Publications
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Interpretation of tax treaties University of Antwerp
National courts as 'guardians' of commission recovery decisions University of Antwerp
De Sterke, De Zwakke en belastingen: capabilitiesbenadering University of Antwerp
Fiscale stimuli (ook) voor de modesector? University of Antwerp
Onder de invloed van belangengroepen en het gebrekkige democratische beslissingsproces University of Antwerp
Hervorming vennootschapsbelasting: drie suggesties voor meer fiscale zekerheid University of Antwerp
International double taxation in the European Union University of Antwerp
The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Federal held that ...