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  • Reference for a preliminary ruling from the Verwaltungsgerichtshof – Interpretation of Article 17 of Sixth Council Directive 77/388/EC of 17 May 1977 on the harmonisation of member state laws relating to turnover taxes – Common system of value added tax: uniform basis of assessment – National legislation under which the own consumption resulting from the use in the member state concerned of vehicles leased in another member state is subject to VAT where the undertaking is entitled, in the member state of the lessor, to deduct the input tax paid.
  • Failure by a member state to fulfil its obligations – Sixth VAT Directive – Article 12(3)(a) and (b) – Supply of natural gas and electricity – Reduced tariff – Fixed charge for connection to the supply network (standing charge).
  • Sixth VAT Directive – Article 13B(b) – Exempt supplies – Leasing and letting of immovable property – Installation of cigarette machines in public houses.
  • Basic tax rules concerning the deductibility of losses
  • The energy sector: a marketplace in flux
  • The green premium: certificate trading in environmental commodities
  • A special report by Javier Luque and Roberto Fernández, KPMG, Lima
  • A special report by Karin von Uthmann, KPMG, Sweden
  • A special report by Marcelo A Castillo and Jonathan A Hamel, KPMG, Buenos Aires and Miami
  • A special report by Dirk Van Stappen and Leslie Van den Branden, KPMG, Antwerp