Vol. 13 (2023)

Published: 2024-07-31

Comparative studies

Family business: tax effects on corporate transactions in Portugal

M. Matilde Lavouras

I.1 - I.28
The family enterprise: civil law and tax law issues

Maria Cecilia Fregni

I.29 - I.40
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The importance of Dutch family businesses and the tax facilities for transfers under inheritance law or gifts

Mascha Hoogeveen, Arjan Lejour, Mitra Tydeman

I.41 - I.56
- HTML
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Taxation of the family business in Spain: a note

Gracia M. Luchena Mozo

I.57 - I.69
- HTML (Español (España))
- PDF (Español (España))

News and commentary

State aid and exceptions to the regime of the outermost regions in the European Union

Sonia Mauricio Subirana

II.1 - II.14
- HTML (Español (España))
- PDF (Español (España))
Nullity of the legal transaction and right to VAT deduction The Court of Justice clarifies the question

Rossella Miceli, Lorenzo Pennesi

II.15 - II.30
- HTML (Italiano)
- PDF (Italiano)
Joint inspections in the European Union and the protection of the rights of taxpayers: special reference to good administration

José Antonio Cortés Torres, María Amparo Grau Ruiz

II.31 - II.59
- HTML (Español (España))
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On Constitutive Requirements of VAT Taxable Transaction and Perfection of Related Legislation in China

Weng Wuyao

II.61 - II.75
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Imbalance between the constitutional principles of taxes and public expenditure

Javier Lasarte Álvarez

II.77 - II.81
- HTML (Español (España))
- PDF (Español (España))
Freedom of establishment as a limit to the control of compliance with tax collaboration obligations of digital platforms Comment on Ruling of the Court of Justice of the European Union of December 22th 2022

María Jesús García-Torres Fernández

II.83 - II.92
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- PDF (Español (España))
Back to the amortization of financial goodwill and its adaptation to European Union Law

Marta González Aparicio

II.93 - II.107
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Documents and researches

Ruling from the BVerfG january 27th 2023 2 BvR 1122/22

Bundeverfassungshof

III.1 - III.9
- HTML (Italiano)
- PDF (Italiano)
Resale right of authors of graphic or plastic works of art Commentary on Directive 2001/84/EC

Javier Lasarte Álvarez

III.11 - III.25
- HTML (Español (España))
- PDF (Español (España))
The binding of member states to the European Charter of Fundamental Rights in the context of the transposition of directives

Daniel Drescher

III.27 - III.31
- HTML (Italiano)
- PDF (Italiano)
Homage to Manuel Pires (in Memoriam)

Vasco Branco Guimaraes

III.33
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