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European Taxationarrow_drop_down
European Taxation
Article . 2024 . Peer-reviewed
Data sources: Crossref
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Commission

Authors: A. Xygka;

Commission

Abstract

This overview highlights: (i) the Commission’s referrals of Cyprus, Poland, Portugal and Spain to the CJEU for their failure to notify their measures transposing the Minimum Taxation Directive (2022/2523); (ii) a letter of formal notice sent to Malta over its failure to provide effective assistance to recover claims from other Member States; (iii) a reasoned opinion sent to Germany regarding its tax rules on voluntary pension savings contracts concluded after 1 January 2010; (iv) a letter of formal notice sent to Hungary over its retail tax to comply with the right of establishment; (v) the closing of infringement procedures against (a) Germany regarding its rules on taxation of dividends and interest payments to charities, (b) Hungary and Germany for its failure to exchange information under DAC7 and (c) Malta for its failure to notify its measures transposing the Minimum Taxation Directive (2022/2523).

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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