Changing Geopolitical Relations Han Kogels	2026	0 citations
Choosing the Right Tool: DST or VAT for Data-for-Access Transactions? Emilia Teresa Sroka	2026	0 citations
A Comparative Analysis of VAT and Customs Law vis-à-vis Competition Law - Conflicting Interests of Authorities in Platform Policy? Pim Jansen & Madeleine Merkx	2026	0 citations
Who Qualifies as a ‘Court or Tribunal’? Access to the Preliminary Reference Procedure and the Principle of Judicial Independence Erik Ros	2026	0 citations
VAT Regime of Transfer Pricing Adjustments F. Bianco & Stefania Lotito Fedele	2026	0 citations
Editorial: From ‘Flatulence Taxes’ to ‘Condom Taxes’: Excises as the New Frontier for EU Tax Law Rita de la Feria	2026	0 citations
Forum contributions: Case C-232/24 Kosmiro: The Court of Justice Excludes the ‘Financing’ Component in Its VAT Assessment of Factoring Transactions Marie Lamensch	2026	0 citations
EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses Madeleine Merkx & John Gruson	2025	4 citations
DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024 Jacques Malherbe	2025	1 citations
Editorial: AI-Based Profiling by Tax Authorities: Exploring GDPR Constraints and Explainability Bruno Peeters Bruno Peeters	2025	1 citations
Forum contribution: Facilitation Service and Deemed Supply at the Same Time? Ultra Vires Fabian Barth	2025	1 citations
EU Excess Profits Tax Ultra Vires?: On the Limits of Article 122 TFEU in EU Tax Policy Joachim Englisch	2025	0 citations
Forum Contributions: Taxpayers’ Right to Defence in the European Union: An Utopia for Taxpayers? Mirugia Richardson	2025	0 citations
Forum Contribution Directors: To Be or not to Be Independent? That Is the Question. A Critical Analysis of CJEU TP (C-288/22) Carlos Bertão da Silva	2025	0 citations
Forum: The Interplay Between Transfer Pricing and Value Added Tax: Recent Case Law Gorka Echevarria	2025	0 citations
The Entitlement of a Third-country Company to Obtain WHT Refunds on Intragroup Dividends Based on the Free Movement of Capital: The Pending ECJ Case C-533/25, F Corporation and Its Implications Thomas Kollruss	2025	0 citations
Forum Contribution: From Discriminatory Fiscal Treatment to Reverse Discrimination? Portuguese Taxation of Second-Hand Vehicles under Article 110 TFEU Pedro Petiz Viana	2025	0 citations
Conference Report: EFS Congress, Do Pillars I and II Have a Future? Willem Boei & Louisa Voogt	2025	0 citations

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