Vol. 8 (2018)

Publicado: 2019-11-08

Estudios monograficos comparados

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

Jacques Malherbe

I – 1-13
- HTML (English)
- PDF (English)
Overview: Reshaping the Dutch Corporate Income Tax System

Mark Beerens, Jelle Kanters

I – 15-22
- HTML (English)
- PDF (English)
Tax on companies and European fiscal integration: The Portuguese corporation tax

Vasco Branco Guimarães

I – 23-27
- HTML (English)
- PDF (English)
Belgian Corporate Tax Reforms 2018-19

Philippe Malherbe

I – 29-42
- HTML (English)
- PDF (English)
The influence of EU law and OECD initiatives on corporate tax design in Italy

Andrea Manzitti

I – 43-57
- HTML (English)
- PDF (English)
El Impuesto sobre Sociedades españoles en el contexto del la política fiscal europea

Gemma Paton Garcia

I – 59-92
- HTML
- PDF
Greek Corporate Tax and European Tax Integration

Katerina Savvaidou, Vasiliki Athanasaki

I – 93-105
- HTML (English)
- PDF (English)

Noticias y comentarios

Sentenza "A-brauerei" C-374/17 o sulla sordità selettiva della Corte di Giustizia

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
- HTML (English)
- PDF (English)
- HTML
- PDF
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
- HTML (English)
- PDF (English)
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
- HTML (English)
- PDF (English)
- HTML
- PDF
Improved legal control over Chinese tax incentives: anything to learn from EU State aid?

Diheng Xu

II – 179-197
- HTML (English)
- PDF (English)

Estudios y documentos

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
- HTML
- PDF