The paper explores the criteria used by the ECJ in different cross-border activities and transactions to determine whether two situations are comparable either from the perspective of the destination/host country (inbound comparables) or from the perspective of the origin/home country (outbound...

This covers the major direct tax cases on direct taxation decided by the European Court of Justice (ECJ) in 2005, including Schempp (cross-border alimony payments) and Marks amp; Spencer (cross-border losses)

pt. 1. A review of legislative and case-law developments in the direct taxation area at EU level against the "benchmarks" : which shortcomings? -- pt. 2. Meeting the "benchmarks" : a proposal for a new solution aimed at benefiting both the interest of taxpayers with cross-border economic links...

Albania journey towards EU membership is governed by the Stabilization and Association Agreement (SAA), signed on June 12th, 2006. This article rises above Albania's obligations for the alignment of its tax legislation with EU standards and acquis, clearly defined in Title VI of the SAA. Unlike...