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, A.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.
Chapter
Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato
Nogueira, J.Pistone, P.(2023)
, Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato
Article
Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the "interest barrier" and group contributions
Nogueira, J.(2023)
, Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the "interest barrier" and group contributions
, European Taxation - 1.
Article
Opinion Statement ECJ-TF 4/2022 on the ECJ decision of 22 September 2022 in Case C-538/20, W AG, on the deductibility of foreign final losses
Nogueira, J.(2023)
, Opinion Statement ECJ-TF 4/2022 on the ECJ decision of 22 September 2022 in Case C-538/20, W AG, on the deductibility of foreign final losses
, European Taxation - 2-3.
Article
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, A.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
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, A.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