References of "Pantazatou, Aikaterini 50002809"
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See detailTax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law – the Case of Greece
Pantazatou, Aikaterini UL

in M. Lang et al. (Ed.) Tax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law (2013)

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See detailJudicial protection against OLAF’s acts: In search of effectiveness
Pantazatou, Aikaterini UL; Rodopoulos, Michail

in Hellenic Review of European Law (2013)

Judicial access and the existence of effective legal means of judicial protection constitute the cornerstone of the right to effective judicial protection. The present article aims to examine the ... [more ▼]

Judicial access and the existence of effective legal means of judicial protection constitute the cornerstone of the right to effective judicial protection. The present article aims to examine the possibilities of judicial protection enjoyed by the suspects who are investigated by OLAF. The article will attempt to show that the Court’s case-law concerning the admissibility conditions for actions for annulment deprives in practice the applicant from effectively challenging any illegal activities of OLAF. The first part will deal with the remote possibility of an action for annulment, while the second part will demonstrate that the legal remedy of the action for damages can only tackle a minor part of OLAF’s activities, rendering its actions practically free from judicial control. The expectation of “a complete system of legal remedies and procedures” in the case of OLAF is proven to be particularly ambitious. The purpose of this article is to shed some light in the lacuna of the judicial control of OLAF’s actions and to identify appropriate ways to ensure that the rights of the persons under investigation are being fully respected. [less ▲]

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See detailRecent Trends in the Case Law of the Court of Justice of the European Union (2008-2011): The Interplay between Direct Taxation and the Internal Market
Pantazatou, Aikaterini UL

in J. Diez-Hochleitner et. al (Ed.) Recent Trends in the Case Law of the Court of Justice of the European Union (2008-2011) (2012)

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See detailNational Grid Indus: The first case on companies’ exit taxation
Pantazatou, Aikaterini UL

in European Business Law Review (2012)

The article examines the contribution of a much anticipated judgment, the National Grid Indus, in the free movement of companies in the European Union. This reference for a preliminary ruling constitutes ... [more ▼]

The article examines the contribution of a much anticipated judgment, the National Grid Indus, in the free movement of companies in the European Union. This reference for a preliminary ruling constitutes a remarkable decision of the Grand Chamber of the CJEU, as it can be easily deduced by the number of the intervening Member States. Its significance relies on the fact that it constitutes the first case, decided by the CJEU, on the compatibility of companies’ exit taxes with freedom of establishment. It also provides the Court with an opportunity to revisit its Daily Mail and Cartesio case law. The article researches the impact of the judgment on companies’ exit taxation, while it also analyses the case in the context of previous case law both on exit taxation on natural persons and companies’ freedom of emigration. [less ▲]

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