References of "Pantazatou, Aikaterini 50002809"
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See detailThe evolution of the right to an effective remedy and to a fair trial in direct and indirect taxation: Are we there yet?
Pantazatou, Aikaterini UL

in Bonelli, Matteo; Eliantonio, Mariolina; Gentile, Giulia (Eds.) Article 47 of the EU Charter and effective judicial protection: The Court of Justice’s perspective (in press)

Detailed reference viewed: 35 (1 UL)
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See detailRevising the justification for an EU tax in a post-crisis context
Pantazatou, Aikaterini UL

in de Cogan, Dominic; Brassey, Alexis (Eds.) Tax Law in Times of Crisis and Recovery (in press)

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See detailThe “OpenLux revelations”: Who is to be blamed?
Pantazatou, Aikaterini UL

in Cahiers de fiscalité luxembourgeoise et européenne (2022), 1(1),

Detailed reference viewed: 28 (3 UL)
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See detailCritical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg
Pantazatou, Aikaterini UL

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: 52 (2 UL)
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See detailLuxembourg Cases
Haslehner, Werner UL; Pantazatou, Aikaterini UL

in Kofler, Georg; et al. (Eds.) CJEU - Recent Developments in Direct Taxation 2020 (2021)

Detailed reference viewed: 44 (2 UL)
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See detailLuxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital Gains?
Pantazatou, Aikaterini UL

in Kemmeren, Eric; Essers, Peter (Eds.) Tax Treaty Case Law around the Globe 2020 (2021)

Detailed reference viewed: 90 (1 UL)
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See detailLuxembourg: Article 26 of the OECD Model: The Meaning of Foreseeable Relevance
Pantazatou, Aikaterini UL

in Kemmeren, Eric; Essers, Peter (Eds.) Tax Treaty Case Law around the Globe 2020 (2021)

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See detailTaxation of the Platform Economy: Challenges and Lessons for Social Security
Pantazatou, Aikaterini UL

in Becker, Ulrich; Chesalina, Olga (Eds.) Social Law 4.0: New Approaches for Ensuring Financing Social Security in the Digital Age (2021)

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See detailEffective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6
Pantazatou, Aikaterini UL

in Haslehner, Werner; Pantazatou, Aikaterini; Kofler, Georg (Eds.) et al A Guide to the Anti-Tax Avoidance Directive (2020)

Detailed reference viewed: 95 (5 UL)
See detailA Guide to the Anti-Tax Avoidance Directive
Haslehner, Werner UL; Pantazatou, Aikaterini UL; Kofler, Georg et al

Book published by Edward Elgar (2020)

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See detailLuxembourg - Recent and Pending CJEU Cases: Fiscal Unity, Taxpayers' fundamental rights and the FIAT case
Pantazatou, Aikaterini UL

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU: Recent Developments in Direct Taxation 2019 (2020)

Detailed reference viewed: 84 (5 UL)
See detailΕυρωπαϊκά Διαρθρωτικά Ταμεία και κρατικές ενισχύσεις
Pantazatou, Aikaterini UL

in Christianos, Vasileios; Rodopoulos, Michail (Eds.) Δίκαιο Κρατικών Ενισχύσεων (2020)

Detailed reference viewed: 107 (1 UL)
See detailΤο Επιλεκτικό Πλεονέκτημα
Pantazatou, Aikaterini UL; Rodopoulos, Michail

in Christianos, Vasileios; Rodopoulos, Michail (Eds.) Δίκαιο Κρατικών Ενισχύσεων (2020)

Detailed reference viewed: 103 (2 UL)
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See detailTax Treaty Arbitration in Luxembourg
Chaouche, Fatima UL; Pantazatou, Aikaterini UL

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: 134 (15 UL)
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See detailThe Metamorphosis of the European Economic Constitution
Hofmann, Herwig UL; Pantazatou, Aikaterini UL; Zaccaroni, Giovanni

Book published by Elgar Publishing - 1st (2019)

Detailed reference viewed: 223 (23 UL)
See detailThe transformation of the European Economic Constitution
Hofmann, Herwig UL; Pantazatou, Aikaterini UL

in Hofmann, Herwig; Pantazatou, Aikaterini; Zaccaroni, Giovanni (Eds.) The Metamorphosis of the European Economic Constitution (2019)

Detailed reference viewed: 152 (9 UL)
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See detailB and others: The Luxembourg Fiscal Unity regime under the scrutiny of the CJEU
Pantazatou, Aikaterini UL

in Revue de Droit Fiscal (2019)

Detailed reference viewed: 98 (6 UL)
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See detailTax Transparency in Luxembourg
Pantazatou, Aikaterini UL; Chaouche, Fatima UL

in Başaran Yavaşlar, Funda; Hey, Johanna (Eds.) Tax Transparency (2019)

Detailed reference viewed: 109 (4 UL)