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EC Tax Review

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EC Tax Review

Editor: Ben Kiekebeld

  • The only journal exclusively dedicated to European Community (EC) tax developments and the harmonization of taxation in the EU
  • Detailed coverage of direct tax, indirect tax, and social security from the legal as well as the economic angle
  • Summary/analysis of cases of the European Court of Justice and relevant national tax cases


Latest issue

Vol. 34 (2025) Issue 2
Editorial: And They Lived Happily Ever After? Future Challenges for E-invoicing and Digital Reporting After the Adoption of the ViDA Package (p. 42)
Roland Ismer

The rules on e-invoicing and digital reporting contained in the VAT in the Digital Age (ViDA) package, are both ground-breaking and timely. Nevertheless, in order to make them a success, remaining challenges need to...

DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024 (p. 45)
Jacques Malherbe

The CJUE decided in its judgment of 29 July 2024 in answer to a question of the Belgian Constitutional Court that lawyers but not other persons having the right to represent taxpayers in court could be exempted from...

The Binding Nature of Court Judgments in Light of Fundamental Rights and EU Law (p. 50)
M. Kondej, M. Wicher

The article examines the extent to which courts and tax authorities should rely on the outcomes of prior judgments, particularly in the context of tax law. First, it explores how final court judgments can be binding...

Conference Report: Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation: Conference in Vienna 2024: Current Trends in Direct Taxation (p. 61)
Robbe Basteleurs, Benjamin Beer, João Ochôa

From 15 to 17 December 2024, the annual Conference on Recent and Pending Cases at the Court of Justice of the European Union (CJEU) on Direct Taxation took place in Vienna. The conference focused on the most signifi...

Forum Contribution Directors: To Be or not to Be Independent? That Is the Question. A Critical Analysis of CJEU TP (C-288/22) (p. 72)
Carlos Bertão da Silva

In this paper, the author analyses the CJEU’s decision in the case TP (Case C-288/22) focusing on the acting ‘independently’ requirement. In the author’s opinion, the decision leaves important questions unanswered, ...



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