Taxation – REALaw.blog

Administrative cooperation, EU Law, Taxation

Here are the posts we found under this category and other related categories.

Combatting the adverse consequences of divergent national administrative and judicial decisions in EU law: A perspective from the field of Value Added Tax, by Mathijs Klemm

12 Dec 2025

Harmonised rules, decentralised authorities EU law frequently relies on harmonised rules that are applied by decentralised national authorities. Value Added Tax (VAT) provides a clear example of this phenomenon. The relevant legal framework here is…
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The UK Freeports Policy, by P Holmes and G Larbalestier

5 May 2023

Background Free ports, also known as foreign trade zones or free trade zones, are not uncommon in developed economies and developing countries.[1] There are a number of variants on the concept, but in essence a…
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Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: Concluding Remarks, by Mariolina Eliantonio and Marina Serrat Romaní

8 Apr 2022

1. Introduction This is the last blog post of a series stemming from the virtual seminar ‘Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of…
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Berlioz, B AND L: Some doubts on how to balance effective judicial protection and territoriality, by Filipe Brito Bastos

1 Apr 2022

Introduction: institutional choice and constitutional principle The line of case-law initiated by the Court of Justice of the European Union (CJEU) with the Berlioz ruling in 2017 has been hailed as a major development in…
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The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways?, by Katerina Pantazatou

25 Mar 2022

1. Introduction This post aims to critically examine the evolution of the application of Article 47 of the Charter in certain tax cases. ‘Tax cases’ is a general term that comprises two vast areas of…
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Experts’ Corner

EU Agencies Corner edited by Ellen Vos

Combatting the adverse consequences of divergent national administrative and judicial decisions in EU law: A perspective from the field of Value Added Tax, by Mathijs Klemm

The UK Freeports Policy, by P Holmes and G Larbalestier

Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: Concluding Remarks, by Mariolina Eliantonio and Marina Serrat Romaní

Berlioz, B AND L: Some doubts on how to balance effective judicial protection and territoriality, by Filipe Brito Bastos

The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways?, by Katerina Pantazatou

Recent posts

AMLA and the Common Approach – Rethinking EU Agencification, by Merijn Chamon

Combatting the adverse consequences of divergent national administrative and judicial decisions in EU law: A perspective from the field of Value Added Tax, by Mathijs Klemm

When the floods rise, the law stands still: the EU’s responsibility to protect climate-displaced people, by Adeodata Kanyamihanda

From Consensus to Exceptionality – What the EU’s AI Standards Crisis Reveals About Delegated Technical Governance, by Marta Cantero Gamito

Let’s Make Good Troubles: Former EFSA Executive Director Bernhard Url Reflects on Past Terms and Challenges for the Future

Limits and Extents of the Administrative Procedure in the Spending Conditionality, by Marco Bevilacqua

Operationalising the ‘Do No Significant Harm’ Principle under the EU Recovery and Resilience Facility: A Multilevel Test for Environmental Governance, by Leila Kentache

The “shaping power” of public finance rules in the European Union, by Elisa D’Alterio

Transparency at the Point of Collection – The CJEU on Relational Pseudonymisation and Personal Data in EDPS v. SRB, by Anubhuti Raje

Unmasking Bid Rigging: A New Look at EU Public Procurement, by Dr. Penelope Giosa

Experts’ Corner

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