European taxation

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  Año 2011, Vol. 51, Número 7

  • Towards a “criminalization” of tax law: The french approach

    Daniel Gutmann

    • Resumen

    págs. 271-275

    

  • The Haribo and Österreichische salinen cases

    Daniël Smit

    • Resumen

    págs. 275-284

    

  • Italian undertakings for collective investment: an update on the tax framework

    Lorenzo Banfi, Francesco Mantegazza

    • Resumen

    págs. 285-293

    

  • Transfer pricing: criminal tax risks under italian law

    Piergiorgio Valente, Ivo Caraccioli

    • Resumen

    págs. 294-301

    

  • Opinion statement of the CFE on the consequences of involvement in missing trader fraud

    CFE ECJ Task Force

    págs. 302-303

    

  • Opinion statement of the cfe on the right to an effective recovery of taxes levied in violation of EU law

    CFE ECJ Task Force

    págs. 304-308

    

  • Opinion statement of the CFE on persons liable for payment of VAT to the tax authorities regarding operations taking place in one member state

    CFE ECJ Task Force

    págs. 309-310

    

  • Cross-border mobility of tax advisers: the changing EU law framework

    Rudolf Reibel

    • Resumen

    págs. 311-313

    

  • Better late than never: The finnish CFC case and the requirement to repeal final decisions that conflict with EU law

    Marjaana Helminen

    • Resumen

    págs. 314-318

    

  • Introduction of an expatriate regime for highly skilled employees

    Pierre-Jean Estagerie

    • Resumen

    págs. 319-323