Publicaties
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National courts as 'guardians' of commission recovery decisions Universiteit Antwerpen
Interpretation of tax treaties Universiteit Antwerpen
De Sterke, De Zwakke en belastingen: capabilitiesbenadering Universiteit Antwerpen
Onder de invloed van belangengroepen en het gebrekkige democratische beslissingsproces Universiteit Antwerpen
Fiscale stimuli (ook) voor de modesector? Universiteit Antwerpen
International double taxation in the European Union Universiteit Antwerpen
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 ...