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29 EC Tax Rev. 1 (2020)

handle is hein.kluwer/ectaxrev0029 and id is 1 raw text is: 



























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

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         Contents







                       Editorial

                             2
   A  Union  that Strives for More  Also in the Area  of
 Taxation: Tax  Measures  in the  Incoming  Commission's
                    Political Guidelines
                       Roland  Ismer


                       Articles

                             6
Rise and  Decline of the Westphalian  Principle in Taxation:
                    The Web   Tax  Case
                       Marco  Greggi


                            22
Special Tax  Zones  and Proportionality: A  New  Parameter
                  for the Necessity  Test
                     Claudio  Cipollini


                            33
The  Recent Restrictive ECJ Approach   to Exit Tax  and the
                  ATAD   Implementation
                       Giulia Letizia


                            38
Comparative   Analysis  of the General Anti-Abuse   Rule  of
the  Anti-Tax  Avoidance   Directive: An Effective Tool  to
                  Tackle Tax  Avoidance?
                        Cihat Oner


                        Forum

                            53
 Wrong Forma Mentis? The ECtHR's Tax Judgment in
                         Formela
                       Robert Attard

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