2011-2012: European Tax Law and its Administrative Practice

Published: 2012-01-01

Comparative studies

La prassi amministrativa negli Stati membri: il suo ruolo e i suoi rapporti con il diritto comunitario

Philippe Marchessou
La prassi amministrativa tributaria

Mario Bertolissi
The Role and Effects of National Administrative Practice in Romania and its Impact on the Application of EU Law

Cosmin Flavius Costaş
Prassi amministrativa: giurisprudenza comunitaria e spagnola

Björn Westberg
The Role and Effects of National Administrative Practice within Sweden and its impact on the application of EU law

Björn Westberg
L'amministrazione fiscale ed i principi della buona amministrazione nel diritto belga

Jacques Malherbe
Tax Administration Practice and Legal protection

Richard Happé
Tax Administration Practice and European Union Law

Clotilde Celorico Palma
The notion of "Administrative Practice" in U.S. Federal Tax Law

Jacopo Crivellaro

News and commentary

New Swedish Emigration Taxes on Business Income

Katia Cejie
The National Grid Indus Case: A Pyrrhic Victory?

Daniël Smit
Il regime fiscale greco del trasferimento di residenza all'estero

Vera Georgaki
Exit taxation of companies in Portugal

João Félix Pinto Nogueira
European Commission challenges Danish, Dutch and Spanish business exit taxes before the European Court

Daniël Smit
Exit Taxation of Cross-Border Mergers after National Grid Indus

Harm van den Broek

Documents and researches

La fraude fiscale et sa sanction en Belgique - Etat des lieux et propositions de réforme

Jacques Malherbe
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