Francisco Alfredo Garcia Prats

Universitat de València

Jean Monnet Chair 'EU Law and Taxation'

Valencia

Spain

http://www.tributacioninternacional.com/profesorado/f-alfredo-garcia-prats/

SCHOLARLY PAPERS

32

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Scholarly Papers (32)

1.

The 'Abuse of Tax Law': Prospects and Analysis

Essays in International and European Tax Law. ed by G. Bizioli. Jovene editore. Napoli. 2010. p. 50-148
Number of pages: 100 Posted: 07 Jul 2013
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 274 (139,614)

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abuse of tax law, GAAR, tax avoidance, fraus legis, tax treaty abuse, abuse of EU Law, Mergers Directive, wholly artificial arrangements

2.

Qualification of Hybrid Financial Instruments in Tax Treaties

Diritto e Pratica Tributaria Internazionale, No. 3, p. 977, 2011
Number of pages: 32 Posted: 21 May 2013
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 222 (171,677)

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hybrid financial instruments, tax treaties, interest, dividend, debt vs equity, double non-taxation

3.

Source, Residence and Nationality in Income Tax Matters: Between International Tax Rules and EU Law

Rivista di Diritto Tributario Internazionale. International Tax Law Review. 2/2013, p. 29-90.
Number of pages: 69 Posted: 30 Dec 2014
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 155 (236,085)

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Source of income, Tax residence, Income tax law, EU Law, Tax Treaties, Fundamental Freedoms

4.

La Interpretación Jurisprudencial Como Mecanismo Para Hacer Frente a La Elusión Tributaria (The Judicial Interpretation as a Mechanism to Counteract Tax Evasion)

Tribuna Fiscal núm 220, February 2009
Number of pages: 17 Posted: 23 Jul 2013
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 61 (433,888)

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artists, sports-persons, tax treaties, dynamic interpretation, OECD MC, tax avoidance, tax evasion

5.

The Legal Protection of EU Law in Tax Matters: The Impact of FII Group Litigation

Tax Notes International, Vol. 72, No. 10, 2013
Number of pages: 13 Posted: 11 Dec 2013
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 41 (514,548)

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effective legal protection, effectiveness principle, EU Law, tax matters, refund of undue taxes, mistake claim

6.

Los Efectos De La Incompatibilidad De Las Normas Tributarias Con El Ordenamiento De La Ue Y La Restitución De Lo Ingresado (The Effects of the Incompatibility of Tax Rules with EU Law and the Refund of Paid Amounts)

Revista de Contabilidad y Tributación, núm 364, 2013
Number of pages: 32 Posted: 23 Jul 2013
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 41 (514,548)

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refund of taxes, EU Law, autonomous procedural principle, principle of equivalence, principle of effectiveness

7.

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020)
Number of pages: 14 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 40 (519,321)
Citation 2

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Taxation, Tax law, European taxation

8.

OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the 'Beneficial Ownership' Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019)
Number of pages: 23 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 38 (528,940)

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Taxation, Tax law, European taxation

9.

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020)
Number of pages: 10 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 33 (554,875)

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Taxation, Tax law, European taxation

10.

The Implementation of the Directive on Tax Intermediaries in Spain (DAC6)

Paper num 14. AEDAF, 2019
Number of pages: 78 Posted: 19 Mar 2021
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 32 (560,338)

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DAC6, tax intermediaries, BEPS, mandatory disclosure program, hallmarks, professional secrecy, legal privilege, nemo tenetur

11.

Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 31 (565,755)

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Taxation, Tax law, European taxation

12.
Downloads 31 (565,755)
Citation 1

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inheritance tax, EU Law, fundamental freedoms, free movement of capital

13.

Il Patto Di Stabilità E La Governace Multi Livello: Limiti Europei E Finanza Pubblica Locale: L’Esperienza Spagnola (Stability Pact and Multi-Level Governance: European Constraints and Local Public Finance: The Spanish Experience)

Rivista Trimestrale di Diritto Tributario, Vol. 2, pp. 25-50, 2012
Number of pages: 26 Posted: 29 May 2013
Francisco Alfredo Garcia Prats
Universitat de València
Downloads 31 (565,755)

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local public finance, stability pact, financial stability, constitutional principles, public debt, public deficit

14.

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 25 (602,667)

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Taxation, Tax law, European taxation

15.

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review Under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

European Taxation, vol. 58, n. 2/3 (2018)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 23 (616,089)

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Taxation, Tax law, European taxation

16.

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

European Taxation, vol. 58, n. 9 (2018)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 22 (623,060)

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Taxation, Tax law, European taxation

17.

OS ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission V. United Kingdom ('Final Losses') (Case C-172/13), Concerning the 'Marks & Spencer Exception'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 21 (630,027)

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Taxation, Tax law, European taxation

18.

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations

European Taxation, vol. 58, n. 4 (2018)
Number of pages: 12 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 19 (644,215)

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Taxation, Tax law, European taxation

19.

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 28 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 19 (644,215)

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Taxation, Tax law, European taxation

20.

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

European Taxation, 2020
Number of pages: 20 Posted: 30 Dec 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 18 (651,306)

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Taxation, Tax law, European taxation

21.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 16 (665,663)

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Taxation, Tax law, European taxation

22.

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

European Taxation, vol. 57, n. 1 (2017)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 16 (665,663)

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Taxation, Tax law, European taxation

23.

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

European Taxation, vol. 56, n. 6 (2016)
Number of pages: 11 Posted: 21 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 15 (673,188)

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Taxation, Tax law, European taxation

24.

OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'

European Taxation, vol. 56, n. 5 (2016)
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 15 (673,188)

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Taxation, Tax law, European taxation

25.

OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

European Taxation, vol. 56, n. 1 (2016)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 15 (673,188)

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Taxation, Tax law, European taxation

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infringement procedure, EU Law, judicial review, State liability, VAT

27.

OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

European Taxation, vol. 57, n. 4 (2017)
Number of pages: 16 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Independent, Independent, Independent, Independent and Asociación Española de Asesores Fiscales (AEDAF)
Downloads 13 (688,485)

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Taxation, Tax law, European taxation

28.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021) [ISSN: 2352-9199]
Number of pages: 7 Posted: 11 Sep 2021 Last Revised: 15 Sep 2021
Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 9 (719,769)

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Taxation, Tax law, European taxation

29.

Opinion Statement ECJ-TF 3/2020 on the General Court judgments of 15 July 2020 in the Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establishments in Ireland

European Taxation, 2021 (Volume 61), No. 2/3
Number of pages: 14 Posted: 20 Sep 2021
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 1 (787,963)

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Taxation, Tax law, European taxation

30.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020
Posted: 20 Aug 2020
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

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Taxation, Tax law, European Union law

31.

Tributación internacional de la economía digital: el mundo post-BEPS

García Prats, F. A. 'Tributación internacional de la economía digital: el mundo post-BEPS. (Julio 31,2021) en García Prats, F. A. (ed) Transformación Digital y Justicia Tributaria. Tirant lo Blanch. 2021. forthcomming.
Number of pages: 35
Francisco Alfredo Garcia Prats
Universitat de València
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#digitaltax, #tax, #GloBE, #digitaleconomy

32.

Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 February 2021 in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit

CFE Tax Advisers Europe
Number of pages: 14
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
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Taxation, Tax law, European taxation