2011-2012: European Tax Law and its Administrative Practice

Table of Contents

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