2014, Volume 23, Issue 4
- Tax Recovery Assistance in the EU: Execution of Requests for Recovery and/or Precautionary Measures in Other EU Member States
- The Need to Prevent Abusive Practices and Fraud as a Composite Justification
- ECJ Case Law on Corporate Exit Taxation: From National Grid Indus to DMC: What Is the Current State of Law?*This article is based on the master thesis submitted for the completion of the LL.M. degree in European Law at the Europa-Institut of Saarland University, which was updated in accordance with the most recent developments in corporate exit taxation. The author is grateful to Dr Klaus von Brocke for his supervision and invaluable advice.
- The Implementation of the EU Savings Directive and Directive 2011/16/EU in Luxembourg National Law: Recent Developments