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De belasting op de toegevoegde waarde in Belgie͏̈

Hinnekens, Luc - In: Tijdschrift voor economie 13 (1968) 2, pp. 225-268

Persistent link: https://www.econbiz.de/10002839040

L' évolution au cours des dernières années du droit fiscal belge dans ses rapports avec les affaires internationales

Hinnekens, Luc - In: Revue de la banque 32 (1968) 8, pp. 674-697

Persistent link: https://www.econbiz.de/10002839045

Een vergelijking van de algemene kentrekken van de Franse, Duitse en Belgische B.T.W. - stelsels

Hinnekens, Luc - In: Economisch en sociaal tijdschrift : een driemaandelijke … 22 (1968) 6, pp. 661-680

Persistent link: https://www.econbiz.de/10002839089

WHAT'S GOING ON IN... - EUROPEAN UNION: VAT DIRECTIVE ON ELECTRONIC SERVICES -- SOME OPEN QUESTIONS - The author reviews the implications of the Electronic Services Directive.

Hinnekens, Luc - In: European taxation : official journal of the … 43 (2003) 7-8, pp. 279-282

Persistent link: https://www.econbiz.de/10006887686

WHAT'S GOING ON IN... - UNITED KINGDOM: THE MARKS AND SPENCER CASE: UK SPECIAL COMMISSIONERS FIND UK GROUP RELIEF RULES COMPATIBLE WITH FREEDOM OF ESTABLISHMENT - The recent ruling of the UK Special Commissioners on the issue of whether the UK group relief provisions, which prevent an EU resident subsidiary trading outside the United Kingdom from surrendering losses to its UK parent, are in breach ...

Hinnekens, Luc - In: European taxation : official journal of the … 43 (2003) 5, pp. 175-182

Persistent link: https://www.econbiz.de/10006888819

ARTICLES - INTERNATIONAL: - INCOME TAXATION OF ELECTRONIC COMMERCE AND OTHER CROSS-BORDER BUSINESS COORDINATED BY THE OECD ALSO INVOLVES THE EUROPEAN COMMUNITY - The role that the European Union may be called upon to play in facing the taxation challenges posed by electronic commerce is discussed.

Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 9, pp. 299-306

Persistent link: https://www.econbiz.de/10006899854

ARTICLES - EUROPEAN UNION: - AMID: THE WRONG BRIDGE OR A BRIDGE TOO FAR? . AN ANALYSIS OF A RECENT DECISION OF THE EUROPEAN COURT OF JUSTICE - The author argues that the answer the ECJ gives in AMID as to whether a tax rule creates discrimination is less straightforward than a first reading may suggest.

Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 6, pp. 206-210

Persistent link: https://www.econbiz.de/10006901478

ARTICLES - BELGIUM - UNCERTAINTIES IN THE INTERPRETATION OF THE GENERAL ANTI-AVOIDANCE STATUTE - This article examines a number of legal issues and controversies surrounding the 1993 general anti-avoidance statute

Hinnekens, Luc - In: European taxation : official journal of the … 39 (1999) 9, pp. 338-342

Persistent link: https://www.econbiz.de/10006912504

EUROPEAN UNION: NON-DISCRIMINATION IN EC INCOME TAX LAW: PAINTING IN THE COLOURS OF A CHAMELEON-LIKE PRINCIPLE

Hinnekens, Luc - In: European taxation : official journal of the … 36 (1996) 9, pp. 286-303

Persistent link: https://www.econbiz.de/10006933000

European Arbitration Convention: Thoughts on Its Principles, Procedures and First Experience

Hinnekens, Luc - In: EC tax review 19 (2010) 3, pp. 109-117

Persistent link: https://www.econbiz.de/10008423593

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