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Publisher: Kluwer Law International   (Total: 20 journals)   [Sort by number of followers]

Showing 1 - 20 of 20 Journals sorted alphabetically
Air and Space Law     Full-text available via subscription   (Followers: 20)
ASA Bulletin     Full-text available via subscription   (Followers: 4)
Business Law Review     Full-text available via subscription   (Followers: 26)
Common Market Law Review     Full-text available via subscription   (Followers: 139, SJR: 0.956, h-index: 29)
EC Tax Review     Full-text available via subscription   (Followers: 5)
European Business Law Review     Full-text available via subscription   (Followers: 13)
European Company Law     Full-text available via subscription   (Followers: 11)
European Energy and Environmental Law Review     Full-text available via subscription   (Followers: 16, SJR: 0.121, h-index: 10)
European Foreign Affairs Review     Full-text available via subscription   (Followers: 29)
European Public Law     Full-text available via subscription   (Followers: 37)
European Review of Private Law     Full-text available via subscription   (Followers: 32)
Global Trade and Customs J.     Full-text available via subscription   (Followers: 3)
Intertax     Full-text available via subscription   (Followers: 3)
Intl. J. of Comparative Labour Law and Industrial Relations     Full-text available via subscription   (Followers: 21)
J. of European Consumer and Market Law     Hybrid Journal   (Followers: 4)
J. of Intl. Arbitration     Full-text available via subscription   (Followers: 13)
J. of World Trade     Full-text available via subscription   (Followers: 19, SJR: 0.518, h-index: 24)
Legal Issues of Economic Integration     Full-text available via subscription   (Followers: 13, SJR: 0.224, h-index: 3)
World Competition     Full-text available via subscription   (Followers: 11)
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 7)
Journal Cover EC Tax Review
  [5 followers]  Follow
    
   Full-text available via subscription Subscription journal
   ISSN (Print) 0928-2750
   Published by Kluwer Law International Homepage  [20 journals]
  • The Sweet Dream of a Simple VAT Rate Structure
    • Abstract:
      Content Type Journal Article
      Part of Volume 26, Issue 6
      Authors
      Han Kogels, Visiting professor of European tax law at the Erasmus University Rotterdam
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 09 Nov 2017 12:00:00 +000
       
  • Congregación De Escuelas Pías Provincia Betania: Tax Exemption for
           Education Services by Religious Congregation Not Sacrosanct from State Aid
           Perspective
    • Abstract: On 27 June 2017, the Court of Justice handed down a judgment in another fiscal State aid case concerning a tax exemption granted by Spain to a religious congregation performing educational services (Case C-74/16 Congregación de Escuelas Pías Provincia Betania). The Court of Justice’s judgment is interesting – and relevant for future fiscal state aid cases – for a number of reasons, which are discussed in the present article. Firstly, the case adds to the growing body of case law regarding the interpretation of the selectivity requirement in tax matters. Secondly and more importantly, the case provides insight into what constitutes an ‘economic activity’ and an ‘undertaking’ for state aid purposes, and specifically deals with the role played by the receipt of remuneration in this respect. Finally, the case may shed light on an issue of growing importance, i.e. the interaction between an instrument of public international law (a treaty) and various aspects of EU state aid law.
      Content Type Journal Article
      Part of Volume 26, Issue 6
      Authors
      Joris Luts, PhD Candidate, Tax Law Institute, KU Leuven (Belgium)
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 09 Nov 2017 12:00:00 +000
       
  • Environmental Tax Harmonization and Competition-Centred Legal Practice of
           EUCJ
    • Abstract: The subject of the article is, in general, the explanation and justification of environmental taxes that appear in the EU in the light of the current ecological crisis. In particular, the article is going to assess European developments and examine the practice of the EU Court of Justice, pursued in this field. As discussed in the article, environmental tax legislation of the Member States may get stuck due to the EU Court that is committed to the fundamental freedoms. Such a failure may happen because the Member State’s environmental taxes are not targeted enough or they establish the special treatment of a group of taxpayers that cannot be upheld before ECJ in the light of the non-discrimination principle. The article seeks to give an account of the problems as depicted above.
      Content Type Journal Article
      Part of Volume 26, Issue 6
      Authors
      Daniel Deak, Full Professor, Corvinus University of Budapest
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 09 Nov 2017 12:00:00 +000
       
  • Customs Valuation Under the UCC: Further Guidance Needed'
    • Abstract: This article deals with the new rule on customs valuation included in Article 128 of the Union Customs Code Implementing Act which is aimed at abolishing the so-called first sale for export valuation rule. The article discusses how the new requirement, that the sale occurring immediately before the goods were brought into the customs territory of the EU is decisive, will work for determining which transaction must be used to apply the transaction value methodology for customs valuation purposes. In relation to this requirement it also discusses the introduction of the new concept of domestic sale by the European Commission in its Guidance on customs valuation of April 2016 and the many questions this concept raises.
      Content Type Journal Article
      Part of Volume 26, Issue 6
      Authors
      Walter de Wit, Professor International and European Customs Law at the Erasmus University Rotterdam
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 09 Nov 2017 12:00:00 +000
       
  • The EU and ECHR Rights of the Defence Principles in Matters of Taxation,
           Punitive Tax Surcharges and Prosecution of Tax Offences
    • Abstract: Where national tax legislation comes within the scope of EU law, it must be compatible with the principle of the rights of the defence, as developed by the Court of Justice of the European Union in its case law and found in the Charter of Fundamental Rights of the European Union. The rights of the defence proclaimed by the European Convention on Human Rights (ECHR) is also applicable in tax matters when a tax dispute involves a criminal charge. For the European taxpayer it may not be clear if and when the principle of the rights of the defence can be invoked or how the rights of the defence in EU law and the rights of the defence of the ECHR influence domestic tax proceedings. Broadly speaking, customs duties, harmonized indirect taxes and to some extent direct taxes fall under the EU rights of the defence, while the ECHR applies to tax matters in which punitive measures occur or criminal prosecution takes place.
      Content Type Journal Article
      Part of Volume 26, Issue 6
      Authors
      Mirugia Richardson, LLM, she works in the Netherlands as a tax lawyer and consultant for procedural tax law at the Dutch Tax and Customs Administration (Belastingdienst Eindhoven)
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 09 Nov 2017 12:00:00 +000
       
  • The ECtHR’s Recent Tax Judgments on the Non Bis in Idem Rule
    • Abstract:
      Content Type Journal Article
      Part of Volume 26, Issue 6
      Authors
      Robert Attard, Partner Ernst & Young Malta, Tax Policy Leader Central & South East Europe
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 09 Nov 2017 12:00:00 +000
       
 
 
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