References of "Pantazatou, Aikaterini 50002809"
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See detailEuropean Economic Integration through 'fiscality': A legal perspective
Pantazatou, Aikaterini UL

Doctoral thesis (2013)

The present thesis aims to explore the role and the evolution of tax and fiscal integration (and by implication, a central component of economic integration) from a legal perspective. “Integration through ... [more ▼]

The present thesis aims to explore the role and the evolution of tax and fiscal integration (and by implication, a central component of economic integration) from a legal perspective. “Integration through fiscality”, as perceived in this dissertation, comprises two components: direct taxation and fiscal policies (the public finance management of the Member States). The present thesis sets out by pointing to the paradox that, despite their central role in the attainment of an “economic union” without frontiers, “fiscal matters” remain without any solid constitutional framework. After demonstrating the lack of a “constitutional fiscal framework”, the thesis proceeds with a historical account, through the turning points of European Economic integration (Pre- Maastricht, Post-Maastricht and financial crisis). This narrative aims to show the inter institutional struggles among the different actors (the legislator, the Member States, the executive and the judiciary) in their bid to fill this lacuna in the European (Economic) Constitution, through distinct or sometimes parallel ways. To this end, the thesis primarily gives the institutional and constitutional background of ‘fiscality’, while it continues by analysing the different possibilities of integration through ‘fiscality’: a) positive integration through the legislator via hard or soft law means, b) spontaneous integration triggered by regulatory competition and the Member States, c) ‘coordinated’ integration prompted by the Member States, d) negative integration prompted by the CJEU, e) crisis-induced integration outside or within the EU law framework, f) integration by ‘force’, g) integration by exception. The thesis maintains that, notwithstanding the efforts of the CJEU that has risen as the key player pushing for integration in the area of the tax policy, it has been the recent financial crisis which has spurred the other actors towards more integration in the area of fiscal policies with the anticipated domino effects in the direct taxation field. The final part of the thesis attempts, by means of a normative claim, to sketch the salient features of a ‘fiscal Constitution’ for the EU, as part of the ‘new economic governance construction’, that will be both (politically) feasible and compliant with certain standards of legitimacy and the rule of law desiderata. [less ▲]

Detailed reference viewed: 138 (6 UL)
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)

Detailed reference viewed: 165 (0 UL)
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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 ▲]

Detailed reference viewed: 62 (3 UL)
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)

Detailed reference viewed: 65 (2 UL)
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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 ▲]

Detailed reference viewed: 60 (3 UL)