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While the story of the company is a little history of European integration in itself, it was the decision of the European Court of Justice in the case Van Gend & Loos v Nederlandse Administratie der Belastingen (1963) that gave Van Gend & Loos a place in European Union law. The case itself was...

In the context of (EU) VAT, Nellen’s dissertation illustrates that information procurement by the entrepreneur can be a challenging affair.