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April 2025

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Taxation of companies: the influence of EU law on the taxation of profits and the deduction of losses

NewsBy Jacques Malherbe24 April 2025

Taxation of companies: the influence of EU law on the taxation of profits and the deduction of losses Faculty of Law – Academy of Economic Sciences – Bucharest 2025 PDF This paper examines the influence of European Union law on corporate taxation, particularly concerning the taxation of profits and the deduction of losses. It highlights…

Dac 6

DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024*

NewsBy Jacques Malherbe14 April 2025

DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024 EC Tax Review Kluwer Law International PDF The article analyzes the July 29, 2024 judgment by the Court of Justice of the European Union (CJEU) concerning Directive DAC 6, which obliges intermediaries to report certain…

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