Christiana Hji Panayi

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 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

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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

Prof. Christiana Hji Panayi, Ph.D.

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