Suchergebnisse

VAT on online supplies : a brief outline of current issues / Servaas van Thiel -- VAT and taxation of the digital economy from the perspective of the EU policy maker / Donato Rapont & David O'Sullivan -- Value added tax 3.0 / Charlène Adline Herbain -- Tax assessment in a digital context : a critical analysis of the 2015 EU rules / Marie Lamensch -- VAT fraud and the digital economy within the European Union : risks and opportunities / Edoardo Traversa & Emanuele Ceci -- The VAT one stop shop system : an efficient way to collect VAT on digital supplies into the EU consumer market? / Ine Lejeune & Sophie Claessens -- Internet and the concept of 'fixed establishment' of the recipient of a supply of services : Case C-605/12 Welmory / Ben Terra -- Internet search engines : a VAT analysis / Cristina Trenta -- VAT and virtual reality : how should cryptocurrencies by treated for VAT purposes? / Oskar Henkow -- Consumption taxation of cloud computing : lessons from the US subnational retail sales tax experience / Walter Hellerstein -- Methodological notes on a changing legislative landscape / Pernilla Rendahl

Front -- Table of Contents -- Introduction -- Part I Immigration, Asylum, and Border Controls -- 1. Visa Policy and EU External Relations -- 2. EU Migration Law and Association Agreements -- 3. Readmission and Repatriation of Illegal Residents -- 4. Seeking Asylum in the EU: Disentangling Refugee Protection from Migration Control -- 5. Schengen/Dublin: The Association Agreements with Iceland, Norway, and Switzerland -- Part II Private Law -- 1. The Opinion on the Lugano Convention and the Implied External Relations Powers of the European Community -- 2. Mixed Agreements in the Field of Judicial Cooperation in Civil Matters: Treaty-Making and Legal Effects -- 3. The European Community and the Hague Conference on Private International Law -- Part III Criminal Law -- 1. International Transfers of Data in the Field of JHA: The Lessons of Europol, PNR and Swift -- 2. The EU-US Agreements on Extradition and on Mutual Legal Assistance -- 3. The External Relations of Europol - Political, Legal, and Operational Considerations -- Part IV Horizontal Issues -- 1. EU-US Relations in Justice and Home Affairs -- 2. The EU and the Council of Europe in the Justice and Home Affairs Area: Competition or Cooperation? -- 3. UN Anti-Terrorism Sanctions and EU Human Rights: The lessons of European integration -- 4. Variable Geometry and the External Relations of the EU: The Experience of Justice and Home Affairs.