Aviation is one of the energy-intensive sectors that significantly contribute to climate change. This paper analyses the legal framework surrounding taxes applied to international civil aviation in order to determine the extent to which taxes could be adopted so as to internalize the...

Das Ziel der Schaffung eines integrierten gemeinschaftlichen Produktmarktes, der wie ein nationaler Markt funktioniert, hat weitreichende Auswirkungen auf die indirekten Steuern in den Mitgliedstaaten der EG. Der entsprechende Harmonisierungsprozeß umfaßt drei Stufen: 1) Einführung...

The Brexit referendum of June 2016 gave rise to tremendous confusion in the United Kingdom, the European Union and internationally. In her subsequent presentations and White Papers, Prime Minister May appeared to be trying to calm the political waters at home by reassuring the people of Britain...