Results 11 to 20 of about 9,824 (308)

The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy? [PDF]

European Papers
(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
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Tax in the Metaverse: EU Perspective

Financial Law Review, 2023
The metaverse's rising prominence spans diverse sectors, presenting new economic opportunities. However, it also challenges tax policies and enforcement. This article examines the metaverse's taxation
Tereza Čejková
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EU Proposal on Digital Service Tax in View of EU State Aid Law

, 2022
This contribution deals with the European Commission’s proposal on the taxation of digital services. The main aim of the contribution is to confirm or disprove the hypothesis that the Digital Service Tax constructed in line with the proposition of the ...
Mateusz Kaźmierczak
core   +1 more source

Regulating Tax Competition in the Internal Market: Is the European Commission Finally Changing Course?

European Papers, 2019
(Series Information) European Papers - A Journal on Law and Integration, 2019 4(1), 225-250 | Article | (Table of Contents) I. Introduction. - II. Tax competition and the EU internal market: from beneficial to ever more dangerous. - II.1.
Pieter Van Cleynenbreugel
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Tax offenses in legislation Federal Republic of Germany [PDF]

Strani pravni život, 2020
Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses.
Kostić Jelena Ž., Pavlović Zoran S.
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European Union, cross-border business activities and treaties on avoiding double taxation [PDF]

Megatrend Revija, 2018
The development of the European Community and the founding of the European Union (EU) led to the new legal order in Europe. Supremacy of the EU law, Community loyalty, fundamental freedom and the principle of non-discrimination caused specific treatment ...
Stojanović Snežana R.
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Tax and legal aspects of Societas Cooperativa Europaea

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007
The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in ...
Danuše Nerudová
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Exchange and provision of information in the field of tax administration and prevention of tax evasion

Institutiones Administrationis, 2023
The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
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Hierarchical connection in the system of sources of EU tax law

Науковий вісник Ужгородського національного університету. Серія Право
The article examines the hierarchical structure of the EU legal sources system and the interconnections between them, with a particular focus on tax law.
I. I. Babin, L. I. Vdovichena
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Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

Review of European and Comparative Law, 2022
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
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