EC tax review

• 

  Año 2019, Vol. 28, Número 1

  • Articles

    • Tax Policy Convergence and EU Fiscal State Aid Control: In Search of Rationality

      Cees Peters

      • Resumen

      págs. 6-17

      

    • The Tax Debtor’s Right of Defence in Case of Cross-Border Collection of Taxes

      Ilse de Troyer

      • Resumen

      págs. 18-31

      

    • ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?

      Michiel Friedhoff, Martijn Schippers

      • Resumen

      págs. 32-42

      

    • The Polish Clearing House System: A ‘Stir’ring Example of the Use of New Technologies in Ensuring VAT Compliance in Poland and Selected Legal Challenges

      Marta Papis Almansa

      • Resumen

      págs. 43-56

      

  • Forum

    • Towards (More) Equal Taxation of Belgian and Foreign Immovable Property (European Commission v. Kingdom of Belgium (C-110/17))

      Hannelore Niesten

      págs. 57-59

      

    • France and Germany Publish Common Position Paper on Common Corporate Tax Base

      Klaus von Brocke

      págs. 60-62