(Ainda sobre) as ações preferenciais sem direito de voto - brevíssimo apontamento com uma outra razão para uma intervenção legislativa
Cardoso, D.(2023)
, (Ainda sobre) as ações preferenciais sem direito de voto - brevíssimo apontamento com uma outra razão para uma intervenção legislativa
, Auditores Ǝ Revisores - 100.
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Accessory tax obligations imposed on digital service providers, opinion statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Airbnb Ireland and Airbnb payments UK (Case C-83/21)
Kofler, G.Prats, F.Haslehner, W.Kemmeren, E.Lang, M.Nogueira, J.Panayi, C.Raventós-Calvo, S.Richelle, I.Rust, A.(2023)
, Accessory tax obligations imposed on digital service providers, opinion statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Airbnb Ireland and Airbnb payments UK (Case C-83/21)
, European Taxation - 9.
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Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers
Kofler, G.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Nogueira, J.Panayi, C.Raventós-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2023)
, Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers
, European Taxation - 8.
, https://doi.org/10.59403/217h3n1
The concept of net assets for the purposes of the serious loss of capital framework as set forth in the European capital maintenance rules
Cardoso, D.(2023)
, The concept of net assets for the purposes of the serious loss of capital framework as set forth in the European capital maintenance rules
, European Company Law - 3.
, https://doi.org/10.54648/eucl2023009
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.
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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.
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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.
Preprint
The new Portuguese framework of participative loans – some questions and perplexities
Cardoso, D.(2022)
, The new Portuguese framework of participative loans – some questions and perplexities