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.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.(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
, https://doi.org/10.2139/ssrn.4297026
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.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.(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.
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
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, A.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, A.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 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
Kemmeren, E.Prats, A.Haslehner, W.Heydt, V.Kofler, G.Nogueira, J.Lang, M.Panayi, C.Blétière, E.Raventos-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, 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.
Preprint
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
Kemmeren, E.Prats, A.Haslehner, W.Heydt, V.Kofler, G.Nogueira, J.Lang, M.Panayi, C.Blétière, E.Raventos-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2022)
, 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
Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 february 2021 in case C-403/19, société générale, on the calculation of the maximum amount of a foreign direct tax credit
Prats, A.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.(2021)
, Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 february 2021 in case C-403/19, société générale, on the calculation of the maximum amount of a foreign direct tax credit