“BEFIT and HOT: FASTER and SAFE!” EU Law or Slogan for Slimming Pills?

Journal
Korving, J.J.A.M.
European Union
European Taxation 2023 (Volume 63), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author summarizes and comments on the latest published and announced proposals for directives in the field of direct taxation. In addition, he addresses potential substantive issues inherent in these proposed directives and comments on the drafting process and EU law trends in general.