Univ.Prof. Dr. Alexander Rust, LL.M.

Publikationen

Publikationen pro Jahr 2000 2015 2016 2017 2019 2020 2022 2023 2024 2025

• 91 Sammelband (Herausgeberschaft)
• 84 Beitrag in Sammelwerk
• 16 Entscheidungsbesprechung in Fachzeitschrift
• 15 Originalbeitrag in Fachzeitschrift
• 24 Mehr
  • 12 Beitrag in Gesetzeskommentar
  • 6 Lehrbuch
  • 3 Buch (Monographie)
  • 2 Beitrag in Konferenzband
  • 1 Dissertation

Publikationen pro Jahr

Publikationen pro Jahr

Suchergebnisse

• 2024

  Apple's Case: State aid concerning the (mis)allocation of profits to Irish PEs Opinion Statement ECJ-TF 2/2024 on the decision of the CJEU of 10 September 2024 in Joined Cases C-465/20 P, Commission v Ireland and Others

  Nogueira, J. F. P., Kofler, G., Garcia Prats, F. A., Haslehner, W., Ivanovski, A., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S., Richelle, I. & Rust, A., Nov. 2024, in: CFE Tax Advisers Europe. S. 554-563

  Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

• Opinion Statement ECJ-TF 1/2024 on Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg

  Nogueira, J. F. P., Garcia Prats, F. A., Haslehner, W., Ivanovski, A., Kemmeren, E., Kofler, G., Hji Panayi, C., Raventos Calvo, S., Richelle, I. & Rust, A., März 2024, in: CFE Tax Advisers Europe. S. 261-268

  Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

• 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

• 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

• Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

  Nogueira, J. F. P., Kofler, G., Garcia Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S., Richelle, I. & Rust, A., 2023, in: CFE Tax Advisers Europe. S. 115-118

  Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

• 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
• 2022

  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

  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

• 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

• 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
• 2020

  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

• 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

• 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, 5

  Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

• 2016

  Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

  Pinto Nogueira, J. F., Garcia Prats, F. A., Haslehner, W. C., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Pistone, P., Raventos-Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2016, in: European Taxation. 56, 6, 11 S.

  Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

  Open Access

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