This article is a commentary on the decision of the Court of Justice of the European Union on the Vodafone case, C-74/78 on progressive turnover taxes.In our view, the Court’s decision provides clarifications for ascertaining the compatibility of domestic turnover taxes with the fundamental...

The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation...

Legal fictions have been included in various tax laws in many countries. In respect of tax treaties, they may give rise to various questions, such as:• Does the inclusion of a legal fiction in a national tax law after the conclusion of a tax treaty constitute tax treaty override?• Does the...

The paper is the result of the Doctoral Course 'The abuse of the concept of abuse in tax law' that was taught in Bergamo 2008. The paper stresses the problems for having different approaches to tax avoidance and, therefore, tax abuse, and tries to reconcile the different approaches from a...