Katerina Pantazatou

Universite du Luxembourg

Associate Professor

162a, avenue de la Faïencerie

Luxembourg-Limpertsberg, L-1511

Luxembourg

SCHOLARLY PAPERS

21

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Scholarly Papers (21)

1.

Taxation of the Sharing Economy in the European Union

Forthcoming, Cambridge Handbook of Law and Regulation of the Sharing Economy, Davidson, Infranca and Finck (eds.), CUP 2018
Number of pages: 14 Posted: 28 Dec 2017
Katerina Pantazatou
Universite du Luxembourg
Downloads 585 (91,211)
Citation 1

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taxation, sharing economy, gig economy, European Union

2.

Funds and EU Tax Directives

Investment Fund Taxation, W. Haslehner (Ed.) (Wolters Kluwer 2018)
Number of pages: 21 Posted: 19 Dec 2018
Katerina Pantazatou
Universite du Luxembourg
Downloads 323 (181,990)

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funds, taxation, EU tax Directives

3.

National Grid Indus: The First Case on Companies' Exit Taxation

European Business Law Review, Vol. 23, No. 6, 2012
Number of pages: 30 Posted: 21 Dec 2014
Katerina Pantazatou
Universite du Luxembourg
Downloads 227 (260,057)

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National Grid Indus, company law, tax law, exit taxes

4.

Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg

Intertax
Number of pages: 16 Posted: 06 Apr 2022
Katerina Pantazatou
Universite du Luxembourg
Downloads 197 (296,447)

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ATAD, Luxembourg, anti-tax avoidance

5.

The Transformation of the European Economic Constitution

University of Luxembourg Law Working Paper No. 2015-01
Number of pages: 21 Posted: 14 Feb 2015 Last Revised: 27 Feb 2015
Herwig C.H. Hofmann and Katerina Pantazatou
Universite du Luxembourg - Faculty of Law, Economics and Finance and Universite du Luxembourg
Downloads 182 (318,417)
Citation 1

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6.

Taxation of the Platform Economy: Challenges and Lessons for Social Security

University of Luxembourg Law Research Paper
Number of pages: 32 Posted: 11 Dec 2020
Katerina Pantazatou
Universite du Luxembourg
Downloads 178 (324,859)

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platform economy, taxation, social security

7.

Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Greek Tax Law

Kristoffersson, Lang, Pistone, Schuch, Staringer, Storck,eds., Tax Secrecy and Tax Transparency: The relevance of confidentiality in tax law (Peter Lang 2013).
Number of pages: 31 Posted: 03 Nov 2014
Katerina Pantazatou
Universite du Luxembourg
Downloads 172 (334,836)

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Tax Law, Tax Secrecy, Tax Transparency, Confidentiality

8.

Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring Through DAC 6

A Guide to the Anti-Tax Avoidance Directive (W. Haslehner, K. Pantazatou, G. Kofler, A. Rust (eds.), Forthcoming
Number of pages: 27 Posted: 29 May 2020
Katerina Pantazatou
Universite du Luxembourg
Downloads 166 (345,344)

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DAC 6, Mandatory Disclosure Rules, Exchange of Information, Taxpayers’ Rights

9.

Fundamental Rights in the Era of Information Exchange - The Berlioz Case (C-682/15)

CJEU: Recent Developments in Direct Taxation (2017)
Number of pages: 13 Posted: 17 May 2019
Katerina Pantazatou
Universite du Luxembourg
Downloads 162 (352,596)

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exchange of tax information, Berlioz, taxpayers' rights, fundamental rights

10.

Two Policies at Odds with Each Other? European Structural and Investment Funds and State Aid Control

Number of pages: 38 Posted: 21 Nov 2016
Katerina Pantazatou
Universite du Luxembourg
Downloads 82 (578,118)
Citation 1

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State Aids, EU Cohesion Policy, EU Funds

11.

Judicial Protection Against Olaf's Acts: In Search of Effectiveness

Hellenic Review of European Law, International Edition 2013, 133 - 152
Number of pages: 20 Posted: 02 Nov 2014
Michail Rodopoulos and Katerina Pantazatou
National and Kapodistrian University of Athens and Universite du Luxembourg
Downloads 81 (582,289)

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OLAF, judicial protection, effectiveness

12.

The “OpenLux revelations”: Who is to be blamed?

Cahiers de fiscalité luxembourgeoise et européenne
Number of pages: 7 Posted: 08 Apr 2022
Katerina Pantazatou
Universite du Luxembourg
Downloads 80 (586,575)

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tax scandals, OpenLux, substance, beneficial ownership, tax evasion

13.

Solidarity in Hard Times. Solidarity and the European Social Model in Times of Economic Crisis

Maillo J. et al "Solidarity in Hard Times. Solidarity and the European Social Model in times of economic crisis" Perspectives on Federalism 7(3) (Special Issue), 2015.
Number of pages: 172 Posted: 15 Jan 2016 Last Revised: 14 Apr 2016
Universidad San Pablo CEU, Universidad Nacional de Educación a Distancia, University of Florence - Faculty of Law, University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR), Universite du Luxembourg, Fundación Manuel Giménez Abad, University of Turin, Ca Foscari University of Venice and University of Padua
Downloads 73 (617,462)

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EU law, solidarity, supranational integration, new economic governance

14.

Effective Legal Remedies and Fair Trial in Tax and Time

Time and Tax: Issues in International, EU, and Constitutional Law, W. Haslehner, G. Kofler and A. Rust (Eds.),(Wolters Kluwer 2018)
Number of pages: 28 Posted: 30 Apr 2019
Katerina Pantazatou
Universite du Luxembourg
Downloads 71 (626,836)

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taxation, fundamental rights, right to a fair trial, right to an effective judicial remedy

15.

Combating Tax Evasion in Times of Crisis in Greece

Cayman Financial Review, Jan 2016
Number of pages: 7 Posted: 21 Nov 2016
Katerina Pantazatou
Universite du Luxembourg
Downloads 67 (646,210)

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Tax Evasion, Greece

16.

Promoting Solidarity in Crisis Times: Building on the EU Budget and the EU Funds

Perspectives on Federalism, 2015
Number of pages: 28 Posted: 30 Dec 2015
Katerina Pantazatou
Universite du Luxembourg
Downloads 67 (646,210)

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solidarity, redistribution, EU budget, EU cohesion policy, EU Funds, crisis

17.

The Over-Indebtedness of European Consumers: A View from Greece

Georgios Mentis and Katerina Pantazatou, 'The Over-indebtedness of European Consumers - A view from Greece' in Irina Domurath, Guido Comparato and Hans-W. Micklitz (eds.), 'The Over-indebtedness of European Consumers – A View from Six Countries', EUI Department of Law Research Paper No. 2014/10
Number of pages: 48 Posted: 03 Nov 2014
Katerina Pantazatou and Georgios Mentis
Universite du Luxembourg and Independent
Downloads 66 (651,164)

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financial crisis, consumer law, debt, Greece

18.

A 'Typus' as an Appropriate Legal Tool for the Interpretation of the 'No Bail-Out' Clause: The 'Private Investor Principle'

European Politeia 2/2015
Number of pages: 38 Posted: 09 Dec 2015 Last Revised: 10 Dec 2015
Katerina Pantazatou and Michail Rodopoulos
Universite du Luxembourg and National and Kapodistrian University of Athens
Downloads 40 (808,945)

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No bailout clause, EU crisis, private investor

19.

Economic and Political Considerations of the Court's Case Law Post Crisis: An Example from Tax Law and the Internal Market

Croatian Yearbook of European Law and Policy 9 [2013] 77-118.
Number of pages: 42 Posted: 02 Nov 2014
Katerina Pantazatou
Universite du Luxembourg
Downloads 31 (882,038)

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Direct taxation, Internal Market, Court of Justice of the European Union

20.

Revising the Justification for an EU Tax in a Post-Crisis Context

https://www.bloomsbury.com/uk/tax-law-in-times-of-crisis-and-recovery-9781509958030/
Number of pages: 20
Katerina Pantazatou
Universite du Luxembourg
Downloads 2

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EU tax, own resources, benefit theory, EU budget, justification to tax

21.

A Never-Ending Battle Between Privacy and Transparency: The Case of Registers of Beneficial Ownership Before the CJEU

EC Tax Review, Forthcoming
Posted: 19 Apr 2023
Katerina Pantazatou
Universite du Luxembourg

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transparency, register of beneficial ownership, anti-money laundering, privacy, data