Results 251 to 260 of about 310,572 (293)
Some of the next articles are maybe not open access.
National Tax Law Presumptions and EU Law
EC Tax Review, 2014Legal presumptions serve essential and legitimate needs in national legal orders, where they are introduced for the purpose of simplifying the assessment and the recovery of tax or for tackling tax avoidance or evasion. Nowadays, however, the national choices concerning the use of tax law presumptions must be tested against European Union (EU) law ...
openaire +1 more source
Sin Taxes and the New Tobacco Products: EU Tax Law and Morality?
EC Tax Review, 2019The launching of the new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under the revision by EU Commission. This contribution grasps the tobacco example to question the EU legitimacy to harmonize within Article 113 Treaty
openaire +2 more sources