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28 EC Tax Rev. 1 (2019)

handle is hein.kluwer/ectaxrev0028 and id is 1 raw text is: 


























EDITORIAL ENQUIRIES
BJ. Kiekebeld
ben.kiekebeld@nl.ey.com

EC Tax Review provides a process of peer review for articles. At the
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        Contents






                       Editorial

                            2
        The Energy Transition and Fiscal Policy
                       Han Kogels


                       Articles

                            6
Tax Policy Convergence and EU Fiscal State Aid Control:
                 In Search of Rationality
                       Cees Peters


                            18
  The Tax Debtor's Right of Defence in Case of Cross-
               Border Collection of Taxes
                      Ilse De Troyer


                           32
 ECJ Judgment in Hamamatsu Case: An Abrupt End to
   Interaction Between Transfer Pricing and Customs
                        Valuation?
         Michiel Friedhoff & Martijn Schippers


                           43
The Polish Clearing House System: A 'Stir'ring Example
   of the Use of New Technologies in Ensuring VAT
   Compliance in Poland and Selected Legal Challenges
                  Marta Papis-Almansa


                        Forum

                           57
Towards (More) Equal Taxation of Belgian and Foreign
Immovable Property (European Commission v. Kingdom
                 of Belgium (C- 110/17))
                    Hannelore Niesten


                            60
 France and Germany Publish Common Position Paper
            on Common Corporate Tax Base
                    Klaus von Brocke


                            63

                     Index 2018

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