EC tax review

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  Año 2014, Vol. 23, Número 4

  • Where is EU Law in the OECD BEPS Discussion?

    Eric Kemmeren

    págs. 190-193

    

  • National Tax Law Presumptions and EU Law

    Claudia Sanò

    págs. 194-206

    

  • Tax Recovery Assistance in the EU: Execution of Requests for Recovery and/or Precautionary Measures in Other EU Member States

    Ilse de Troyer

    págs. 207-219

    

  • The Need to Prevent Abusive Practices and Fraud as a Composite Justification

    Marcel G.H. Schaper

    págs. 220-229

    

  • ECJ Case Law on Corporate Exit Taxation: From National Grid Indus to DMC: What Is the Current State of Law?

    Olga Sendetska

    págs. 230-237

    

  • The Implementation of the EU Savings Directive and Directive 2011/16/EU in Luxembourg National Law: Recent Developments

    Mélanie Staes

    págs. 238-241