References of "Pantazatou, Aikaterini 50002809"
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See detailTax Treaty Arbitration in Luxembourg - National Report
Chaouche, Fatima UL; Pantazatou, Aikaterini UL

Report (in press)

Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of ... [more ▼]

Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg. [less ▲]

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See detailEffective Legal Remedies and Fair Trial in Tax and Time
Pantazatou, Aikaterini UL

in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Time and Tax - Issues in International, EU and Constitutional Law (2019)

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See detail‘No taxation without representation’ or ‘No representation without taxation’? In search of democratic legitimacy for taxation in the post-crisis EU
Pantazatou, Aikaterini UL

in Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft (2018)

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See detailEuropean Union Funds
Pantazatou, Aikaterini UL

in Hofmann, Herwig; Rowe, Gerard; Türk, Alexander (Eds.) Specialized Administrative Law of the European Union: A Sectoral Review (2018)

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See detailTaxation of the Sharing Economy in the EU
Pantazatou, Aikaterini UL

in Infranca, John; Davidson, Nestor; Finck, Michele (Eds.) The Cambridge Handbook of the Law of the Sharing Economy (2018)

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See detailLuxembourg: Fundamental rights in the era of information exchange – The Berlioz case (C-682/15)
Pantazatou, Aikaterini UL

in Lang (et al.) (Ed.) CJEU – Recent Developments in Direct Taxation 2017 (2018)

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See detailCorporate Tax Residence: Luxembourg National Report
Pantazatou, Aikaterini UL

in Traversa, Edoardo (Ed.) Corporate Tax Residence and Mobility (2018)

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See detailFunds and EU Tax Directives
Pantazatou, Aikaterini UL

in Haslehner, Werner (Ed.) Investment Fund Taxation (2018)

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See detailL' échange d' informations fiscales en droit de l' Union européenne
Pantazatou, Aikaterini UL

in Observateur de Bruxelles (2017), (109),

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See detailLa transformation de la constitution économique européenne
Hofmann, Herwig UL; Pantazatou, Aikaterini UL

in Auby, Jean - Bernard; Idoux, Pascale (Eds.) Le Gouvernement économique européen (2017)

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See detailEuropean Structural and Investment Funds and State Aid Control: Two Policies at Odds with Each Other?
Pantazatou, Aikaterini UL

in Hofmann, Herwig; Micheau, Claire (Eds.) State Aid Law of the European Union (2016)

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See detailCombating tax evasion in times of crisis in Greece
Pantazatou, Aikaterini UL

in Cayman Financial Review (2016)

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See detailTrends and Players in Tax Policy: Greece
Pantazatou, Aikaterini UL

in M. Lang et al. (Ed.) Trends and Players in Tax Policy (2016)

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See detailPromoting solidarity in crisis times: Building on the EU Budget and the EU Funds
Pantazatou, Aikaterini UL

in Perspectives on Federalism (2015)

This article examines the evolution of the EU ‘redistributive’ policies in the (post-) crisis EU era. By reviewing the EU cohesion policy, the financial assistance mechanisms, the new economic governance ... [more ▼]

This article examines the evolution of the EU ‘redistributive’ policies in the (post-) crisis EU era. By reviewing the EU cohesion policy, the financial assistance mechanisms, the new economic governance measures and the potentials of attributing the EU fiscal capacity, it aims to conceptualize the notion of solidarity as redistribution as this has evolved by reason of the crisis. The article argues that by virtue of the diverging economies, interests and preferences of the Member States, reciprocal or ‘effects-based solidarity’ is the only type of solidarity that has been exhibited among the Member States during the crisis. It, further, shows how the principle of solidarity has not lived up to its potential in the present crisis context, but it has instead been cropped up in sharply different ways in the rhetorics and communications of political parties of all hues across the Union. [less ▲]

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See detailA “Typus” as an Appropriate Legal Tool for the interpretation of the “No Bail-out” Clause: The 'Private Investor Principle'
Pantazatou, Aikaterini UL; Rodopoulos, Michail

in European Politeia (2015)

The purpose of this paper is to present the academic debate on the interpretation of Article 125 TFEU and to critically demonstrate the jurisprudential controversy that surrounds this provision, both from ... [more ▼]

The purpose of this paper is to present the academic debate on the interpretation of Article 125 TFEU and to critically demonstrate the jurisprudential controversy that surrounds this provision, both from the CJEU standpoint as well as the Bundesverfassungsgericht’s angle. While we believe that the Court interpreted rightly the provision at issue, we argue that it has left certain questions unanswered. The second part of the paper will develop our suggestion regarding the need to construct and adopt a ‘typus’, along the lines and by analogy to the ‘private investor principle’, as an appropriate form of legal reasoning for the interpretation of the ‘no bail-out clause’ proviso, that would allow more legal certainty as to the persisting question of what kind of financial assistance meets the purpose of Article 125 TFEU. [less ▲]

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See detailAdministrative procedures in EU Funds
Pantazatou, Aikaterini UL

Presentation (2015, March)

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See detailLa transformation de la constitution économique européen
Hofmann, Herwig UL; Pantazatou, Aikaterini UL

in Idoux, Pascal; Auby, Jean-Bernard (Eds.) LE GOUVERNEMENT ECONOMIQUE EUROPEEN (2015)

La présente contribution retrace et évalue les changements et les défis conceptuels, réglementaires et institutionnels liés au modèle européen de « constitution économique ». Ce chapitre démontre que la ... [more ▼]

La présente contribution retrace et évalue les changements et les défis conceptuels, réglementaires et institutionnels liés au modèle européen de « constitution économique ». Ce chapitre démontre que la crise économique et financière actuel a initié une transformation de la « constitution économique » telle que nous la connaissions. Les fondements de la transformation furent posés en plusieurs étapes consécutives, principalement à un niveau intergouvernemental, et souvent en combinant droit de l’Union et droit international public, auxquels se sont ajoutés dans certains cas divers instruments de droit privé. Un défi pour l'avenir est ainsi posé : le développement de ces nouvelles structures devra se faire en conformité avec les principes fondateurs de l’Union, à savoir la transparence, la légitimité démocratique dans le contexte d’une Union de droit. [less ▲]

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