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.
Article
Climate change before the European and the inter-American court of human rights
Rocha, A.Sampaio, R.(2023)
, Climate change before the European and the inter-American court of human rights
, Review of European, Comparative and International Environmental Law - 2.
, https://doi.org/10.1111/reel.12502
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
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, F.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
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, F.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, 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.
Article
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.