2011, Volume 20, Issue 2
Contents:
- Editorial: Cross-Border Loss Relief and the ‘Effet Utile’ of EU Law: Are We Losing It?
- Compatibility of Exit Taxes and Community Law
- A VAT Voucher System for Origin-Based Taxation
- The Swedish Taxation on Loans from Foreign Companies
- Deductibility of Health Insurance and Social Security Contributions – A Critical Analysis of the European Court of Justice’s Judgments C-544/07, Rüffler, and C-314/08, Filipiak
- Cross-Border Retail Lending in the Eurozone? Forget it! – The Judgment of the Court of Justice of the European Union of 17 June 2010 in Case C-105/08, Commission v. Portugal: Outbound Interests Further Weakens the Credibility of the Eurozone
