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Showing results 1 to 20 of 65
   Revising the justification for an EU tax in a post-crisis contextPantazatou, Aikaterini  in Harris, Peter; de Cogan, Dominic; Brassey, Alexis (Eds.) Tax Law in Times of Crisis and Recovery (2023) Detailed reference viewed: 25 (1 UL)The Navitours case: The Place where transport services are supplied.Pantazatou, Aikaterini in Highlights and Insights on European Taxation (2023) Detailed reference viewed: 67 (2 UL)The evolution of the right to an effective remedy and to a fair trial in direct and indirect taxation: Are we there yet?Pantazatou, Aikaterini in Bonelli, Matteo; Eliantonio, Mariolina; Gentile, Giulia (Eds.) Article 47 of the EU Charter and effective judicial protection: Volume 1 - The Court of Justice’s perspective (2022) Detailed reference viewed: 59 (6 UL)Luxembourg CasesHaslehner, Werner ; Pantazatou, Aikaterini in Georg, Kofler (et al.) (Ed.) CJEU - Recent Developments in Direct Taxation 2021 (2022) Detailed reference viewed: 30 (5 UL)Luxembourg's tax reform against aggressive tax schemesPantazatou, Aikaterini Speeches/Talks (2022) Detailed reference viewed: 14 (0 UL)The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways?Pantazatou, Aikaterini Article for general public (2022) Detailed reference viewed: 38 (4 UL) Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC6)Haslehner, Werner ; Pantazatou, Aikaterini Report (2022) Detailed reference viewed: 230 (1 UL)The “OpenLux revelations”: Who is to be blamed?Pantazatou, Aikaterini in Cahiers de fiscalité luxembourgeoise et européenne (2022), 1(1), Detailed reference viewed: 37 (3 UL)Critical Review of the ATAD Implementation: The Implementation of the ATAD in LuxembourgPantazatou, Aikaterini in Intertax (2022), 50(1), 56-65 This article examines the implementation of the ATAD in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an ... [more ▼] This article examines the implementation of the ATAD in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an analytical and critical manner by going through all ATAD anti-avoidance provisions and examining the way they were implemented into Luxembourg law and how they differentiate from the previous rules (if they existed at all). It also critically assesses whether these changes have given rise to any inconsistencies or remaining questions. [less ▲] Detailed reference viewed: 67 (2 UL)Luxembourg CasesHaslehner, Werner ; Pantazatou, Aikaterini in Kofler, Georg; et al. (Eds.) CJEU - Recent Developments in Direct Taxation 2020 (2021) Detailed reference viewed: 54 (4 UL)Luxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital Gains?Pantazatou, Aikaterini in Kemmeren, Eric; Essers, Peter (Eds.) Tax Treaty Case Law around the Globe 2020 (2021) Detailed reference viewed: 108 (3 UL)Luxembourg: Article 26 of the OECD Model: The Meaning of Foreseeable RelevancePantazatou, Aikaterini in Kemmeren, Eric; Essers, Peter (Eds.) Tax Treaty Case Law around the Globe 2020 (2021) Detailed reference viewed: 116 (1 UL)Luxembourg in light of the OpenLux revelationsPantazatou, Aikaterini Speeches/Talks (2021) Detailed reference viewed: 17 (1 UL)Taxation of the Platform Economy: Challenges and Lessons for Social SecurityPantazatou, Aikaterini in Becker, Ulrich; Chesalina, Olga (Eds.) Social Law 4.0: New Approaches for Ensuring Financing Social Security in the Digital Age (2021) Detailed reference viewed: 79 (3 UL)Το Επιλεκτικό ΠλεονέκτημαPantazatou, Aikaterini ; in Christianos, Vasileios; Rodopoulos, Michail (Eds.) Δίκαιο Κρατικών Ενισχύσεων (2020) Detailed reference viewed: 110 (4 UL)Ευρωπαϊκά Διαρθρωτικά Ταμεία και κρατικές ενισχύσειςPantazatou, Aikaterini in Christianos, Vasileios; Rodopoulos, Michail (Eds.) Δίκαιο Κρατικών Ενισχύσεων (2020) Detailed reference viewed: 117 (4 UL) Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6Pantazatou, Aikaterini in Haslehner, Werner; Pantazatou, Aikaterini; Kofler, Georg (Eds.) et al A Guide to the Anti-Tax Avoidance Directive (2020) Detailed reference viewed: 101 (5 UL)A Guide to the Anti-Tax Avoidance DirectiveHaslehner, Werner ; Pantazatou, Aikaterini ; et alBook published by Edward Elgar (2020) Detailed reference viewed: 286 (6 UL)Luxembourg - Recent and Pending CJEU Cases: Fiscal Unity, Taxpayers' fundamental rights and the FIAT casePantazatou, Aikaterini in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU: Recent Developments in Direct Taxation 2019 (2020) Detailed reference viewed: 91 (5 UL) Tax Treaty Arbitration in LuxembourgChaouche, Fatima ; Pantazatou, Aikaterini in Lang, Michael; Owens, Jeffrey; Pistone, Pasquale (Eds.) et al Tax Treaty Arbitration (2020) 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 ▲] Detailed reference viewed: 140 (16 UL) |
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