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        <title>KluwerLawOnline.com - EC Tax Review</title>
        <link>https://kluwerlawonline.com/Journals/EC+Tax+Review/19</link>
        <description>Up-to-date coverage of developments in Europe-wide tax law and practice.</description>
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        <pubDate>Fri, 14 Mar 2025 00:01:06 GMT</pubDate>
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            <title>Editorial: The ‘Decluttering’ of EU Direct Tax Law</title>
            <link>https://kluwerlawonline.com/JournalArticle/EC+Tax+Review/34.1/ECTA2025001</link>
            <category>EC Tax Review</category>
            <description>&lt;p class="MsoNormal"&gt;&lt;i&gt;Unleashing the
economic power of the EU’s Single Market and boosting Europe’s competitiveness
and innovation capacity requires a fresh look at the immense administrative and
regulatory burdens that have been created over the past decades. This also has
a tax dimension, and – as Wopke Hoekstra, the Commissioner responsible for
taxation – has recently put it: ‘Decluttering is of the essence’. Indeed, in a
post-Pillar Two tax environment, many existing tax measures may have lost their
relevance or even be duplicative. Moreover, perhaps the time has come to
consider broad common rules for European companies: While this would not be
‘decluttering’ of EU tax law itself, the creation of common regimes that
replace the Member States’ rules would ideally be a ‘one in, twenty-seven out’
approach.&lt;o:p&gt;&lt;/o:p&gt;&lt;/i&gt;&lt;/p&gt;Volume 34 Online ISSN 0928-2750</description>
            <pubDate>Fri, 14 Mar 2025 00:01:06 GMT</pubDate>
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            <title>EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses</title>
            <link>https://kluwerlawonline.com/JournalArticle/EC+Tax+Review/34.1/ECTA2025002</link>
            <category>EC Tax Review</category>
            <description>&lt;p class="MsoNormal"&gt;&lt;i&gt;In this article, the
authors discuss the European Commission’s VAT in the Digital Age (ViDA)
package, on which the Ministers of Finance from all EU Member States reached a
political agreement in the Economic and Financial Affairs Council (ECOFIN)
meeting of 5 November 2024. Meanwhile, the legislative texts have undergone
some changes due to the need to reach consensus. The authors highlight the most
important rules that, following a change in the timeline, must now come into force
between 2025 and 2035.&lt;o:p&gt;&lt;/o:p&gt;&lt;/i&gt;&lt;/p&gt;Volume 34 Online ISSN 0928-2750</description>
            <pubDate>Fri, 14 Mar 2025 00:01:06 GMT</pubDate>
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            <title>The Margin as Compensation for a Service</title>
            <link>https://kluwerlawonline.com/JournalArticle/EC+Tax+Review/34.1/ECTA2025003</link>
            <category>EC Tax Review</category>
            <description>&lt;p class="MsoNormal"&gt;&lt;i&gt;In this article, I
examine the validity of this position taken by the ECJ. To this end, I have
looked at previous cases that were referred to the ECJ where the margin (the
difference between the purchase price and the sales price of goods or services)
in a supply chain could possibly be regarded as consideration for a service. In
addition, I analyse the original proposal of the European Commission regarding
the VAT treatment of vouchers, which explicitly included a provision that
stipulated that the margin was the consideration for a promotional or
distribution service. I also analyse a report from the European Commission
following a study into the implementation and application of the current EU
rules on the VAT treatment of vouchers. I use this as a framework to see
whether the position of the ECJ in the M-GbR case fits within this.&lt;/i&gt;&lt;i&gt;&lt;span lang="EN-US"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;Volume 34 Online ISSN 0928-2750</description>
            <pubDate>Fri, 14 Mar 2025 00:01:06 GMT</pubDate>
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            <title>Forum Contributions: Taxpayers’ Right to Defence in the European Union: An Utopia for Taxpayers?</title>
            <link>https://kluwerlawonline.com/JournalArticle/EC+Tax+Review/34.1/ECTA2025004</link>
            <category>EC Tax Review</category>
            <description>&lt;p class="MsoNormal"&gt;&lt;i&gt;Taxpayers in the
Member States of the European Union (EU) are confronted with the national tax
legislation of the EU Member States, that confer on them numerous legal
obligations. The national tax administration enforces the tax provisions. It is
of importance that in procedures a taxpayer can challenge national tax
legislation and the acts and conduct of the state’s authorities in tax matters.
Arguably, the taxpayer must be able to legally confront how a tax is imposed or
levied and how the taxpayer is treated in tax matters. The EU Commission has
expressed its concern for taxpayers’ rights. This article, which is a (short) summary
of the author’s phd on taxpayers’ rights, defends that taxpayers’ rights are
essential and indispensable.&lt;/i&gt;&lt;i&gt;&lt;span lang="EN-US"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;Volume 34 Online ISSN 0928-2750</description>
            <pubDate>Fri, 14 Mar 2025 00:01:06 GMT</pubDate>
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