The jurisprudence on the free movement of goods provides a fascinating field where tensions between Member States and the European Union can be monitored as regards their respective competence and the use they make of them. In a first period, the Court of justice adopted a resolute approach...

This paper builds on an analysis of VAT jurisdiction rules in Sydney Law School Research Paper No. 09/44, to consider intentional and unintentional double non-taxation issues in the context of VAT. Since a VAT is an indirect consumption tax, imposed on suppliers but intended to burden the...

This paper focuses on the principles underlying the jurisdiction to impose value-added-type consumption taxes (VATs). It analyses existing VAT models to identify the concept of consumption on which they are based and to determine whether there is a common language in which questions of...

Through a full analysis of the jurisprudence of the European Court of Human Rights, this article proposes that state action or inaction which results in individuals being exposed to destitution, degrading living conditions or similar manifestations of extreme poverty should, in certain specific...

This article questions the nature and character of the amendments the Lisbon Treaty makes to the EU's legislative procedures. Do these changes make for real legislature? If we want to know that, the first question to be addressed is: what actually make for a real legislature? What are the...

The worldwide rise of the Value-Added Tax (VAT) over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However efforts to introduce VAT-style taxes have frequently been...

States across Asia have long engaged in international investment treaty making, and to a lesser extent in investor-state dispute settlement (ISDS) proceedings. Engagement has intensified partly as bilateral investment treaties (BITs) proliferated especially from the 1990s, but also Asian states...