Within the framework of the European Treaties, the borderline between the freedom of establishment and the free movement of capital has emerged as a major bone of contention. As capital movements are protected under Art.63 par.1 TFEU also with regard to transactions vis-à-vis third countries,...

In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the Replacement of Business Tax with VAT reform in...