European taxation

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  Año 2008, Vol. 48, Número 5

  • Articles

    • Luxembourg. New Luxembourg tax regime for intellectual property income

      Frank Muntendam, José Chiarella Privette

      • Resumen

      págs. 223-232

      

    • European Union. Cross-border loss compensation and permanent establishments : Lidl Belgium and Deutsche Shell

      Gerard Meussen

      • Resumen

      págs. 233-237

      

    • Italy/International. Can a permanent establishment be a "legitimate heir" in a domestic consolidated tax regime?

      Marco Adda

      • Resumen

      págs. 238-244

      

    • Poland/European Union. Polish excise legislation - the potential incompatibilities with EC law

      Krzysztof Lasinski-Sulecki

      • Resumen

      págs. 245-250

      

    • International/European Union. Greening tax complementary to the sustainability agenda?

      Timo van den Brink

      • Resumen

      págs. 251-258

      

  • CFE News

    • Opinion Statement on Proposals for a VAT Directive and Regulations regarding Financial Services (TAXUD/2144/07 Rev. 1 - EN Brussels, 16 July 2007 and TAXUD/2146/07 - EN Brussels, 13 July 2007)

      Anonymus Anonymus

      págs. 259-261

      

  • What's Going On In...

    • Bulgaria. The 2007 amendments to the Bulgarian Corporate Income Tax Act

      Lubka Tzenova

      • Resumen

      págs. 262-264

      

    • Poland. Recovery of interest on delayed VAT refunds

      Filip Switala

      • Resumen

      págs. 265-267

      

    • Romania. "Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice

      Ciprian Adrian Paun

      • Resumen

      págs. 268-271

      

    • Slovak Republic. Changes to Slovak tax legislation

      Mark Gibbins, Zuzana Blazejová

      • Resumen

      págs. 272-275