Abstract
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.
Original language | English |
---|---|
Pages (from-to) | 513-521 |
Number of pages | 9 |
Journal | European Taxation |
Volume | 63 |
Issue number | 12 |
DOIs | |
Publication status | Published - Dec 2023 |