Vol. 15 (2025)

Published: 2026-07-15

Comparative studies

The transposition of Directive (EU) 2022/2523 into the Portuguese legal order

Iva Guterres, Andreia Barbosa

I.1 - I.33
La implementación en España del Impuesto complementario GloBE

Alejandro Zubimendi Cavia

I.35 - I.68
The Adaptation of Directive 2022/2523 to the Italian Legal Order A Critical Analysis of the Transposition of the Global Minimum Tax

Gianluigi Bizioli, Federico Bertocchi

I.69 - I.91
Implementation of the Global Minimum Tax in Belgium and Luxembourg

Fabrizio Pascucci, Vicky Sheikh

I.93 - I.103
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La directive (“écran”) 2022/2533 relative à l’application du Pilier Deux dans l’UE Défis et perspectives de sa transposition et mise en œuvre en France

Antoine Robin

I.105 - I.127

News and commentary

The right to deduct VAT in cases of fraudulent behaviour: some considerations on a recent CJEU ruling Court of Justice of the European Union, Sec. V, 24 November 2022, Case C-596/21

Marco Allena

II.1 - II.31
Analysis of the New China-Italy Tax Treaty

Wu yao Weng, Shuang Lin

II.33 - II.52
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Segunda oportunidad y deudas tributarias

Javier Lasarte Álvarez

II.53 - II.114
La tasa de basura: entre imperativos comunitarios y la justicia tributaria

José María Lago Montero

II.115 - II.150
AI for tax purposes (Trying to find a beam)

Vasco Branco Guimaraes

II.151 - II.162
- HTML
- PDF
Structuring of the cassation field for European preliminary rulings

Enrique De Miguel Canuto

II.163 - II.177
- HTML (Español (España))
- PDF (Español (España))
Il principio di proporzionalità nel diritto tributario europeo

Giuseppe Mercuri

II.179 - II.205

Documents and researches

Acto academico Universidad de Bolonia y Real Colegio de España Real Colegio de España, 5 de Junio de 2025

Álvaro Rodríguez Bereijo

III.1 - III.3
- HTML (Español (España))
- PDF (Español (España))
GTP4 Chat e la sua applicazione nel sistema tributario nazionale

Adriano Di Pietro

III.5 - III.32
Presentación en el Real Colegio de España en Bolonia del libro de Adriano Di Pietro Antonio Berliri. Per un Diritto Tributario moderno

Javier Lasarte Álvarez

III.33 - III.35
- HTML (Español (España))
- PDF (Español (España))
The repeated failure of taxes on hydrocarbons as resources of the autonomous communities

Javier Lasarte Álvarez, Jesús Ramos Prieto

III.37 - III.62