European taxation

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  Año 2005, Vol. 45, Número 7

  • Articles

    • European Union: Harmful tax competition revisited : why not a purely legal perspective under EC law?

      Luca Cerioni

      • Resumen

      págs. 267-281

      

    • European Union: Cross-border loss relief in the European Union following the Advocate General's opinion in the Marks & Spencer case

      Gerard Meussen

      • Resumen

      págs. 282-286

      

    • United Kingdom: Penalties and sanctions for taxation offences in the United Kingdom : implications for taxpayer non-compliance

      Ken Devos

      • Resumen

      págs. 287-301

      

  • CFE News

    • CFE opinion statement on the attraction principle: Council directive 2000/65/ec amending directive 77/388/eec (com (2003) 822)

      Anonymous Anonymous

      págs. 302-303

      

  • What's Going On In...

    • France: Preliminary ruling requested from the ECJ on the compatibility of French taxation on outbound dividends with the freedom of establishment

      Séverine Baranger

      • Resumen

      págs. 304-306

      

    • Hungary: An outline of some of the key corporate tax incentives currently available in Hungary

      Bálint Szucs

      • Resumen

      págs. 307-311