Vol. 14 (2024)

Published: 2025-04-10

Comparative studies

France’s approach to artificial intelligence by the French tax system

Bruno Trescher

I.1 - I.24
The rights and guarantees of taxpayers as a limit on the use of artificial intelligence by tax authorities

Luis Malvárez Pascual

I.25 - I.55
AI e Amministrazione finanziaria in Italia: analisi del rischio fiscale, attuazione del rapporto tributario e profili organizzativi

Stefano Dorigo, Giuseppe Mercuri

I.57 - I.112

News and commentary

Fiscalité de l’entreprise familiale en France

François Hervouët

II.1 - II.19
Business income taxation in Portugal: a brief analysis of the simplified regimes

M. Matilde Lavouras

II.21 - II.40
La TVA à l’ère numérique

Patrice Pillet

II.41 - II.60
European Court of Human Rights imposes limit on average annual per capita income on court fees The difficult subsumption of stamp duty on court documents among the court fees related to remuneration considered by the Court (Note to the European Court of Human Rights: Case of Mandev and Others v. Bulgaria of 21 May 2024)

Filippo Alessandro Cimino

II.61 - II.81
Personal and family tax advantages granted to non-residents: the ECJ takes a step further A comment of CJEU, 10 March 2022, Commission v. Belgium, C-60/21

Abdelmajid Roughou

II.83 - II.100
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Documents and researches

With the abandonment of the European Directive, it will be more difficult to define the future certainty of transfer prices

Adriano Di Pietro

III.1 - III.31
Introductory Notes to the Monographic Study by Luca Costanzo “Interessi finanziari e potestà impositiva nell’Unione europea. Profili ricostruttivi e dinamiche evolutive”

Luca Costanzo

III.33 - III.44