bluuebunny/crossref_metadata_2025 huggingface dataset:
Case Law Notes: Assessing the VAT Status of Independent Supervisory Board Members: IO Case Note
Authors: Zeippen Yannick , Wrotniak Marcin , Coccia Sara
Published: February 2022

On 13 June 2019, the Court of Justice of the European Union (the ‘CJEU’) released its decision in the IO case, C-420/18. In the case at hand, the CJEU ruled that a member of the supervisory board of a foundation, which in its status and duties, acts independently towards the said supervisory board or the foundation, but which however, when performing its activity does not act in its own name, on its behalf and under its own responsibility, and does not bear the economic risk arising from such activity, cannot be considered as carrying out an economic activity independently for VAT purposes. Hence, such person cannot qualify as a taxable person from a VAT perspective. The IO case adds to the EU VAT framework on the VAT status of members of independent bodies, by providing increased legal certainty on this point. Furthermore, the conclusions provided by the CJEU could be applied in assessing the VAT status of similar actors, such as self-employed counsels and consultants.
The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax
Authors: Szudoczky Rita , Károlyi Balázs
Published: February 2022

The provisions of the Hungarian Advertisement Tax stirred up many legal debates regarding the potential breach of EU law, including State aid rules and EU fundamental freedoms, respectively, as well as the violation of the non-discrimination provision of double tax conventions. The implications of these legal questions go beyond the Hungarian tax system and have special relevance on international and EU levels.

This article analyses the compatibility of progressive turnover-based taxes with EU law that is of paramount importance now when Member States unilaterally introduce similarly designed digital taxes. Furthermore, the article also sheds light on the application of the non-discrimination clause of double tax conventions and the EU fundamental freedoms to procedural rules designed to enforce taxes on taxpayers who are likely not to be physically present in the taxing jurisdiction.

Turnover taxation, digital tax, progressive tax rate structure, advertisement tax, tax treaty non-discrimination, state aid, registration requirement and default penalty, EU fundamental freedoms.
The Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive
Authors: Voje Jasna
Published: February 2022

This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages with broader legal concepts and human rights law with a specific focus on the right to a fair trial and normative standards. With this distinction of arguments in mind, the article outlines policy options of increasing the participation of the taxpayer in the procedure.

Tax dispute resolution, MAP, arbitration, Directive (EU) 2017/1852, taxpayer’s participation, legitimate interest, right to a fair trial, Standing Committee
The Impact of the Transposition of the ATAD on the Greek Tax System
Authors: Pantazopoulos Petros , Kalampaliki Katerina
Published: February 2022

In response to the Anti-Tax Avoidance Directive (ATAD), Greece has recently amended its legislation with L. 4607/2019 regarding interest deduction limitation rules, controlled foreign company (CFC) rules, and the General Anti-Abuse Rule (GAAR). In this article, the impact of the transposition of the ATAD in the aforementioned three rules will be analysed. In addition, a comparative survey between them and the respective provisions of the ATAD will occur in which it will be examined to what extent the aforesaid anti-tax avoidance rules have been changed by the transposition of the ATAD. Lastly, a critical analysis of each of them will take place concerning the issues that may arise and on their compatibility with ECJ case law.

Transposition, Anti Tax-Avoidance Directive (ATAD), Interest Deduction Limitation Rules, General Anti-Abuse Rule (GAAR), Controlled Foreign Company Rules (CFC rules), EBITDA, Main Purpose Test, non-Genuine Arrangement, ECJ case law, Greece
Special Tax Zones and State Aid Rules: New Perspectives for EU Cohesion Policy
Authors: Cipollini Claudio
Published: February 2022

State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU. The aim of this article is to find out the coordinates of a new model of special tax zones that can overcome these limitations on the basis of the concept of social tax incentives through an investigation on the possibilities left by the Altmark criteria and Article 106(2) Treaty on the Functioning of the European Union (TFEU). The literature and other legal sources on the topic are analysed, including the main experiences of the Member States and the key aspects related to the ‘social services of general interest’. The article concludes with the presentation of the so-called ‘social cohesion zone’ as a new instrument for the EU cohesion policy based on social tax incentives, in accordance with the fundamental values of the treaties and the constitutional traditions of Member States. The final recommendation consequently addresses the adoption of a soft law instrument that can give evidence of the social cohesion zone within the field of EU tax law.

Special tax zones, State aid rules, Social cohesion policy, EU tax law, Territorial tax incentives, Regional fiscal aid, Social tax incentives, Social services of general interest, Altmark criteria, Social cohesion zone
Pakistan: Bracing for BEPS
Authors: Ahmed Muhammad Ashfaq
Published: February 2022

The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at elsewhere has not really spiced Pakistan’s response to the Base Erosion and Profit Shifting (BEPS) proposals or the public policy debate surrounding them. At the practical level, it critically maps the BEPS-specified areas that Pakistan has already chartered and those that remain unchartered. The ideational level strings obliquely steer the debate at the practical level.

Pakistan & BEPS, BEPS and Sovereignty, BEPS and Legitimacy, BEPS Implementation, International Tax Reform.
Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Authors: Victoria-Sanchez Antonio
Published: February 2022

The recent judgment in Case C-273/18 deals with the issue of abusive practices in the framework of chain transactions. In particular the role of the intermediaries in the chain and the issue of whether, in order for an abusive practice to exist, it is necessary that there is an undue tax advantage obtained by any of the parties that intervene in the chain, is addressed here by the Court of Justice of the European Union (CJEU). The CJEU has reiterated its ‘classical’ case law about the right to deduct and the existence of abusive practices and has made it clear that where the tax authorities have adduced no evidence demonstrating the existence of one such practice, the taxable person cannot be refused the right of a deduction. This issue of the chain transactions has been addressed recently also by the EU legislator through Council Directive (EU) 2018/1910, which introduces a new Article 36a of the VAT Directive dealing with chain transactions for the first time. The new rule that applies as of 1 January 2020 covers chain transactions involving an intra-Community transport of goods and provides unambiguous rules regarding the allocation of the transport to one of the supplies.

Chain transactions, abusive practice, right to deduct, intermediary, intra-Community transport, allocation of transport
In Pursuit of Fair Tax Competition: The Linkage Between PTA, WTO Subsidies and EU State Aid Rules
Authors: Owens Jeffrey , Lindenberg Schoueri Pedro Guilherme
Published: February 2022

The EU is entering into multiple Preferential Trade Agreements (PTAs) with a view to promote free trade and, in the field of taxation, to tackle harmful tax practices. In order to achieve the latter goal, the block is pushing for the inclusion of state aid clauses in its new PTAs. This article checks these state aid provisions, seeking to establish whether their concrete characteristics are actually suitable to achieve their goals. The article also checks the potential side effects of including state aid clauses in PTAs, in connection with the fragmentation of international trade law and the possible consequences for developing countries.
Country Note: Does a Local Government in Nigeria Have the Power to Tax?
Authors: Odinkonigbo Jirinwayo Jude
Published: February 2022

A local government is the third level in Nigeria’s federal government structure. It is this administration that addresses the affairs of the local people. Unfortunately, the local governments experience difficulty when attempting to raise the funds that are required for effective service delivery. Legally, this unfortunate situation has been attributed to their lack of taxing power. But this article argues otherwise. It maintains that, although the constitution is ineptly drafted in this respect, local governments are constitutionally empowered to tax. A survey identified certain socio-legal factors militating against the exercise of taxing powers and provided possible remedies to the identified problems.

Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.
COVID-19 Nordic Responses
Authors: Brokelind Cécile , Hansson Åsa
Published: February 2022

The Nordic countries (Denmark, Finland, Iceland, Norway, and Sweden) have adopted various tax policy measures in order to confront the current economic crisis caused by the downscale of their domestic economies. Despite their common characteristics (size, economic situation, institutional settings), the Nordic countries have adopted different strategies to limit the detrimental effects of the crisis, which this contribution describes and explains. Furthermore, this article compares the short term tax measures adopted in March and April 2020 in these countries and also analyses options for needed reforms to cope with future crises.

Tax collection, tax bases, tax policy in times of crisis, state aid.
COVID-19 and Fiscal Policies: COVID-19 and Taxation in Southeastern Europe
Authors: Kostic Svetislav V.
Published: February 2022

The COVID-19 epidemic in Southeastern Europe brought into focus issues which have been plaguing the countries of the region for some years. Although their responses, as well as results in terms of curbing the spread of the epidemic were among the most successful in the world, their taxation responses were more modest. For the time being tax obligations are being deferred in order to allow businesses to use the available funds for day to day operations instead of meeting their tax obligations. However, the gravity of the pending economic crisis will force the governments of Southeastern European countries to considerably revisit their tax policies in particular in respect to their relations with the more developed nations with whom they share the same continent.

COVID-19, immigration, deferral of tax obligations, postponement of tax procedures, tax policy.
COVID-19 and Fiscal Policies: Strategies and Challenges Amidst COVID-19 Facing South Africa and Neighbouring Countries
Authors: Roeleveld Jennifer
Published: February 2022

This article examines specifically tax incentives and other economic measures introduced during the Coronavirus Disease 2019 (COVID-19) pandemic. These measures come at a time that South Africa is facing its worst economic downturn since WWII, exacerbated by the recent pandemic. A positive spin on the situation has been that problems which exist in the economy (also in other sub-Saharan countries) such as poverty and unemployment have been seriously highlighted in the attempts to enforce a lockdown during the pandemic. Any policy changes and strategies currently being considered have no choice but to include all sectors of the economy and their pressing needs which go beyond COVID-19.(A few serious problems on the African continent are: Illnesses such as Malaria and Tuberculosis (TB) and a basic lack of food due to poverty. During the testing for COVID-19 in certain informal settlements in South Africa it revealed many more cases of TB than COVID-19. Without proper nourishment and medication TB leads to an early death for many. A total of 63,000 people died of TB in South Africa in 2018, according to new figures released by the World Health Organization (WHO). Two-thirds of those who died (42,000) were HIV positive. South Africa is one of only seven countries estimated to have above 500 cases of tuberculosis per 100,000 people – the others being Central African Republic, Lesotho, Mozambique, Namibia, North Korea and the Philippines. This also speaks to the lack of medical capacities whether it is for Malaria, TB, HIV or COVID-19. Unemployment is a major challenge which also leads to migration of persons to countries in Africa where they think they may be able to get employment. This puts further strain on already struggling economies and sometimes leads to xenophobia.)

COVID-19, disaster management, lockdown, pandemic, small business, small, medium and micro enterprises (SMMEs), stimulus package, strategic plan, support measures, unemployment.
COVID-19 and Fiscal Policies: COVID-19 and US Tax Policy: What Needs to Change?
Authors: Avi-Yonah Reuven
Published: February 2022

The COVID-19 pandemic already feels like a historical turning point akin to Word Wars I and II and the Great Depression. It may signal the end of the second period of globalization (1980–2020) and a change in the relative positions of the US and China. It could also lead in the US to significant changes in tax policy designed to bolster its social safety net, which was revealed as very porous during the pandemic.

This article will first discuss some short-term effects of the pandemic on US tax policy, and then some potential longer-term effects. In the short term, the article advocates an excess profits tax on companies that benefited from the pandemic. In the longer term the article calls for a progressive corporate tax and a VAT.

Covid-19, United States, excess profits tax, corporate tax, VAT.
Tax In History: The 100th Anniversary of International Institutions and International Taxation
Authors: Jogarajan Sunita
Published: February 2022

The year 2020 got off to an encouraging start. On 29-30 January 2020 … the 137 countries and jurisdictions of the G20/OECD Inclusive Framework on BEPS reaffirmed their commitment to reach a consensus-based solution and endorsed the ‘Outline of the Architecture of a Unified Approach on Pillar One.’(OECD, OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Riyadh, Saudi Arabia) (OECD Publishing, Feb. 2020), available at http://www.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-riyadhsaudi- arabia-february-2020.pdf (accessed 11 June 2020).)

League of Nations, international tax, tax treaty, Great War, international institutions, International Financial Conference, tax evasion, double taxation, model treaties.
Case Law Note: Positive Outcome For Businesses Of Recent Vat Cases From The Court Of Justice Of The European Union
Authors: Cazes Samuel
Published: February 2022

The Court of Justice of the European Union (the ‘Court’) (formerly known as the European Court of Justice (ECJ) until December 2009, the date of entry into force of the Lisbon Treaty) ensures the application of Union law and the uniformity of its interpretation on the territory of the European Union. National courts can request that the court to clarify a point concerning the interpretation of European Union law. In this context, it is the responsibility of the court (See Article 267 of the Treaty on the Functioning of the European Union). to provide the referring court an effective answer that enables it to settle the dispute in the referred question and, when appropriate, to reformulate the question put before it (CJEU 25 July 2018, Case C-632/16, Dyson, ECLI:EU:C:2018:599). The court’s response takes the form of a judgment or an order binding the national court to which it is addressed as well as the other national courts sharing an identical situation. Every year, the court receives an ever-increasing number of VAT cases on various subjects. The purpose of this article is to review the positive outcome of recent VAT cases in the past nine months.

Value Added Tax (VAT), Court of Justice of the European Union (CJEU), VAT cases, VAT exemption, VAT deduction, fixed establishment, VAT fraud, chain transactions, export, late interest.
The Emergence of the ‘Technological Tax Hub’: Digitally Oriented Trajectories of Reforms in Tax Planning Hub Jurisdictions
Authors: Milogolov Nikolai
Published: February 2022

This article contains an empirical analysis of the recent tax developments in five major tax planning hub jurisdictions (the Netherlands, Cyprus, Malta, Singapore, and Hong Kong) by testing their potential for attracting the important parts of the value chain (significant people functions, intellectual property (IP), and the digital infrastructure) in the context of the highly digitalized businesses (platforms, cloud computing, fintech, robotics, and artificial intelligence). The digitalized businesses require relatively less physical substance for the creation of significant economic value. The combination of tax incentives for Multinational Enterprises (MNEs) and start-ups, transfer pricing rules, rules for valuation of intellectual property (IP), and wage tax incentives are increasingly used by the ‘tax hub’ countries to win in the global economic battle for the most important parts of the digitalized value chains that exacerbate tax competition.

Digitalization, tax policy, tax competition, tax hub, FDI, transfer pricing, Netherlands, Singapore, Hong Kong, Malta, Cyprus
Country Note: An In-Depth Analysis of Published Anonymized APA and APA Request Summaries Under the Revised Dutch Tax Ruling Practice
Authors: Bolink Koen
Published: February 2022

On 1 July 2019, the Dutch tax ruling practice was revised to align it with EU and international standards and recommendations and to increase its openness and transparency. In this respect, the Dutch tax authorities now publish anonymized summaries of Advance Pricing Agreements and Advance Pricing Agreement requests.

The country note provides an in-depth analysis of all sixty-six anonymized summaries published during the first year after the introduction of the revised Dutch tax ruling practice and highlights and analyses the most significant cases. This provides further insight into the practical application of the requirements that taxpayers must fulfil to be eligible for prior consultation to obtain a tax ruling with an international character.

The Netherlands, transfer pricing, arm’s length principle, advance pricing agreement, APA, ruling, certainty, economic nexus, transparency.
BEPS Action 2 and the Non-Discrimination Rule Under the GATS
Authors: Santos Bruno Cesar Fettermann Nogueira dos
Published: February 2022

This article is intended to analyse whether Recommendations 1.1. and 1.2. of the Final Report of Base Erosion and Profit Shifting Action Plan 2 – which makes a number of proposals to design domestic tax rules in order to tackle mismatch arrangements caused by the use of hybrid financial instruments – would harm the non-discrimination rules of the General Agreement on Trade in Service.

Base Erosion and Profit Shifting Action 2, non-discrimination rules, General Agreement on Trade in Service, hybrid instruments, mismatch arrangements.
The Imported Mismatch Rule in Light of the Fundamental Freedoms
Authors: Scherleitner Moritz
Published: February 2022

This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms. At the core of the analysis stands the insight that intra-EU payments can trigger the national implementation of the imported mismatch rule. This is not what the drafters of Action 2 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project Action 2 and, thereupon, Article 9 of the ATAD wanted to see. Yet, it became possible due to Member States not applying the anti-hybrid mismatch rules consistently.

Imported mismatch, hybrid mismatch, ATAD, ATAD II, EU Tax Law, anti-hybrid, private equity, investment fund.
In-kind Contributions: Taxation of International Consortium Workers
Authors: Schwartz Christian
Published: February 2022

In 2009, consistent with its objective to support and develop a European research infrastructure, the European Union (EU) created a new organizational form for research collaborations: the European Research Infrastructure Consortium (ERIC). Since then, 21 different ERICs have been established in the EU Member States; the largest being the European Spallation Source (ESS).

The financing of this ERIC is dependent on in-kind contributions of goods and labour from the various Member States of the ERIC. This model of financing the ERIC instigates questions about which state has the right to tax that labour.

In terms of taxation of the workforce, the ERIC is different compared to EU institutions or international research organizations such as the European Organization for Nuclear Research (CERN) for which taxes are levied at an organizational level rather than at a state level. This entails that the taxation of the workforce of the ERIC becomes more complex as the allocation of taxing rights on a state level is dependent of the applicable tax treaties entered into between the host states of the ERIC and Member States that are contributing towards the construction of the ERIC.

Accordingly, the income from the work performed by the personnel may fall both within the scope of Article 15 as well as Article 19 of the OECD Model Tax Convention.

European Research Infrastructure Consortium (ERIC), European Spallation Source (ESS), European Organization for Nuclear Research (CERN), OECD, Article 15, Article 19, public legal entities, government service, income from employment, in-kind contribution.
Case Law Note: The Advocate General Clarifies the Case Law Concerning ‘Composite Supplies’
Authors: Lindgren Zucchini Giacomo
Published: February 2022

Advocate General (AG) Kokott recently delivered her opinion in the Frenetikexito (Opinion AG Kokott 22 October 2020, Case C-581/19, Frenetikexito, ECLI:EU:C:2020:855) case wherein she made a commendable effort to systematize and clarify the case law of the Court of Justice of the European Union (the CJEU, the Court) concerning ‘composite supplies’ in the common system of value added tax (VAT). Most of the conclusions of the AG were subsequently confirmed by the CJEU, implying that the opinion is influential and valuable for assessing composite supplies. This case note explores this opinion in detail by discussing the issues relating to composite supplies, presenting the circumstances of the case, accounting for the opinion, and analysing the details therein. The conclusion is that the opinion, with only some exceptions, illuminates the case law of the Court concerning composite supplies. Thus, the opinion appears to constitute part of a recent trend of clarification together with certain other recent judgments.
Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative
Authors: Schnitger Arne , Holle Florian , Kockrow Madeleine
Published: February 2022

The issues of ‘sustainability’, ‘transparency’, and ‘taxes’ are linked through the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. (Global Sustainability Standard Board, GRI 207: Tax 2019, 5 December 2019, https://www. globalreporting.org/standards/gri-standards-download-center/gri207-tax-2019/). The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail.

Sustainability, transparency, GRI 207, country-by-country reporting, non-financial reporting directive, tax compliance management system, tax risks, UN sustainable development goals.
Stanley Surrey, the 1981 US Model, and the Single Tax Principle
Authors: Mazzoni Gianluca , Avi-Yonah Reuven
Published: February 2022

2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 2016 Model updates effectively implemented the principle that cross-border income should be taxed once – that is not more and but also not less than once. For example, the 2016 Model does not reduce withholding taxes on payments of highly mobile income that are made to related persons that enjoy low or no taxation with respect to that income under a preferential tax regime. The aim of this article is to identify with relative certainty the origins of the STP. The purpose is to give a systematic and historical interpretation of the STP by looking at the context during which it was purportedly founded. This article draws extensively on published and unpublished writings of the main architect of US international tax rules, Stanley Surrey, and is the result of archival research conducted at the Historical & Special Collections of Harvard Law School Library. The aim of this article is to show that the origins of the STP, from the perspective of the United States as a source country, can be traced to the eight-year period from 1961 to 1969 when Surrey, a Harvard law professor (1950-1984) became the first US Assistant Secretary of the Treasury for Tax Policy. As far as tax treaties are concerned, Surrey made two major contributions to applying the STP in practice. First, the tax treaties negotiated by Surrey: (1) the Luxembourg-United States Income and Capital Tax Treaty (1962), (2) the 1963 protocol to the treaty with the Netherlands applicable to the Netherlands Antilles, and (3) the Canada-United States Income Tax Treaty (1966) took pains to enforce source-based taxation in cases where there was no residence-based taxation of passive income. Second, it was during Surrey’s time at the US Treasury Department that the US delegation wrote two notes to the OECD Fiscal Committee recommending the establishment of a new Working Group which would address the problem of Tax Avoidance through the Improper Use or Abuse of Tax Conventions. This article discusses Surrey’s contributions to the practical implementation of the STP.

Tax system, tax reform, Czechoslovakia, Czech Republic, Velvet Revolution, nullum tributum sine lege, income tax, property tax, VAT.
Literature Review: R. Holzinger, Die Ergebnisabgrenzung Bei Verbundenen Unternehmen Und Betriebsstätten Post Beps, Linde Verlag, 2020
Authors: Riedl Mario
Published: February 2022

Tax system, tax reform, Czechoslovakia, Czech Republic, Velvet Revolution, nullum tributum sine lege, income tax, property tax, VAT.
A Plea for a Workforce Presence PE Concept in a Post-Covid Digitalized World
Authors: Kostic Svetislav V.
Published: February 2022

This paper begins with the recapitulation of the generally accepted view that the key problem with the current permanent establishment (PE) definition in international tax treaty law, particularly regarding the new digital economy, lies in its dependence on the existence of a fixed place of business in the source state. It continues with invoking what seems to have been the goal of the Base Erosion and Profit Shifting (BEPS) initiative, the BEPS promise, to conduct an extensive revision of the foundations of international tax law, among which the PE principle and the corresponding PE definition hold a prominent place, in order to ensure their endurance in the new digital age. An analysis of the Multilateral Instrument (MLI) provisions shows that, post 2017, the PE definition is exactly where it was in the past as the changes introduced by virtue of the MLI addressed long existing questions that arose in the distant analogous past. The author shows that the quest to compensate the market/user jurisdiction, which is driving the postMLI digital economy taxation debate. It is overly focused on one particular issue and overlooks the problem that digital business models are capable of creating their products and services anywhere without having a fixed place of business in the classical sense. Based on this premise, the paper concludes with a plea for the introduction of a new PE form – the work jurisdiction PE or, to be more precise, a workforce presence PE concept. This appeal also serves to bring the current international tax law debate more in accordance with the interests of developing countries.

PE, fixed place of business, digital economy, home office, place of work.
Case Law Note: The Application Of The Eu Charter Of Fundamental Rights To Tax Procedures: Trends In The Case Law Of The Court Of Justice
Authors: Perrou K.
Published: February 2022

An increasing number of taxpayers rely on the EU Charter of Fundamental rights to challenge various aspects of tax procedures. However, not all cases are included in the scope of application of the Charter; an association with Union law is required. For VAT cases or for complaints relating to the direct application of provisions of EU directives, it is relatively easy to identify such association. This is not always as easy with cases involving direct taxation or those related to the application of purely national legislation that may, however, be a corollary to Union law provisions.

For cases that do not have a connecting element with Union law, protection may be granted under the European Convention on Human Rights (ECHR). Tax procedures, however, are only covered by the ECHR if they relate to a criminal charge, leaving a significant number of normal tax proceedings beyond the scope of fair trial guarantees.

The different scope of application and ambit of protection granted by the two instruments might lead to disparities in taxpayer protection. The entry into force of an advisory opinion mechanism before the European Court of Human Rights, similar to the preliminary reference procedure before the Court of Justice, may enhance taxpayer protection in the EU. The latter option, however, is to be used with caution: although referring a case that involves Union law to the ECHR is not expressly prohibited, it could arguably amount to a violation of Union law.

Tax treaty, nonresident alien, federal tax exemption benefit, case law precedents.
Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment
Authors: Parada Leopoldo
Published: February 2022

This article argues that despite its apparent success as a political instrument to achieve global coordination, and particularly referred to hybrid entity mismatches, the multilateral instrument (MLI) has failed. Most notably, the MLI has been incapable of keeping cohesion with the main object and purpose of tax treaties, reinforcing also an unequal distribution of taxing powers between residence and source states. In light of the above, this article explores some prospective alternatives that could not only help with restoring cohesion and equality within tax treaties, but also add certainty and simplicity to the interpretation of the MLI and the issues related to hybrid entity mismatches.

Hybrid entity mismatches, hybrid entities, transparent entities, MLI, BEPS, multilateral instruments, coordination of entities, saving clause, beneficial owner, entity classification.
Case Law Note: Recent Trends In The Jurisprudence Of The Cjeu Regarding The Right To Deduct Input Tax
Authors: Franczak Agnieszka
Published: February 2022

The Court of Justice of the European Union has recently delivered interesting judgements on the right to deduct input tax in relation to taxable persons’ investments. In those judgements, the court raises insightful arguments that may serve as guidance in determining whether a taxable person is entitled to an input VAT deduction in relation to construction work (consisting of an extension of a municipal road which was the condition to allow for mining activities) regarding services from which third parties would also benefit and concerning consultancy services relating to an intended, although unrealized, acquisition of shares.

VAT, deductions, input tax, expenditure, third parties, discontinued investments, case Mitteldeutsche, case Vos Aannemingen, case Sonaecom.
Case Law Note: Protection of Taxpayers’ Personal Data and National Tax Interest: A Misstep by the European Court of Human Rights?
Authors: Purpura Andrea
Published: February 2022

The relationship between taxpayers’ privacy, tax law, and tax assessments carried out by national financial administrations is extremely debated. It is because, at the base of every possible consideration, there would seem to be essentially one question: What is the limit to the achievement of the national tax interest? It is possible to imagine, in the era of digitization, that the disclosure of taxpayers’ personal data does not represent a limit to the taxation interest of the state both when this has the purpose of prevention of tax evasion or whether it involves the protection of commercial relations between economic operators? These are some of the questions that emerge from reading the Case of L.B. v. Hungary issued by the European Court of Human Rights (ECHR) on 12 January 2021. Here, in fact, the court considered the conduct of the Hungarian tax authorities that has materialized in the publication on its website of the personal data of Hungarian tax evaders compatible with the European Convention on Human Rights, and specifically with Article 8.

VAT, deductions, input tax, expenditure, third parties, discontinued investments, case Mitteldeutsche, case Vos Aannemingen, case Sonaecom.
Preemptive pregabalin for postoperative analgesia during minimally invasive hysterectomy: a systematic review and meta-analysis of randomized controlled trials
Authors: Abu-Zaid Ahmed , Alomar Osama , AlNaim Nora F , Abualsaud Fatimah Shakir , Jamjoom Mohammed Ziad , AlNaim Latifa F , Almubarki Abdullah AMA , Baradwan Saeed , Aboudi Saud Abdullah Saud , Idris Faisal Khalid , Fodaneel Meshael , Al-Badawi Ismail A , Salem Hany
Published: February 2022

We aimed to perform a systematic review and meta-analysis of all randomized placebo-controlled trials (RCTs) that examined the analgesic benefits of preemptive pregabalin among patients undergoing minimally invasive hysterectomy. Five major databases were systematically screened from inception until August 29, 2021 Relevant studies were evaluated for risk of bias. Endpoints were analyzed using the random-effects model and pooled as the mean difference or risk ratio with a 95% confidence interval. Four studies with seven treatment arms met the inclusion criteria. The total sample size was 304 patients: 193 and 111 patients were allocated to the pregabalin and placebo groups, respectively. Overall, the included studies revealed a low risk of bias. The summary results revealed that the mean postoperative pain scores at rest were significantly lower in the pregabalin group than in the control group at 0, 2, 4, 6, 12, and 24 hours. Moreover, the mean postoperative pain scores on movement/coughing were significantly lower in the pregabalin group than in the control group at 12 and 24 hours. The rate of patients who were opioid-free postoperatively was significantly higher in the pregabalin group than in the control group. There was no significant difference between the groups in terms of the mean postoperative time to first rescue analgesic and the rates of adverse events. Compared with placebo, preemptive pregabalin was largely safe, and was correlated with superior analgesic effects in terms of lower postoperative pain scores and higher opioid-sparing effects. Additional RCTs are needed to confirm these findings.
دور أحمد بن موسى (عليه السلام) في اثبات الإمام علي بن موسى الرضا (ع) نظراً إلى مسألة أزمة الخلافة في الإمامة الشيعية
Authors: سمرجاني حسن صادقي
Published: February 2022

الغرض من هذا البحث هو التحقيق في الأحداث والوقائع التي حدثت بعد وفاة الإمام موسى الكاظم عليه السلام ودور أحمد بن موسى (عليه السلام) في خلافة الإمام الرضا (عليه السلام). وستكون محاولة الكاتب الإجابة على السؤال المتعلق بالدور الذي لعبه أحمد بن موسى (عليه السلام) في خلافة وإمامة الإمام الرضا (عليه السلام)؟ وما هو تأثير ذلك على استقرار مذهب التشيع في هذا الوقت؟ تشير نتائج
الجوانب الاجتماعية والعلمية في كتاب (الغنية) للشيخ عبد القادر الكيلاني وانعكاساتها على المجتمع البغدادي
Authors: حسين احلام محسن
Published: February 2022

لهذا النوع من الدراسة أهمية في الجوانب الاجتماعية التي تقوم على اساس دراسة جملة من العوامل التي كان لها اثرها في البناء الفكري والاجتماعي والعلمي لاحياء تراث الامة العربية الإسلامية. تناول البحث السيرة والمكانة العلمية للشيخ عبد القادر الكيلاني (رضي الله عنه)
المنامات والكرامات في كتاب (المنتظم في تاريخ الملوك والأمم) لابن الجوزي (ت597هـ) دراسة منهجية
Authors: عنيزان فاطمة زبار
Published: February 2022

حرص ابن الجوزي في عدد من تراجمه على ذكر المنامات الخاصة بأصحابها، التي تمثل رؤيا شاهدها أصحابها ولها مكانتها في نفوسهم، ويلاحظ من خلال عرض هذه الرؤى انه قد تجاوب معها وعدها من الأمور المسلم بها ،ودليلنا على ذلك هو الخبر الذي احتلته في عدد من تراجم رجاله ،إذ دارت عدد من المنامات حول التقرب من الله سبحانه عز وجل وعظمته والشوق إليه ولرؤيته في المنام وغيرها من الامور.
حرية المرأة في فكر نزيهة الدليمي (دراسة تاريخية)
Authors: غني وئام شاكر
Published: February 2022

تعتبر نزيهة الدليمي من الشخصيات النسائية التحررية نشأت في وسط عائلي مميز كان يؤمن بحرية الافكار الوطنية والدعوة لطرح الأراء والمناقشات بكل شفافية وديمقراطي
اهمية دراسة المصادر التاريخية
Authors: نايف مياسه حاتم
Published: February 2022

تقوم الدراسات التاريخية في مصدر تاريخي
المدرسة المستنصرية وأساتذتها (إبن الجوزي (ت656هـ))
Authors: كريم زينب كامل
Published: February 2022

كثيرا ماركز الباحثون على دراسة شخصيات بارزة ، لها أدوار واضحة  ، فاهتم المؤرخون بذكرهم ، ومن هنا رأينا ان نركز جهدنا على شخصيات كانت أقل حظا من غيرهم ومن هذه الشخصيات ابن الجوزي أستاذ دار المستنصر الذي قتل صبرا بسيف التتار حين سقطت بغداد
عبد الحميد العلوجي وإسهاماتهُ في التراث
Authors: خماس كمال رشيد
Published: February 2022

إن تدوين التاريخ الأجتماعي لمدينة بغداد يكون مملوء بموروث وفلكلور شعبي أصيل إنحدر إليهِ من الأجيال السالفة بكل ماجاءت بهِ من حكايات شعبية وكنايات وأمثال وحرف وصناعات ، وإن هذا الموروث الشعبي البغدادي ضُبط من أفواه العوام قبل أن ينطوي المخضرمين من البغداديين وتنطوي معهم صحائف رائعة من تراث بغداد الخالد
المواجهة العربية الإسلامية للمغول في شمال الجزيرة الفراتية وبلاد الشام
Authors: ماهي اخلاص امانة
Published: February 2022

تتناول هذه الدراسة المواجهة العربية الاسلامية للغزو المغولي في الجزيرة الفراتية وبلاد الشام ، و عرضنا بداية الاوضاع في بلاد الشام قبيل الغزو المغولي في صور لأحوال أمراء بلاد الشام وخلافاتهم غير مدركين الخطر المحدق بهم وببلادهم،و تضمنت التصدي العربي الاسلامي من
الزواج المبكّر بين التشريع الإسلامي والواقع الاجتماعي
Authors: سلمان سلمى داود
Published: February 2022

الزواج رباط مقدّس في الأديان جميعها ومنها الشريعة الإسلامية، أما الزواج المبكّر - محور بحثنا - فإنه يُعدّ من الأمور الشائعة في الأقاليم الإسلامية، ولاسيّما للبنات، وقد أجازته الشريعة الإسلامية على وفق
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE
Authors: Shinta Indira Shinta Dewi
Published: February 2022

Memperoleh bukti empiris bagaimana pengaruh profitabilitas, leverage, dan pertumbuhan pendapatan terhadap tax avoidance merupakan tujuan dari penelitian ini. Difokuskan di Bursa Efek Indonesia (BEI) antara tahun 2016 sampai 2020 sektor manufaktur. Metode  purposive sampling dengan 317 sample. Analisis regresi linier berganda sebagai metode analisis data. Kesimpulan dari pengolahan data, profitabilitas dan leverage tidak mempengaruhi penghindaran pajak. Pertumbuhan pendapatan berdampak negatif pada tax avoidance.
Kata kunci : leverage; pertumbuhan penjualan; profitabilitas; tax avoidance
ANALISIS LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN TERHADAP PROFITABILITAS BANK
Authors: Nia Tresnawaty
Published: February 2022

Penelitian dilakukan guna menguji bagaimana pengaruh variable Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) dan Net Interest Margin (NIM) terhadap Profitabilitas pada Bank Konvensional dengan populasi perusahaan sektor perbankan umum yang tercatat di Bursa Efek Indonesia kurun waktu 2015-2019. Metode yang digunakan dalam Penelitian dengan menggunakan analisis regresi linear berganda, design penelitian menggunakan kausal dan jenis data yang digunakan adalah data sekunder. Dari pengolahan data disimpulkan bahwa  Non Performing Loan (NPL) dan Net Interest Margin (NIM) berpengaruh terhadap Profitabilitas Bank, sementara Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Profitabilitas Bank.
Kata Kunci : LDR; NPL; NIM; PROFITABILITAS BANK
Syncretism in the Hindu Right as Intentionally Incomplete Proximity
Authors: Pal Felix
Published: February 2022

Religious syncretism can function as an instrument of inter-group control and domination. Rather than consistently promoting cross-religious forbearance and knowledge, syncretism enables a proximity that allows forms of violence otherwise inaccessible to religious majoritarian groups.
By choreographing performances of syncretism between themselves and a subordinate religious community, organizations like the Indian Hindu nationalist Rashtriya Swayamsevak Sangh (RSS) produce an intentionally incomplete proximity. This proximity draws close minority groups like the RSS' Muslim
wing, the Muslim Rashtriya Manch, but without allowing final inclusion or incorporation. Muslim proximity to the RSS becomes a spectacle of humiliation and domination rather than a measure of inclusion into the Hindu right. Muslims must perform Hindu nationalist religious rituals, while denigrating
mainstream Islamic tradition. Drawing on extensive interview- based fieldwork with the RSS and the Manch, I argue that syncretism can function as domination because it reinforces ethnic hierarchies, but that this domination is not a form of hierarchical encompassment. Rather, subordinate religious
groups are kept in a perpetual humiliating limbo as a way to reify the superiority of a dominant religious group.
Hubungan Tingkat Pengetahuan Tentang Penyakit Demam Berdarah dengan Perilaku Pemberantasan Jentik Nyamuk di Desa Kionten Kecamatan Kasreman
Authors: Hidayah Nurul
Published: February 2022

Latar Belakang: Demam Berdarah Dengue (DBD) adalah penyakit infeksi yang ditimbulkan oleh 1 dari 4 virus Dengue tidak selaras serta ditularkan melalui nyamuk, terutama Aedes aegypti serta Aedes albopictus yg ditemukan pada daerah tropis dan  subtropis antara lain kepulauan di Indonesia sampai bagian utara Australia Tujuan penelitian ini adalah hubungan antara pengetahuan tentang penyakit demam berdarah dengan perilaku pemberantasan jentik nyamuk di Desa Kionten Kecamatan Kasreman. Metode: Penelitian kuantitatif dengan jumlah sampel 81 responden yang diambil secara Purposive Sampling. Hasil: didapatkan hasil paling banyak responden berpengetahuan kurang perilaku pemberantasan kurang sejumlah 22 (27,16%) Kesimpulan: Sebagian besar responden mempunyai pengetahuan dengan kategori kurang tentang DBD. Hal ini sesuai dengan tingkat pendidikan yang ditempuh oleh responden yang menyatakan sebagian besar responden berlatar belakang pendidikan SMP.
Hubungan Antara Kepatuhan Terapi Pengobatan dan Diet dengan Kejadian Rawat Inap Ulang Penderita Gagal Jantung
Authors: Aryani Risma , Rohmawati Dhian Luluh , Marwan Marwan
Published: February 2022

Kejadian rawat inap ulang di rumah sakit sering terjadi pada penderita gagal jantung akibat adanya kekambuhan yang dipicu oleh beberapa faktor. Penelitian ini bertujuan untuk mengetahui hubungan antara kepatuhan terapi pengobatan dan diet dengan kejadian rawat inap ulang penderita gagal jantung di wilayah Kab. Ngawi. Jenis penelitian ini yaitu penelitian kuantitatif non-eksperimen dengan desain penelitian komparatif. Jumlah responden dalam penelitian ini sebanyak 45 orang. Hasil penelitian diperoleh, mayoritas responden yang patuh pengobatan mengalami rawat inap ulang tinggi dengan nilai p= 0,316 dan mayoritas responden yang patuh diet juga mengalami kejadian rawat inap ulang tinggi dengan nilai p= 0,178. Maka dapat disimpulkan bahwa H0 diterima, artinya tidak ada hubungan antara kepatuhan pengobatan dan diet dengan kejadian rawat inap ulang penderita gagal jantung di wilayah Kab. Ngawi. Untuk menganalisa kekambuhan pada gagal jantung selain faktor kepatuhan penggobatan dan diet perlu ditambahkan faktor-faktor lainnya
Hubungan Persepsi Tentang Bahaya Merokok dengan Perilaku Merokok pada Remaja Laki-Laki di Desa Bayemwetan Kecamatan Kartoharjo Kabupaten Magetan
Authors: Kusumawardhany Tri , Maimunah Siti , Marwan Marwan
Published: February 2022

Rokok merupakan barang berbahaya yang bersifat adiktif. Perilaku merokok saat ini tidak hanya dijumpai pada orang dewasa tetapi juga pada kalangan remaja. Tujuan dari penelitian ini adalah untuk mengetahui hubungan persepsi tentang bahaya merokok dengan perilaku merokok, penelitian dilakukan di Desa Bayemwetan Kecamatan Kartoharjo Kabupaten Magetan, dengan pendekatan Cross sectional. Sampel dipilih dengan purpossive sampling, total sampel berjumlah 80 responden. Uji statistik yang digunakan untuk menganalisa data penelitian adalah uji Rank Spearman dengan SPSS 22. Hasil penelitian menunjukan tidak ada hubungan antara persepsi tentang bahaya merokok dengan perilaku merokok (p = 0,807). Penelitian ini dapat dijadikan sebagai acuan untuk meningkatkan promotif dan preventif yang tepat dalam meningkatkan upaya pencegahan timbulnya angka perokok dikalangan remaja laki-laki
Hubungan Tingkat Spiritual dengan Kejadian Depresi pada Lansia di Dusun Tambakromo V Desa Tambakromo Kecamatan Geneng Kabupaten Ngawi
Authors: Ramadhani Niar Eka , Komalawati Rini , Sa'adah Hamidatus Daris
Published: February 2022

Lanjut usia (Lansia) ialah masa paling akhir dalam kehidupan manusia, seseorang dikatakan lansia apabila berusia >60 tahun. Lansia akan mengalami menurunnya aktivitas fisik maupun psikologi. Perasaan kesepian ditinggal oleh anak dan saudaranya pergi meninggalkannya hidup sendiri dan kesadaran akan hari akhir akan meningkatkan spiritual lansia. Namun ada juga lansia yang merasa sedih, tertekan hingga tidak ingin berinteraksi/ bersosialisasi dengan orang lain yang mengakibatkan lansia mengalami depresi.  Depresi merupakan gangguan kesehatan mental yang ditandai dari suasana hati yang terus menerus merasa sedih dan tertekan.Tujuan penelitian menganalisis hubungan tingkat spiritual dengan kejadian depresi pada lansia di Dusun Tambakromo V Desa Tambakromo Kecamatan Geneng Kabupaten Ngawi. Desain yang digunakan adalah korelasi dengan pendekatan cross sectional. Teknik pengambilan sampel dilakukan dengan simple Random Sampling denga jumlah sampling 77 lansia. Pengukuran dengan menggunakan instrumen Daily Spiritual Experience Scale (DSES) dan Geriatric Depression Scale (GDS). Analisa data menggunakan Spearman Rank dengan alat ukur yang digunakan adalah skala ordinal, dengan taraf signifikan ρ 0,05. Hasil analisis Hubungan Tingkat Spiritual dengan kejadian depresi pada lansia didapatkan nilai ρ 0,000< 0,05 yang artinya terdapat hubungan antara spiritual dengan kejadian depresi pada lansia dengan hasil r yaitu -547 artinya nilai negatif kuat pada tingkat spiritual dan kejadian depresi pada lansia di Dusun Tambakromo V Desa Tambakromo Kecamatan Geneng Kabupaten Ngawi.