2018, Volume 27, Issue 4
Contents:
- The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?
- Adoption of the E-Commerce VAT Package: The Road Ahead Is Still a Rocky One
- Brexit: The Road Ahead for EU-UK Trade
- Tax Transparency for Intermediaries: The Mandatory Disclosure Rules and Its EU Impact
- Is an Instruction to Make a Payment an Exempt Supply for VAT Purposes?
- Deister Holding and Juhler Holding: New Opportunities for Holding Companies Under the Parent-Subsidiary Directive/ Fundamental Freedoms?