International tax law is facing a fundamental overhaul. Following an increasing unease among citizens and governments with respect to the way in which multinational companies are taxed on their income, the OECD started its well-known project on 'Base Erosion and Profit Shifting' and 'Aggressive...

This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of...

In the national and supranational legal area, the need to address the ne bis in idem principle is justified by the growing interest aroused by the most recent pronouncements of the European Courts. The principle prohibits anyone who has already been acquitted or convicted in a previous trial...

To ensure the neutrality of EU VAT, a supplier can (in principle) under Article 90 of the VAT Directive, reduce the taxable amount if – among other situations – the customer fails to pay for the supply (non-payment or 'bad debt'). Article 185 addresses the other side of the transaction and...

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...

In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law

Place of taxation rules are the seminal cross-jurisdictional provisions of any consumption tax regime. They determine where among competing jurisdictions a particular service is taxed. They are not important for transactions that are restricted to a single jurisdiction and to businesses or...

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the COVID-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years...