Vol. 8 (2018)

Published: 2019-11-08

Comparative studies

The European Court of Justice and corporation tax: the Luxembourg Breviar

Jacques Malherbe

I – 1-13
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Overview: Reshaping the Dutch Corporate Income Tax System

Mark Beerens, Jelle Kanters

I – 15-22
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Tax on companies and European fiscal integration: The Portuguese corporation tax

Vasco Branco Guimarães

I – 23-27
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Belgian Corporate Tax Reforms 2018-19

Philippe Malherbe

I – 29-42
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The influence of EU law and OECD initiatives on corporate tax design in Italy

Andrea Manzitti

I – 43-57
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El Impuesto sobre Sociedades españoles en el contexto del la política fiscal europea

Gemma Paton Garcia

I – 59-92
- HTML (Español (España))
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Greek Corporate Tax and European Tax Integration

Katerina Savvaidou, Vasiliki Athanasaki

I – 93-105
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News and commentary

Case “A-Brauerei” C-374/17 or on selective deafness of the European Court of Justice

Rosario Federico

II – 1-24
The Right of Defence and the exchange of tax information ruled by EU law

Fernando Fernández Marín

II – 25-95
Les sanctions administratives et les sanctions pénales en Droit fiscal français

Philippe Marchessou, Bruno Trescher

II – 97-107
- HTML (Français (France))
- PDF (Français (France))
The Mining Tax Law in a Comparative Perspective

Patricio Masbernat

II – 109-136
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El iva y el comercio electrónico transfronterizo: modificaciones normativas resultantes del plan de acción de la Comisión de 2016

Jesús Ramos Prieto

II – 137-177
Improved legal control over Chinese tax incentives: anything to learn from EU State aid?

Diheng Xu

II – 179-197
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Documents and researches

VAT forum: il problema della doppia imposizione (incontro a Bologna del 29.01.2019)

Adriano Di Pietro

III – 1-8
- HTML (Italiano)
- PDF (Italiano)
La lenta aproximación al derecho fiscal comunitario. Una experiencia personal

Javier Lasarte Alvarez

III – 9-26
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