EC tax review

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  Año 2012, Vol. 21, Número 5

  • Making VAT as neutral as possible

    Han Kogels

    págs. 230-232

    

  • EU freedoms, Non-EU countries and company taxation: an overview and future prospect

    Daniël Smit

    págs. 233-247

    

  • Inter-country equity and Intra-group transactions at EU level: an analysis of the CCCTB proposal and ECJ tax cases

    Carlo Garbarino

    págs. 248-261

    

  • VAT: "Money off vouchures" and "Cash back scheme": What are the problems and how can they be solved?

    Jeroen Bijl

    págs. 262-276

    

  • National grid indus case: consequences under an italian perspective

    Francesco Capitta, Giulia Letizia

    págs. 277-282

    

  • E-commerce agents potentiallu liable for import VAT and duties in the case of principal fraud: (EU Court of Justice, Case C-454/10)

    Marco Vergani

    págs. 283-286