European taxation

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  Año 2013, Vol. 53, Número 6

  • Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ - Part 1

    Dennis Weber

    págs. 251-264

    

  • The construction permanent establishment under Serbian domestic and tax treaty law

    Svetislav V. Kostic

    págs. 265-275

    

  • Opinion statement of the CFE on the decision of the European Court of Justice of 29 November 2011 in case C-371/10, "National grid indus BV" and business exit taxes within the European Union

    págs. 276-280

    

  • Case note on Akerberg Fransson (Case C-617/10)

    Cécile Brokelind

    págs. 281-285

    

  • The new limitation on the deduction of financial expenses

    Pauline Curt, Eric Robert

    págs. 286-289

    

  • A recent decision on the application of the "Ne bis in idem" principle in the tax context

    Larisa Gerzova

    págs. 290-294

    

  • Restriction on interest deductibility for Dutch holdings companies

    Norbert Vis

    págs. 295-298

    

  • Uk investors in US LLCs exposed to double taxation: Is the end of the story?

    Oana Popa

    págs. 299-302