EC tax review

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  Año 2015, Vol. 24, Número 4

  • Sopora: a welcome landmark decision on horizontal comparison

    Eric Kemmeren

    págs. 178-184

    

  • Growing impetus for harmonization of personal and family allowances: current state of affairs of the schumacker-doctrine after imfeld and garcet

    Hannelore Niesten

    • Resumen

    págs. 185-201

    

  • Welmory: a recipe for VAT avoidance?

    Nebojsa Jovanovic, Madeleine Merkx

    • Resumen

    págs. 202-209

    

  • The evolution of the exchange of information in direct tax matters: the taxpayer's rights under pressure

    Niels Diepvens, Filip Debelva

    • Resumen

    pág. 210

    

  • Fighting tax fraud and tax evasion in the EU: The 2012 action plan

    Mirugia Richardson

    • Resumen

    págs. 220-231

    

  • Aviation tax, free trade and state aid in the European Union: Ireland's Riddled Air Travel tax : case T473/12 Aer Lingus Ltd v. commission and, case T-500/12 Ryanair Ltd v. Commission

    Jon Mark Truby

    págs. 232-235