Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court […]
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court […]
The arm’s length principle is not an autonomous principle that can be applied to any […]
Introduction Article 107(3)(a) areas and the outermost regions of the EU [defined in Article 349 […]
A tax that is levied on both imported and domestic products but its revenue finances […]
Turnover taxes should be levied at a single rate. Introduction This is the fourth case […]