In the context of current pandemic crisis due, social distancing and quarantine measures were imposed by states due to the high risk of infection by going out of the house for buying the goods and services that are required. Naturally, there has been an increase in online acquisitions, use of...

The journalistic scandal that reached the headlines with the iconoclastic expression “LuxLeaks” has raised an EU wide debate about national tax administrations' advance ruling practices and it calls for a need to establish the acceptable boundaries between fair and harmful tax competition in...

This study addresses the implications of several scenarios of the UK withdrawing from the EU in relation to the EU Customs Union, the Internal Market law for Goods and Services, and on Consumer Protection law, identifying the main cross-cutting challenges that have to be addressed irrespective...

Originally called the European Economic Community, the European Union has evolved over the past fifty decades, with the adoption of the Charter of Fundamental Rights of the European Union in 2000, to become more than a purely economic construction. Combining economic and non-economic...

This book is a comparative study of the rules of the European Union (EU) and the World Trade Organization (WTO) on the free movement of goods. The book is well structured. Chapter 1 serves as the introduction to the subject and explains the main concepts used throughout the book. Chapter 2,...

Both individual freedoms and the freedom of trade are regularly set aside in pursuit of regulatory objectives. These include environmental protection, public health, national security, consumer protection etc. The room for manoeuvre for States to set such restrictions on activities and (use of)...

The Keck and Mithouard case law of the CJEU constituted an important milestone in the effort to develop workable principles for the interpretation of Article 34 TFEU in a way that would not jeopardize the ability of Member States to regulate their economy and pursue other public policy...

This article aims at identifying the most relevant shortcomings of any initiative of fighting against abuse of the right of establishment on the basis of a priori set substance indicators. It does so by reference to the Unshell Directive proposal against the broader background of the need to...

This article discusses the case law of the European Court of Justice concerning the compatibility with EU law of territorial tax incentives adopted by Member States from a legal institutional and policy perspective. The author in particular focuses on the potential justifications under EU...

This article is the second in a series of seminal articles in which the author examines some of the key debates concerning the direct tax jurisprudence of the Court of Justice of the European Union (ECJ). The author effectively argues that the direct tax jurisprudence of the ECJ is extremely...