Zobrazeno 1 - 10
of 68
pro vyhledávání: '"EU tax law"'
Autor:
Simeana Beshi, Driola Susuri
Publikováno v:
Lex Portus, Vol 9, Iss 4, Pp 28-39 (2023)
This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices. This study aims to
Externí odkaz:
https://doaj.org/article/001bb819cd564318b236fe96a2b90700
Autor:
Kyriazis, Dimitrios, author
Publikováno v:
Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.
Externí odkaz:
https://doi.org/10.1093/oso/9780198878292.003.0002
Autor:
Dulevski, Stoycho
Publikováno v:
Годишник на УНСС / Yearbook of UNWE. 2(2):47-60
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1101897
Publikováno v:
Правоприменение, Vol 5, Iss 3, Pp 178-194 (2021)
The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of t
Externí odkaz:
https://doaj.org/article/5080d0c75bc642c189ee1fe51cfd86bd
Autor:
Csuruly, Csongor
Publikováno v:
Cluj Tax Forum / Cluj Tax Forum Journal. IV(2):89-107
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=993224
Autor:
Mihaylova-Goleminova, Savina
Publikováno v:
Зборник радова Правног факултета у Нишу / Collection of Papers, Faculty of Law, Niš. LVII(79):115-139
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=734814
Publikováno v:
Intertax. 51(6-7):472-486
The authors explore the highly debated 15% minimum corporate tax rate better known as Pillar Two. More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___00958::467bc7b1b618c9c53409b8263dfb88e4
https://research.cbs.dk/en/publications/9c9083a3-6b51-416b-b598-745e761ddd80
https://research.cbs.dk/en/publications/9c9083a3-6b51-416b-b598-745e761ddd80
Autor:
Costaş, Cosmin Flavius
Publikováno v:
Cluj Tax Forum / Cluj Tax Forum Journal. III(3):70-71
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=929089
Autor:
Kozień, Adam, Kozłowska, Natalia
Publikováno v:
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS. 19:815-824
In order to ensure the effective functioning of the EU internal market, in particular the exercise of its freedoms, it is necessary to harmonize indirect taxes at the level of European Union law. This harmonization also covers excise duty. At the sam
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::eebc98b424d8053b76ffa5d469cec3a2
https://doi.org/10.37394/23207.2022.19.71
https://doi.org/10.37394/23207.2022.19.71
Autor:
Löfgren, Alicia
VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretati
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-504736
