for Journals by Title or ISSN
for Articles by Keywords
help

Publisher: Kluwer Law International   (Total: 21 journals)   [Sort by number of followers]

Showing 1 - 21 of 21 Journals sorted alphabetically
Air and Space Law     Full-text available via subscription   (Followers: 20)
ASA Bulletin     Full-text available via subscription   (Followers: 4)
Asian Intl. Arbitration J.     Full-text available via subscription   (Followers: 3)
Business Law Review     Full-text available via subscription   (Followers: 26)
Common Market Law Review     Full-text available via subscription   (Followers: 130, SJR: 0.956, h-index: 29)
EC Tax Review     Full-text available via subscription   (Followers: 6)
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: 13, 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: 36)
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: 4)
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: 17, SJR: 0.518, h-index: 24)
Legal Issues of Economic Integration     Full-text available via subscription   (Followers: 12, 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: 6)
Journal Cover EC Tax Review
  Number of Followers: 6  
    
   Full-text available via subscription Subscription journal
   ISSN (Print) 0928-2750
   Published by Kluwer Law International Homepage  [21 journals]
  • The Definitive VAT System: Breaking with Transition
    • Abstract:
      Content Type Journal Article
      Part of Volume 27, Issue 3
      Authors
      Rita De La Feria, Professor in Tax Law, University of Leeds, UK.
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Sun, 03 Jun 2018 12:00:00 +000
       
  • Sales Promotion Techniques and VAT
    • Abstract: Sales promotion is often a key component within a company’s promotional campaign. Sales promotion consists of the use of a number of sales promotion techniques (SPTs). Although the use of SPTs is common practice, the VAT treatment and consequences of the use of SPTs are uncertain, wherefore this often gives rise to a VAT cost. The article contents how the use of SPTs can be brought (more) in accordance with the principle of neutrality, based on which the VAT should in principle not bear on businesses, but on final consumers only. The article thereby mainly focusses on SPTs whereby a sales promoter himself offers a benefit to a customer as a SPT.
      Content Type Journal Article
      Part of Volume 27, Issue 3
      Authors
      Nathalie Wittock, PhD (University of Antwerp) and lawyer at Laga.
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Sun, 03 Jun 2018 12:00:00 +000
       
  • Some Thoughts on ‘the Management’ of ‘Special Investment
           Funds’ Following the Entering into Force of the AIFM Directive
    • Abstract:  The VAT exemption for management of special investment funds has been a topic of discussion for a long time. In the Fiscale Eenheid X NV judgment (9 December 2015, C-595/13), the Court of Justice of the European Union again gave its view on the interpretation of this exemption. The judgment raises many questions and the fact that the dispute relates to a period in which the AIFM Directive had not yet been introduced makes these questions even more complicated. In this contribution, the authors share their thoughts on the consequences of the judgment, the introduction of the AIFM Directive and the current scope of the exemption for management of special investment funds. In particular attention will be paid to the interpretation of the terms ‘special investment fund’ and ‘management’
      Content Type Journal Article
      Part of Volume 27, Issue 3
      Authors
      Dennis Weber, Amsterdam Centre for Tax Law; University of Amsterdam.
      Dimitri Koeprijanov, Loyens & Loeff, advisor Indirect Tax.
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Sun, 03 Jun 2018 12:00:00 +000
       
  • EU Citizenship and Direct Taxation ‘The European Court of Justice in
           the Era of Public Decline for a Citizen’s Europe’
    • Abstract: The Treaty of Maastricht introduced the status of EU citizenship to the nationals of Member States. Central to that status is the right to move and reside freely within the territory of the Member States, in combination with the right to non-discrimination on the ground of nationality. This contribution discusses, amongst others, whether or not the ECJ has been immune for the decline of the enthusiasm for a citizen’s Europe as a result of the economic crisis since the late 2000s. The contributions centres on the development of the ECJ’s case law on EU citizenship until now and compares it with case law in which the influence of the notion of EU citizenship on the interpretation of the traditional economically based free movement rights on the free movement of persons (‘market freedoms’) is acknowledged. The contribution also discusses whether the ECJ’s changed perspective on the scope of the treaty freedoms for economically active persons is recognized in the ECJ’s Schumacker case law.
      Content Type Journal Article
      Part of Volume 27, Issue 3
      Authors
      Erik Ros, Researcher/lecturer at the tax law department of the Erasmus University Rotterdam.
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Sun, 03 Jun 2018 12:00:00 +000
       
  • Implementing the ATAD’s CFC Rules by Poland Contrary to EU Primary
           Law: A Solitary Example or the Beginning of Infamous Trend'
    • Abstract: This article demonstrates that after the seemingly incorrect implementation of Articles 7–8 of the ATAD, the Polish CFC rules have become blatantly incompatible with the free movement of capital to the extent of their application to companies from third countries (the Polish black list). This study, moreover, confirms the thesis that the incompatibility of the Polish CFC rules was most likely caused by two elements of the ATAD: (1) minimum level of protection in Article 3; and (2) the option under Article 7(1)(a) which leaves the decision regarding the exemption from taxation of the CFC’s income if a CFC is established outside the EU/EEA and carries on a substantive genuine business activity there to Member States themselves. The analysis also reveals that the CJEU appears to consider that the lack of a factual possibility to exchange of tax information can justify the irrefutable presumptions of tax avoidance or tax evasion by reference to the need to ensure effective fiscal supervision only in respect of the relations between the Member States and third countries. Accordingly, not only the ATAD, but also the CJEU’s case law trigger a hidden form of protectionism of Member States at the cost of third countries.
      Content Type Journal Article
      Part of Volume 27, Issue 3
      Authors
      Blazej Kuzniacki, PhD (University of Oslo), attorney at law, Research Fellow at the Singapore Management University – Tax Academy Centrefor Excellence in Taxation.
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Sun, 03 Jun 2018 12:00:00 +000
       
  • Not a Pleasure to the Eye; the ECtHR’s Judgment in P. Plaisier B.V.
           Against the Netherlands
    • Abstract:
      Content Type Journal Article
      Part of Volume 27, Issue 3
      Authors
      Robert Attard, Partner and Tax Policy Leader, EY, Central & South East Europe Robert Attard.
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Sun, 03 Jun 2018 12:00:00 +000
       
 
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
 
Home (Search)
Subjects A-Z
Publishers A-Z
Customise
APIs
Your IP address: 54.81.158.195
 
About JournalTOCs
API
Help
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-