Profil

PANTAZATOU Aikaterini

University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

ORCID
0000-0003-2703-7893
Main Referenced Co-authors
HASLEHNER, Werner  (6)
HOFMANN, Herwig C. H.  (6)
BIANCO, Arthur  (3)
CHAOUCHE, Fatima  (3)
Kofler, Georg (3)
Main Referenced Keywords
Greece (4); internal market (3); tax transparency (3); Arbitration (2); ATAD (2);
Main Referenced Disciplines
Tax law (40)
European & international law (31)
Civil law (1)
Public law (1)

Publications (total 72)

The most downloaded
1124 downloads
Haslehner, W., Kofler, G., Pantazatou, A., & Rust, A. (Eds.). (2019). Tax and the Digital Economy: Challenges and Proposals for Reform. Wolters Kluwer. https://hdl.handle.net/10993/39658

The most cited

5 citations (Scopus®)

Pantazatou, A. (2013). Economic and political considerations in the Court’s case law post crisis: An example from tax law and the internal market. Croatian Yearbook of European Law & Policy, 9, 77-118. doi:10.3935/cyelp.09.2013.158 https://hdl.handle.net/10993/19616

PANTAZATOU, A. (In press). What Role for the EU in (Re-)Shaping Global Tax Ordering? In A. Beckers, H. Micklitz, R. Vallejo, ... P. Letto-Vanamo (Eds.), What Role for the EU in (Re-)Shaping Global Tax Ordering?United Kingdom: Hart Publishing.
Editorial reviewed

PANTAZATOU, A., & BIANCO, A. (2024). The Evolution of the Exchange of Information in the EU: Early years, DAC1 and DAC2. In M. Serrat, J. Korving, ... M. Eliantonio (Eds.), Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness. United Kingdom: Edward Elgar Publishing.
Editorial reviewed

BIANCO, A.* , & PANTAZATOU, A. (2023). Good Administration in the AI Era: The Case of Tax Administrations. ORBilu-University of Luxembourg. https://orbilu.uni.lu/handle/10993/57081.

Bianco, A., & Pantazatou, A. (2023). Taxation of Companies in Economic and Financial Distress: Luxembourg. In E. Kristoffersson (Ed.), Taxation of Companies in Economic and Financial Distress (pp. 299 - 316). Amsterdam, Unknown/unspecified: IBFD.
Peer reviewed

Pantazatou, A. (2023). Revising the justification for an EU tax in a post-crisis context. In P. Harris, D. de Cogan (Ed.), ... A. Brassey (Ed.), Tax Law in Times of Crisis and Recovery. Hart Publishing.
Peer reviewed

Pantazatou, A. (May 2023). A never-ending battle between privacy and transparency: The case of Registers of Beneficial Ownership before the CJEU. EC Tax Review, 32 (3), 103 - 116.
Peer Reviewed verified by ORBi

Pantazatou, A. (2023). What disputes does a MAP resolve? In W. Haslehner, T. Lyons, A. Pantazatou, G. Kofler, ... A. Rust (Eds.), Alternative Dispute Resolution and Tax Disputes (pp. 17-40). Edward Elgar. doi:10.4337/9781803920382

Haslehner, W., Kofler, G., Lyons, T., Pantazatou, A., & Rust, A. (Eds.). (2023). Alternative Dispute Resolution and Tax Disputes. Cheltenham, United Kingdom: Edward Elgar.

Pantazatou, A. (2023). The Navitours case: The Place where transport services are supplied. Highlights and Insights on European Taxation.
Peer reviewed

Pantazatou, A. (2022). The evolution of the right to an effective remedy and to a fair trial in direct and indirect taxation: Are we there yet? In M. Bonelli, M. Eliantonio, ... G. Gentile (Eds.), Article 47 of the EU Charter and effective judicial protection: Volume 1 - The Court of Justice’s perspective (pp. 251-272). Hart Publishing.
Peer reviewed

Pantazatou, A. (2022). Luxembourg's tax reform against aggressive tax schemes [Paper presentation]. Expert speech before the FISC Committee of the European Parliament, Belgium.

Haslehner, W., & Pantazatou, A. (2022). Luxembourg Cases. In K. E. A. Georg (Ed.), CJEU - Recent Developments in Direct Taxation 2021 (pp. 97 - 130). Vienna, Austria: Linde Publisher.

Pantazatou, A. (2022). The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways? Review of European Administrative Law.

Haslehner, W., & Pantazatou, A. (2022). Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC6). Think Tank European Parliament.

Pantazatou, A. (March 2022). The “OpenLux revelations”: Who is to be blamed? Cahiers de fiscalité luxembourgeoise et européenne, 1 (1).
Peer reviewed

Pantazatou, A. (January 2022). Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg. Intertax, 50 (1), 56 - 65.
Peer reviewed

Haslehner, W., & Pantazatou, A. (2021). Luxembourg Cases. In G. Kofler (Ed.), CJEU - Recent Developments in Direct Taxation 2020 (pp. 141 - 178). Linde.
Peer reviewed

Pantazatou, A. (2021). Luxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital Gains? In E. Kemmeren & P. Essers (Eds.), Tax Treaty Case Law around the Globe 2020. Amsterdam, Unknown/unspecified: IBFD.
Peer reviewed

Pantazatou, A. (2021). Luxembourg: Article 26 of the OECD Model: The Meaning of Foreseeable Relevance. In E. Kemmeren & P. Essers (Eds.), Tax Treaty Case Law around the Globe 2020. Amsterdam, Unknown/unspecified: IBFD.
Peer reviewed

Pantazatou, A. (2021). Luxembourg in light of the OpenLux revelations [Paper presentation]. Expert speech before the FISC Committee of the European Parliament.

Pantazatou, A. (2021). Taxation of the Platform Economy: Challenges and Lessons for Social Security. In U. Becker & O. Chesalina (Eds.), Social Law 4.0: New Approaches for Ensuring Financing Social Security in the Digital Age (2021, pp. 363-393). Nomos Verlagsgesellschaft. doi:10.5771/9783748912002
Peer reviewed

Pantazatou, A. (2020). Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6. In W. Haslehner, A. Pantazatou, G. Kofler, ... A. Rust (Eds.), A Guide to the Anti-Tax Avoidance Directive (pp. 277-303). Edward Elgar.

Pantazatou, A. (2020). Luxembourg - Recent and Pending CJEU Cases: Fiscal Unity, Taxpayers' fundamental rights and the FIAT case. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), CJEU: Recent Developments in Direct Taxation 2019. Linde.
Peer reviewed

Haslehner, W., Pantazatou, A., Kofler, G., & Rust, A. (Eds.). (2020). A Guide to the Anti-Tax Avoidance Directive. Edward Elgar.

Pantazatou, A. (2020). Ευρωπαϊκά Διαρθρωτικά Ταμεία και κρατικές ενισχύσεις. In V. Christianos & M. Rodopoulos (Eds.), Δίκαιο Κρατικών Ενισχύσεων (pp. 556-583). Nomiki Vivliothiki.

Pantazatou, A., & Rodopoulos, M. (2020). Το Επιλεκτικό Πλεονέκτημα. In V. Christianos & M. Rodopoulos (Eds.), Δίκαιο Κρατικών Ενισχύσεων (pp. 59-89). Nomiki Vivliothiki.

Chaouche, F., & Pantazatou, A. (2020). Tax Treaty Arbitration in Luxembourg. In M. Lang, J. Owens, P. Pistone, ... A. Rust, Tax Treaty Arbitration (IBFD). IBFD.
Peer reviewed

Hofmann, H., Pantazatou, A., & Zaccaroni, G. (2019). The Metamorphosis of the European Economic Constitution. (1st). Cheltenham, United Kingdom: Elgar Publishing. doi:10.4337/9781788978309

Hofmann, H., & Pantazatou, A. (2019). The transformation of the European Economic Constitution. In H. Hofmann, A. Pantazatou, ... G. Zaccaroni, The Metamorphosis of the European Economic Constitution. Edward Elgar Publishing. doi:10.4337/9781788978309.00008

Pantazatou, A. (2019). B and others: The Luxembourg Fiscal Unity regime under the scrutiny of the CJEU. Revue de Droit Fiscal.
Peer reviewed

Pantazatou, A., & Chaouche, F. (2019). Tax Transparency in Luxembourg. In F. Başaran Yavaşlar & J. Hey, Tax Transparency. IBFD.
Peer reviewed

Pantazatou, A. (2019). The New Directive on Whistleblowers’ Protection: Any Impact on Taxation?

Haslehner, W., Kofler, G., Pantazatou, A., & Rust, A. (Eds.). (2019). Tax and the Digital Economy: Challenges and Proposals for Reform. Wolters Kluwer.

Pantazatou, A. (2019). The Taxation of the Sharing Economy. In W. Haslehner, G. Kofler, A. Pantazatou, ... A. Rust (Eds.), Tax and the Digital Economy: Challenges and Proposals for Reform (pp. 215-236). Wolters Kluwer.

Pantazatou, A. (2019). The evolution of direct taxation in the EU: A multi-variable equation. In L. Almeida, M. Cantero Gamito, M. Djurovic, ... K. Purnhagen (Eds.), The Transformation of Economic Law: Essays in Honour of Hans - W. Micklitz (pp. 173 - 192). Hart Publishing.
Peer reviewed

Pantazatou, A., & Asimakopoulos, I. (2019). Assessing the post-crisis European Economic Constitution: the fiscal perspective. In H. Hofmann, A. Pantazatou, ... G. Zaccaroni, The Metamorphosis of the European Economic Constitution. Edward Elgar. doi:10.4337/9781788978309.00019
Peer reviewed

Pantazatou, A., & Asimakopoulos, I. (2019). Conventional and Unconventional Monetary Policy. In F. Fabbrini & M. Ventoruzzo, Research Handbook on European Economic Law. Edward Elgar.
Peer reviewed

Pantazatou, A. (2019). Effective Legal Remedies and Fair Trial in Tax and Time. In W. Haslehner, G. Kofler, ... A. Rust, Time and Tax - Issues in International, EU and Constitutional Law (pp. 213-238). Wolters Kluwer.
Peer reviewed

Hofmann, H., & Pantazatou, A. (2019). The transformation of the European Economic Constitution. In H. Hofmann, A. Pantazatou, ... G. Zaccaroni, The Metamorphosis of the European Economic Constitution (1st, pp. 1-26). Cheltenham, United Kingdom: Elgar. doi:10.4337/9781788978309.00008

Pantazatou, A. (2018). ‘No taxation without representation’ or ‘No representation without taxation’? In search of democratic legitimacy for taxation in the post-crisis EU. Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft, 236-263.
Peer reviewed

Pantazatou, A. (2018). Taxation of the Sharing Economy in the EU. In J. Infranca, N. Davidson, ... M. Finck (Eds.), The Cambridge Handbook of the Law of the Sharing Economy (pp. 368-380). Cambridge University Press.
Peer reviewed

Pantazatou, A. (2018). European Union Funds. In H. Hofmann, G. Rowe, ... A. Türk (Eds.), Specialized Administrative Law of the European Union: A Sectoral Review (pp. 532 - 555). Oxford University Press.
Peer reviewed

Pantazatou, A. (2018). Luxembourg: Fundamental rights in the era of information exchange – The Berlioz case (C-682/15). In Lang (et al.) (Ed.), CJEU – Recent Developments in Direct Taxation 2017. Linde.
Peer reviewed

Pantazatou, A. (2018). Corporate Tax Residence: Luxembourg National Report. In E. Traversa (Ed.), Corporate Tax Residence and Mobility. IBFD.
Peer reviewed

Pantazatou, A. (2018). Funds and EU Tax Directives. In W. Haslehner (Ed.), Investment Fund Taxation (pp. 157 - 178). Kluwer Law International.
Peer reviewed

Pantazatou, A., & Chaouche, F. (2018). Tax Transparency – EATLP National Report: Luxembourg. (2018). EATLP.

Pantazatou, A. (2017). L' échange d' informations fiscales en droit de l' Union européenne. Observateur de Bruxelles, (109).

Hofmann, H., & Pantazatou, A. (2017). La transformation de la constitution économique européenne. In J.-B. Auby & P. Idoux, Le Gouvernement économique européen (pp. 101-130). Bruylant.

Pantazatou, A. (2016). European Structural and Investment Funds and State Aid Control: Two Policies at Odds with Each Other? In H. Hofmann & C. Micheau (Eds.), State Aid Law of the European Union. Oxford University Press.

Pantazatou, A. (2016). Trends and Players in Tax Policy: Greece. In M. Lang et al. (Ed.), Trends and Players in Tax Policy. IBFD.
Peer reviewed

Pantazatou, A. (2016). Combating tax evasion in times of crisis in Greece. Cayman Financial Review.
Peer reviewed

Pantazatou, A. (2015). Promoting solidarity in crisis times: Building on the EU Budget and the EU Funds. Perspectives on Federalism.
Peer Reviewed verified by ORBi

Pantazatou, A., & Rodopoulos, M. (2015). A “Typus” as an Appropriate Legal Tool for the interpretation of the “No Bail-out” Clause: The 'Private Investor Principle'. European Politeia.
Peer reviewed

Pantazatou, A. (June 2015). Promoting solidarity in crisis times: Building on the EU Budget and the EU Funds [Paper presentation]. Solidarity in Hard Times: Solidarity and the European Social Model in times of economic crisis, Madrid, Spain.

Pantazatou, A. (May 2015). ‘No taxation without representation’ or ‘No representation without taxation’? In search of democratic legitimacy for taxation in the EU [Paper presentation]. Law and Society Annual Conference, Seattle, United States.

Pantazatou, A. (March 2015). Administrative procedures in EU Funds [Paper presentation]. Conference on the Specialised Administrative Law of the European Union, London, United Kingdom.

Hofmann, H., & Pantazatou, A. (2015). La transformation de la constitution économique européen. In P. Idoux & J.-B. Auby (Eds.), LE GOUVERNEMENT ECONOMIQUE EUROPEEN (1st). Brussells, Belgium: Bruylandt.
Peer reviewed

Hofmann, H., & Pantazatou, A. (2015). The Transformation of the European Economic Constitution. ORBilu-University of Luxembourg. https://orbilu.uni.lu/handle/10993/20056.

Pantazatou, A., & Mentis, G. (2014). The Over-Indebtedness of European Consumers after the Financial Crisis: The case of Greece. In Domurath, Comparato and Micklitz (Ed.), The Over-indebtedness of European consumers – A view from six countries. EUI Law Working Paper.
Peer reviewed

Pantazatou, A. (July 2013). Trends and Players in tax policy: Greece [Paper presentation]. Conference on 'Trends and Players in Tax Policy', Rust, Austria.

Pantazatou, A. (May 2013). Fiscal integration at any cost? An assessment of the new legal mechanisms [Paper presentation]. Workshop for Young Researchers: "Between Flexibility and Disintegration: The State of EU Law Today, Maastricht, Netherlands.

Pantazatou, A. (2013). Economic and political considerations in the Court’s case law post crisis: An example from the internal market [Paper presentation]. Jean Monnet Chair of European Public Law, Conference ‘Internal Market in the Time of Economic Crisis - Restrictions and Justifications', Dubrovnik, Croatia.

Pantazatou, A. (2013). Economic and political considerations in the Court’s case law post crisis: An example from tax law and the internal market. Croatian Yearbook of European Law & Policy, 9, 77-118. doi:10.3935/cyelp.09.2013.158
Peer reviewed

Pantazatou, A. (2013). European Economic Integration through 'fiscality': A legal perspective [Doctoral thesis, European University Institute]. ORBilu-University of Luxembourg. https://orbilu.uni.lu/handle/10993/19699

Pantazatou, A., & Rodopoulos, M. (2013). Judicial protection against OLAF’s acts: In search of effectiveness. Hellenic Review of European Law, 133-152.
Peer reviewed

Pantazatou, A. (2013). Tax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law – the Case of Greece. In M. Lang et al. (Ed.), Tax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law (pp. 479-511). Peter Lang GmnH, Frankfurt.

Pantazatou, A. (July 2012). Tax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law – the case of Greece [Paper presentation]. International Conference: 'Tax Secrecy and Tax Transparency: The Relevance for Confidentiality in Tax Law', Rust, Austria.

Pantazatou, A. (2012). National Grid Indus: The first case on companies’ exit taxation. European Business Law Review.
Peer Reviewed verified by ORBi

Pantazatou, A. (2012). Recent 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. In J. Diez-Hochleitner et. al (Ed.), Recent Trends in the Case Law of the Court of Justice of the European Union (2008-2011) (pp. 821-861). La Ley - Wolters Kluwer.

Pantazatou, A. (July 2011). Recent Trends in the Case Law of the European Court of Justice (2008-2011): The interplay between direct taxation and the internal market [Paper presentation]. I UAM Conference “Recent Trends in the Case Law of the European Court of Justice (2008-2011)", Madrid, Spain.

Pantazatou, A. (February 2011). The neglected role of direct taxation in the process of political and Economic integration [Paper presentation]. Joint Doctoral Workshop, European University Institute, University of Maastricht and University of Helsinki, Florence, Italy.

Pantazatou, A. (April 2010). The European Economic Constitution in Turbulent Times: Financial crisis and state aids [Paper presentation]. Colloque doctoral, Les enjeux d’ une constitution économique européenne – Challenges of a European Economic Constitution, Lausanne, Switzerland.

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