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This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them

EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Econom

Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market aff

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest

Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid