Publikationen pro Jahr
Publikationen pro Jahr
Publikationen
- 17 Ergebnisse
Suchergebnisse
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2024
Is the Privilege Too Privileged? the Orde van de Vlaamse Balies Case Revisited
Boel, K. G. A., 2024, (Elektronische Veröffentlichung vor Drucklegung) in: Intertax. 52, 11, 16 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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2023
Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers
Kofler, G., Haslehner, W., Heydt, V., García Prats, F. A., Kemmeren, E., Nogueira, J. F. P., Hji Panayi, C., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2023, in: CFE Tax Advisers Europe. 01/2023, 12 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21, Airbnb Ireland and Airbnb Payments UK on Accessory Tax Obligations Imposed on Digital Service Providers
Kofler, G., García Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I. & Rust, A., 2023, in: CFE Tax Advisers Europe. 11 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
Nogueira, J. F. P., Kofler, G., García Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S. & Rust, A., 2023, in: CFE Tax Advisers Europe. 12 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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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 Assets or Rights Held in Other Member States of the European Union or the EEA
Pinto Nogueira, J. F., Kofler, G., Garcia Prats, F. A., Haslehner, W. C., Heydt, V., Kemmeren, E., Lang, M., HJI Panayi, C., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I. & Shiers, R., 2022, in: CFE Tax Advisers Europe. 11 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
1 Downloads (Pure) -
Opinion Statement ECJ-TF 3/2021 on the CJEU Decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the Taxpayers’ Option to Avoid Discriminatory Taxation of Capital Gains
Nogueira, J. F. P., García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2022, in: CFE Tax Advisers Europe. 3/2021, 9 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
Open Access -
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
García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2022, in: CFE Tax Advisers Europe. 3/2022, 12 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
Open Access -
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. F. P., García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2022, in: CFE Tax Advisers Europe. 4/2022, 10 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
Open Access -
2021
Besteuerung von Geschäftsführern einer österreichischen GmbH nach dem DBA Russland (Anmerkung zu VwGH 10. 5. 2021, Ra 2019/15/0095)
Kofler, G., 2021, in: GeS. 20, 5, S. 257-264Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules
García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2021, in: European Taxation. 61, 6, 7 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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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
García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2021, in: CFE Tax Advisers Europe. 14 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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Opinion Statement ECJ-TF 3/2020 on the General Court Judgments of 15 July 2020 in the Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission, on State Aid Granted by Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
Nogueira, J. F. P., García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2021, in: European Taxation. 61, 2/3, 14 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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2020
CJEU, C-496/17, Deutsche Post v. Hauptzollamt Köln
Messina, S., 2020, in: Diritto e Pratica Tributaria Internazionale. 2, S. 756 - 778Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality
Nogueira, J. F. P., García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Pistone, P., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2020, in: European Taxation. 60, 2/3, 10 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries
Nogueira, J. F. P., García Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Pistone, P., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2020, in: European Taxation. 60, 4, 9 S.Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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OS ECJ-TF 1/2020 on the General Court Decision of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings
Kofler, G., Pistone, P., García Prats, A., Haslehner, W., Heydt, V., Lang, M., Rust, A., Kemmeren, E., Lüdicke, J., Nogueira, J., Rädler, A., Raventos Calvo, S., Raingeard de la Biétière, E. & Shiers, R., 2020, in: European Taxation. 60, 5Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift
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2019
EUCJ C-602/17
Messina, S., 2019, in: Diritto e Pratica Tributaria Internazionale. 1, S. 232 - 259Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift