João Félix Pinto Nogueira

Law School - Catholic University of Portugal (UCP)

International Bureau of Fiscal Documentation

Deputy Academic Chairman

Rietlandpark, 301

Amsterdam, 1019 DW

Netherlands

University of Cape Town (UCT)

Honorary Associate Professor

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

SCHOLARLY PAPERS

77

DOWNLOADS
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12,573

SSRN CITATIONS
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Top 91,070

in Total Papers Citations

3

CROSSREF CITATIONS

1

Scholarly Papers (77)

1.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira and Craig West
Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town, Law School - Catholic University of Portugal (UCP) and International Bureau for Fiscal Documentation (IBFD)
Downloads 861 (40,344)

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Taxation, Tax law, International taxation

2.

Tax Administration and Technology: From Enhanced to No-Cooperation?

Digital Transformation of Tax Administrations
Number of pages: 29 Posted: 14 Jun 2022 Last Revised: 16 Jun 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 684 (54,821)

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Taxation, Tax law, European taxation, Digital transformation, tax administration

3.

The OECD Public Consultation Document 'Global Anti-Base Erosion (GloBE) Proposal - Pillar Two': An Assessment

Bulletin for International Taxation, 2-2020, IBFD
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 19 Aug 2020
João Félix Pinto Nogueira, Pasquale Pistone, Betty Andrade and Alessandro Turina
Law School - Catholic University of Portugal (UCP), Vienna University of Economics and Business, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation
Downloads 565 (69,962)

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Taxation, Tax law, European taxation

4.

The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment

Bulletin for International Taxation, 1-2020, IBFD
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 20 Aug 2020
João Félix Pinto Nogueira, Betty Andrade, Pasquale Pistone and Alessandro Turina
Law School - Catholic University of Portugal (UCP), International Bureau of Fiscal Documentation, Vienna University of Economics and Business and International Bureau of Fiscal Documentation
Downloads 323 (133,916)
Citation 1

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Taxation, Tax law, European taxation

5.

Portugal: The Impact of the OECD and the UN Models in the Portuguese DTC's

The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties, 2012
Number of pages: 35 Posted: 19 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 214 (201,683)

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tax treaty policy, double tax conventions

6.

Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy

Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]
Number of pages: 20 Posted: 20 Apr 2021 Last Revised: 04 Jun 2021
João Félix Pinto Nogueira, Pasquale Pistone and Alessandro Turina
Law School - Catholic University of Portugal (UCP), Vienna University of Economics and Business and International Bureau of Fiscal Documentation
Downloads 211 (204,392)

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Taxation, Tax law, European taxation

7.

Algumas notas sobre a Mens Iuris do TJCE em matéria de fiscalidade directa (Some Notes on the ECJ’s Mens Iuris on Direct Taxation)

Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador), 2006
Number of pages: 11 Posted: 17 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 209 (206,185)

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Taxation, Tax law

8.

Semiótica de la proporcionalidad - de la catedral de santiago a la fiscalidad directa europea (Semiotics of Proportionality - Proportionality in Direct Taxation)

Dereito - Revista Xurídica da Universidad de Santiago de Compostela, Vol. 18, Nº 1, 2009, págs. 315-330
Number of pages: 12 Posted: 12 Aug 2020 Last Revised: 08 Sep 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 206 (208,903)

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Taxation, Tax law

9.

Taxation of Charities in Portugal (Portuguese National Report for the EATLP Congress in Rotterdam)

EATLP Series, 2015
Number of pages: 44 Posted: 06 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 203 (211,753)

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Taxation, Tax Law, European Taxation

10.

Regole di deducibilità degli interessi e diritto dell’Unione europea alla luce del caso Lexel (Interest Limitation Rules and EU Law Following Lexel)

Diritto e Pratica Tributaria Internazionale 2021
Number of pages: 9 Posted: 03 Feb 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 200 (214,701)

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Taxation, Tax law, European taxation

11.

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal

Opinio Juris in Comparatione, Studies in Comparative and National Law Impact of Coronavirus Emergency - Special Issue 2020
Number of pages: 24 Posted: 08 Feb 2021 Last Revised: 24 May 2021
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 200 (214,701)

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Tax, Taxation, Tax law, International taxation, CIT, PIT, VAT, Deferral, Policy, SARS-CoV-2, COVID, COVID-19, Portugal

12.

Neutralização na distribuição de dividendos intra-europeia (Neutralization of Intra-European Dividend Distribution)

Revista de Finanças Públicas e Direito Fiscal (2014)
Number of pages: 15 Posted: 21 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 198 (216,599)

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Tributação, sociedades não residentes

13.

Segurança Social - Perspectiva Fiscal [Social Security - Tax Perspective]

Nos vinte anos do Código das Sociedades Comerciais, Homenagem aos Prof. A. Ferrer Correia, Orlando de Carvalho e Vasco Lobo Xavier, Vol. II, 2007
Number of pages: 21 Posted: 20 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 197 (217,577)

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Taxation, Tax law

14.

Portugal: Non-Discrimination and Access to Domestic Law Incentives for Individuals in the Residence State

Tax Treaty Case Law around the Globe, 2016
Number of pages: 1 Posted: 14 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 193 (221,574)

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Taxation, Tax Law, European Taxation

15.

Autonomas ma non troppo - Reflexiones sobre la autonomía de los entes infra-estatales a la luz de la Sentencia Geurts - STJUE de 25 Octobre de 2007 (Autonomas Ma Non Troppo - Analysis of the Autonomy of Infra-State Entities Following Cjeu's Decision on Geurts on 25th October 2007)

Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos, 2009
Number of pages: 46 Posted: 20 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 190 (224,633)

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autonomía, igualdad, tributario, europeo e infra-estatal

16.

Portugal: Tax Residence Certification and Entitlement to Compensatory Interest Within a Relief at Source System

Tax Treaty Case Law around the Globe, 2016
Number of pages: 1 Posted: 14 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 189 (225,653)

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Taxation, Tax Law, European Taxation

17.

Tributação e Desenvolvimento - Contributo do direito fiscal internacional (Tax and Development: The Contribute From International Taxation)

Revista Direito e Desenvolvimento, 2011
Number of pages: 21 Posted: 07 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 188 (226,635)

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Tax, International Tax Law, Development

18.

A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados (The Legal Standing of the Taxpayer in the Framework of Exchange of Information Procedure)

Argumentum (2014)
Number of pages: 21 Posted: 21 Aug 2020
João Félix Pinto Nogueira and Andrea Guerreiro
Law School - Catholic University of Portugal (UCP) and affiliation not provided to SSRN
Downloads 187 (227,682)

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Exchange of informations, Taxpayers, Procedural rights

19.

Breve anotação sobre o conceito de taxa (Brief Notes on the Concept of Tariff)

Revista da Faculdade de Direito da Universidade do Porto, 2005
Number of pages: 5 Posted: 20 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 187 (227,682)

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Taxation, Tax law, tariff

20.

Portugal: Right to be Notified in Requested State

Tax Treaty Case Law Around the Globe 2014
Number of pages: 2 Posted: 21 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 186 (228,720)

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Taxation, Tax law, European taxation

21.

Incentivos fiscais para a investigação e desenvolvimento em Portugal (Tax Benefits for Research and Development in Portugal)

Revista da Faculdade de Direito da Universidade do Porto, 2004
Number of pages: 13 Posted: 20 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 186 (228,720)

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Taxation, Tax law

22.

Preface to the Book of Catarina Gomes Mendes Noronha, Novo Regime Fiscal De Comunicação Obrigatória – Esquemas De Planeamento Fiscal (New Mandatory Reporting Tax Regime - Tax Planning Schemes)

Novo Regime Fiscal de Comunicação Obrigatória – Esquemas de Planeamento Fiscal (Catarina Gomes Mendes Noronha), 2021
Number of pages: 15 Posted: 12 Jun 2021
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 185 (229,839)

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Taxation, Tax Law, International Taxation

23.

A Critical Exam of the Reasons Put Forward to Support New Tax Measures for Overcoming the Challenges Created by Digitalisation

Number of pages: 15 Posted: 06 Apr 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 182 (233,167)

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Taxation, Tax law, European taxation

24.

Abuse through the use of shell companies and arrangements for tax purposes in the EU Feedback to the EU consultation by the IBFD task force on EU law

4 Intl. Tax Stud. 7 (2021), Journal Articles & Opinion Pieces IBFD
Number of pages: 62 Posted: 16 Feb 2022 Last Revised: 23 Feb 2022
Pasquale Pistone, João Félix Pinto Nogueira, Alessandro Turina and Ivan Lazarov
Vienna University of Economics and Business, Law School - Catholic University of Portugal (UCP), International Bureau of Fiscal Documentation and WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 180 (235,392)

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Taxation, Tax law, International taxation, European taxation

25.

Abuse, Proportionality and the Burden of Proof in CJEU's Case Law on Direct Taxation

Number of pages: 21 Posted: 16 Mar 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 176 (239,971)

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Taxation, Tax law, International taxation, European taxation

26.

Los impuestos de salida sobre personas jurídicas en Portugal (Exit Taxes in Portuguese Corporate Taxation)

European Tax Studies, SEAST
Number of pages: 25 Posted: 18 Nov 2021
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 176 (239,971)

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Taxation, Tax law, European taxation, Exit taxes

27.

Portugal: The Meaning of Royalties and Payments for Software

Number of pages: 14 Posted: 21 Aug 2020 Last Revised: 23 Feb 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 171 (245,936)

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Taxation, Tax law, European taxation

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Dual residence, deemed residence of individuals, double tax conventions

29.

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
Law School - Catholic University of Portugal (UCP), 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 170 (248,373)
Citation 2

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Taxation, Tax law, European taxation

30.

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
Law School - Catholic University of Portugal (UCP), 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 168 (249,554)

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Taxation, Tax law, European taxation

31.

Justifications and Proportionality - The Two Last Moments of Cjeu's Case Law in What Concerns Compatibility of Domestic Tax Rules with Fundamental Freedoms (Justificaciones y Proporcionalidad - Los últimos dos tramos en la Jurisprudencia del TJUE en materia de compatibilidad de normas tributarias internas sobre la en fiscalidad directa con las libertades comunitarias)

Impuestos directos y libertades fundamentales del tratado de funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea (2016)
Number of pages: 38 Posted: 20 Aug 2020 Last Revised: 24 Feb 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 167 (250,789)

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Derecho tributario, normas tributarias, libertades fundamentales

32.

GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market

World Tax Journal, 2020 (Volume 12), No. 3
Number of pages: 1 Posted: 20 Aug 2020 Last Revised: 28 Jul 2021
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 166 (252,030)

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Taxation, Tax law, European taxation

33.

The notion of tax [PT National report for IFA Cahiers of International Taxation, Vol. 101, n.º 2, 2016]

IFA Cahiers of International Taxation, Vol. 101, n.º 2, 2016
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 07 Mar 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 166 (252,030)

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Taxation, Tax Law, European Taxation

34.

L’exit tax sulle società in Portogallo (Exit Taxes in Portuguese Corporate Taxation)

European Tax Studies, SEAST
Number of pages: 22 Posted: 18 Nov 2021
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 165 (253,318)

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Taxation, Tax law, European taxation, Exit taxes

35.
Downloads 165 (253,318)

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Taxation, Tax law

36.

Princípio da Independência: Fundamentos jurídicos de uma compreensão actual (Arm's Length Principle: Legal Foundations for a Modern Understanding)

Preços de Transferência e o Caso Português (Glória Teixeira & Duarte Barros, eds), 2004
Number of pages: 18 Posted: 20 Aug 2020 Last Revised: 08 Mar 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 165 (253,318)

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Taxation, Tax law, Transfer pricing

37.

Direct Tax Consequences of a Member State Leaving the European Union: Brexit and European Integration

P. Pistone (ed.) European Tax Integration: Law, Policy and Politics, 2018
Number of pages: 22 Posted: 14 Aug 2020 Last Revised: 07 Mar 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 163 (255,978)

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Taxation, Tax law, European taxation

38.

Exit Taxation of Companies in Portugal

European Tax Studies, SEAST
Number of pages: 15 Posted: 10 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 160 (260,020)

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Taxation, Tax law, European taxation, Exit taxes

39.

Portugal: PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation

Tax Treaty Case Law around the Globe 2014
Number of pages: 6 Posted: 21 Aug 2020 Last Revised: 23 Feb 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 158 (262,709)

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Taxation, Tax law, European taxation

40.

Portugal - The Feared Austerity Budget Enters into Force

European Taxation, Vol. 52, issue 2, 2012
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 08 Mar 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 157 (264,088)

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Taxation, Tax law, European taxation

41.

Right of Establishment in CJEU's Case Law (Libertad de establecimiento)

Comentários de Derecho Tributario Comunitario - Analisis e interacción con la normativa fiscal española, 2020
Number of pages: 18 Posted: 20 Aug 2020 Last Revised: 08 Mar 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 157 (264,088)

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Derecho Tributario, libertad de establecimiento

42.

Abuso de Direito em fiscalidade directa - a emergência de um "novo" operador jurisprudencial comunitário (Abuse in European Tax Law - The Emergence of a New European Concept)

Revista da Faculdade de Direito da Universidade do Porto, 2009
Number of pages: 67 Posted: 20 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 157 (264,088)

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Taxation, Tax Law

43.

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
Law School - Catholic University of Portugal (UCP), 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 157 (264,088)

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Taxation, Tax law, European taxation

44.

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
Law School - Catholic University of Portugal (UCP), 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 154 (268,124)

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Taxation, Tax law, European taxation

45.

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
Law School - Catholic University of Portugal (UCP), 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 154 (268,124)

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Taxation, Tax law, European taxation

46.

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
Law School - Catholic University of Portugal (UCP), 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 152 (271,044)

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Taxation, Tax law, European taxation

47.

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
Law School - Catholic University of Portugal (UCP), 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 147 (278,415)

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Taxation, Tax law, European taxation

48.

Segurança Jurídica e Proporcionalidade em Direito Tributário (Proportionality and Legal Certainty in Tax Law)

Segurança e Confiança Legítima do Contribuinte (2013)
Number of pages: 16 Posted: 21 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 146 (279,990)

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Segurança jurídica, direito tributário

49.
Downloads 146 (279,990)

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Taxation, Tax law

50.

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
Law School - Catholic University of Portugal (UCP), 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 146 (279,990)

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Taxation, Tax law, European taxation

51.

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
Law School - Catholic University of Portugal (UCP), 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 145 (281,527)

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Taxation, Tax law, European taxation

52.

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, Law School - Catholic University of Portugal (UCP), Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 144 (283,029)

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Taxation, Tax law, European taxation

53.

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
Law School - Catholic University of Portugal (UCP), 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 142 (286,097)

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Taxation, Tax law, European taxation

54.

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
Law School - Catholic University of Portugal (UCP), 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 141 (287,700)

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Taxation, Tax law, European taxation

55.

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
Law School - Catholic University of Portugal (UCP), 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 141 (287,700)

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Taxation, Tax law, European taxation

56.

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
Law School - Catholic University of Portugal (UCP), 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 141 (287,700)

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Taxation, Tax law, European taxation

57.

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the Conditions for Information Requests and Taxpayer Remedies

CFE Tax Advisers Europe
Number of pages: 8 Posted: 22 Mar 2022
Law School - Catholic University of Portugal (UCP), 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 140 (289,326)

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Taxation, Tax law, European taxation, exchange of information, OECD

58.

Opinion Statement ECJ-TF 3/2021 on the CJEU Decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the Taxpayers’ Option to Avoid Discriminatory Taxation of Capital Gains

CFE tax advisers europe 2021
Number of pages: 9 Posted: 27 Jan 2022
Law School - Catholic University of Portugal (UCP), 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 140 (289,326)

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Taxation, Tax law, European taxation

59.

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
Law School - Catholic University of Portugal (UCP), 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 139 (290,991)

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Taxation, Tax law, European taxation

60.

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
Law School - Catholic University of Portugal (UCP), 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 138 (292,656)

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Taxation, Tax law, European taxation

61.

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
Law School - Catholic University of Portugal (UCP), 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 138 (292,656)

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Taxation, Tax law, European taxation

62.

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
Law School - Catholic University of Portugal (UCP), 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 138 (292,656)

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Taxation, Tax law, European taxation

63.

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
Law School - Catholic University of Portugal (UCP), 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 137 (294,293)

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Taxation, Tax law, European taxation

64.

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, 2021
Number of pages: 14 Posted: 01 Dec 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, Law School - Catholic University of Portugal (UCP), Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 136 (296,003)

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Taxation, Tax law, European taxation

65.

Digitalização da economia e tributação: Em busca do rationale de uma intervenção estatal (Digitalization of the Economy and Taxation: In Search of the Rationale for State Intervention)

Tributação Internacional e Digitalização da Economia, Forthcoming
Number of pages: 17 Posted: 17 Jun 2022 Last Revised: 29 Jul 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 56 (510,682)

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Taxation, tax law, European taxation, digital economy, OECD, Tributação, Digitalização

66.

Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the Lack of Proportionality of the Consequences Derived from the Failure to Provide Information Concerning Assets or Rights Held in Other Member States of the European Union or the EEA

CFE Tax Advisers Europe 2022
Number of pages: 11 Posted: 14 Jun 2022
Law School - Catholic University of Portugal (UCP), Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 36 (603,438)

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Taxation, Tax law, European taxation, exchange of information, OECD

67.

La giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea nel 2019 (The Tax Jurisprudence of the CJEU in 2019)

Pasquale Pistone / Maria Pia Nastri (eds) - Annali IFE 2019 – Una lettura ragionata delle sentenze in materia tributaria della Corte di Giutizia dell’Unione Europea, Università degli Studi Suor Orsola Benincasa, 2021, ISBN: 979-12-80426-09-3
Number of pages: 3 Posted: 07 Aug 2022
João Félix Pinto Nogueira and Pasquale Pistone
Law School - Catholic University of Portugal (UCP) and Vienna University of Economics and Business
Downloads 17 (738,959)

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Taxation,Tax law, European taxation

68.

Developments in the Interpretation of the CJEU on the Taxation of Turnover (Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato)

Annali IFE 2020, Università degli Studi Suor Orsola Benincasa, Naples 2022
Posted: 27 Jun 2022
João Félix Pinto Nogueira and Pasquale Pistone
Law School - Catholic University of Portugal (UCP) and Vienna University of Economics and Business

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Taxation, Tax Law, European Taxation

69.

Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

World Tax Journal, 2022 (Volume 14), No. 02
Posted: 21 Jun 2022
João Félix Pinto Nogueira, Pasquale Pistone, Alessandro Turina and Ivan Lazarov
Law School - Catholic University of Portugal (UCP), Vienna University of Economics and Business, International Bureau of Fiscal Documentation and WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law

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Taxation, Tax law, International taxation, European taxation

70.

Pillar Two and EU Law

Global Minimum Taxation?: An Analysis of the Global Anti-Base Erosion Initiative (A. Perdelwitz & A. Turina eds., IBFD 2020), Books IBFD
Posted: 29 Oct 2021
João Félix Pinto Nogueira and Alessandro Turina
Law School - Catholic University of Portugal (UCP) and International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

71.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020
Posted: 20 Aug 2020
Law School - Catholic University of Portugal (UCP), 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

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Proportionality, Fundamental freedoms, Taxation

73.

Portugal: Can a Servicer Become An Agent Permanent Establishment?

Essers et all (ed.), Tax Treaty Case Law around the Globe 2018
Posted: 14 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)

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Taxation, Tax law, European taxation

74.

Portugal: Taxation of Image and Economic Rights of Football Players

Essers et all (ed.), Tax Treaty Case Law around the Globe 2018
Posted: 14 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)

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Taxation, Tax law, European taxation

75.

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: An Assessment

International Tax Studies, 2-2019
Posted: 14 Aug 2020
João Félix Pinto Nogueira, Betty Andrade and Pasquale Pistone
Law School - Catholic University of Portugal (UCP), International Bureau of Fiscal Documentation and Vienna University of Economics and Business

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Taxation, Tax law, European taxation

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

International Tax Studies 1-2019, IBFD
Posted: 14 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)

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Taxation, Tax law, European taxation

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

Pistone, P and Weber, D., Taxing the Digital Economy (2019)
Posted: 14 Aug 2020
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)

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Taxation, Tax law, European taxation

77.

‘God Save the Brexit’: Tax Implications of Leave Vote

European Taxation, Vol 56, n.º 11, 2016
Posted: 14 Aug 2020
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, Law School - Catholic University of Portugal (UCP), West University of Timisoara and affiliation not provided to SSRN

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Taxation, Tax Law, European Taxation

Other Papers (2)

Total Downloads: 146

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Taxation, Tax law, European taxation

2.

PORTO, Manuel Lopes, Orçamento da União Europeia — as perspectivas financeiras para 2007 – 2013 (Coimbra, Almedina, 2006, 99 pp.)

Dereito – Revista Xurídica da Universidad de Santiago de Compostela, vol. 16, n.º 2 ISSN: 1132-9947 (2007)
Number of pages: 3 Posted: 24 Jun 2022
João Félix Pinto Nogueira
Law School - Catholic University of Portugal (UCP)
Downloads 17

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Taxation, Tax Law, International Taxation, European Taxation