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EC Tax Review

IF0.5
论文数6
被引数
期刊论文 6
发表时间
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From 'Flatulence Taxes' to 'Condom Taxes': Excises as the New Frontier for EU Tax Law从“排气税”到“避孕套税”：税费作为欧盟税法的新前沿
deleteEC Tax Review
IF0.5
delete2026-04-01
delete0
PREAI
deletede la Feria, Rita
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Case C-232/24 Kosmiro: The Court of Justice Excludes the 'Financing' Component in Its VAT Assessment of Factoring Transactions卡西C-232/24 Kosmiro：欧盟法院在评估保理交易的增值税时排除了“融资”组成部分
deleteEC Tax Review
IF0.5
delete2026-04-01
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PREAI
deleteLamensch, Marie
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Tax and Social Security Contributions: The Cross-Border Impact of Telework税收与社会安全缴费：远程办公的跨境影响
deleteEC Tax Review
IF0.5
delete2026-04-01
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PREAI
deleteSchwartz, Christian
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Tax Sovereignty and European Fundamental Norms: A Constitutional Embedding of a Troubled Field of Integration
deleteEC Tax Review
IF0.5
delete2026-04-01
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PREAI
deleteVan Der Vlugt, Sam
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Who Qualifies as a 'Court or Tribunal'? Access to the Preliminary Reference Procedure and the Principle of Judicial Independence谁符合“法院或法庭”的资格？初步参考程序的准入与司法独立原则
deleteEC Tax Review
IF0.5
delete2026-04-01
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PREAI
deleteRos, Erik
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Economic Reality in EU VAT and the Reductionist Approach
deleteEC TAX REVIEW
IF0.5
delete2025-11-01
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PREAI
deleteNellen, F. J. G.; van Doesum, A. J.
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