Pistone, P.Nogueira, J.Turina, A.Lazarov, I.(2022)
, Abuse, shell entities and right of establishment
, World Tax Journal - 2.
Chapter
Digitalização da economia e tributação
Nogueira, J.(2022)
, Digitalização da economia e tributação
Preprint
Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies
Nogueira, J.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Kofler, G.Lang, M.Panayi, C.Blétière, E.Raventos-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies
, https://doi.org/10.2139/ssrn.4017710
Opinion Statement ECJ-TF 1/2022 on the ECJ decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the conditions for information requests and taxpayer remedies
Kofler, G.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Lang, M.Nogueira, J.Panayi, C.Raventós-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, Opinion Statement ECJ-TF 1/2022 on the ECJ decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the conditions for information requests and taxpayer remedies
, European Taxation - 5.
Article
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit
Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Kofler, G.Lang, M.Nogueira, J.Panayi, C.Blétière, E.Raventos-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit
, European Taxation - 1.
Preprint
Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in case C-788/19, European Commission v Kingdom of Spain (form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning...
Nogueira, J.Kofler, G.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Lang, M.Panayi, C.Raventos-Calvo, S.Blétière, E.Richelle, I.Shiers, R.(2022)
, Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in case C-788/19, European Commission v Kingdom of Spain (form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning...
Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)
Kofler, G.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Lang, M.Nogueira, J.Panayi, C.Raventós-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)
, European Taxation - 7.
Article
Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains
Kofler, G.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Lang, M.Nogueira, J.Panayi, C.Raventós-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains
, European Taxation - 2-3.