The Code of Good Administrative Behaviour has passed fairly unnoticed in academic research on the principle of good administration. However, it is an important source to understand the meaning of this principle and concept in European administrative law, since it encompasses some of its...

The so-called indirect tax harmonization process, undertaken by the European Court of Justice, and partly fueled by the European Commission, is giving place to a radical transformation of non-resident taxation. The traditional principle derived from international taxation, namely, that residents...