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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...
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 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...
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...
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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