Author Page for João Félix Pinto Nogueira

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

International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Downloads 1,080 (35,489)

Abstract:

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

International Bureau of Fiscal Documentation

Downloads 714 (62,733)

Abstract:

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: 1 Posted: 14 Aug 2020 Last Revised: 10 Nov 2022

João Félix Pinto Nogueira, Pasquale Pistone, Betty Andrade and Alessandro Turina

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Downloads 597 (78,672)

Citation 1

Abstract:

4.

Proposal for a Council Directive on BEFIT: an Initial Assessment

Number of pages: 124 Posted: 09 Nov 2023

João Félix Pinto Nogueira, Pasquale Pistone, Ivan Lazarov, Alessandro Turina and Sergio Messina

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Downloads 358 (145,660)

Abstract:

5.

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: 1 Posted: 14 Aug 2020 Last Revised: 10 Nov 2022

João Félix Pinto Nogueira, Betty Andrade, Pasquale Pistone and Alessandro Turina

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Downloads 328 (158,556)

Abstract:

6.

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

Downloads 324 (160,664)

2

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

International Bureau of Fiscal Documentation

Downloads 188 (273,187)

Abstract:

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

Taxes Crossing Borders (and Tax Professors Too): Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch (2022)

Number of pages: 30 Posted: 16 Feb 2023

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 136 (359,410)

Abstract:

7.

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

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Downloads 233 (224,412)

Abstract:

8.

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

International Bureau of Fiscal Documentation

Downloads 215 (242,104)

Abstract:

9.

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

International Bureau of Fiscal Documentation

Downloads 211 (246,385)

Abstract:

10.

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

International Bureau of Fiscal Documentation

Downloads 209 (248,613)

Abstract:

11.

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

International Bureau of Fiscal Documentation

Downloads 203 (255,289)

Abstract:

12.

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

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Downloads 202 (256,480)

Abstract:

13.

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

International Bureau of Fiscal Documentation

Downloads 202 (256,480)

Abstract:

14.

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

International Bureau of Fiscal Documentation

Downloads 201 (257,580)

Abstract:

15.

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

International Bureau of Fiscal Documentation

Downloads 198 (261,104)

Abstract:

16.

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

International Bureau of Fiscal Documentation

Downloads 197 (262,274)

Abstract:

17.

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

International Bureau of Fiscal Documentation

Downloads 196 (263,478)

Abstract:

18.

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

International Bureau of Fiscal Documentation

Downloads 196 (263,478)

Abstract:

19.

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

International Bureau of Fiscal Documentation

Downloads 191 (269,704)

Abstract:

20.

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

International Bureau of Fiscal Documentation

Downloads 191 (269,704)

Abstract:

21.

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

International Bureau of Fiscal Documentation

Downloads 190 (270,974)

Abstract:

22.

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

International Bureau of Fiscal Documentation

Downloads 189 (272,234)

Abstract:

23.

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

International Bureau of Fiscal Documentation

Downloads 189 (272,234)

Abstract:

24.

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

International Bureau of Fiscal Documentation and affiliation not provided to SSRN

Downloads 187 (274,810)

Abstract:

25.

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

International Bureau of Fiscal Documentation

Downloads 186 (276,058)

Abstract:

26.

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

International Bureau of Fiscal Documentation

Downloads 186 (276,058)

Abstract:

27.

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

International Bureau of Fiscal Documentation

Downloads 185 (277,332)

Abstract:

28.

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

International Bureau of Fiscal Documentation

Downloads 178 (286,891)

Abstract:

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 178 (286,891)

Citation 2

Abstract:

30.

A dupla residência fiscal de pessoas singulares: Enquadramento da questão nos planos interno, europeu e internacional à luz da recente orientação do Supremo Tribunal Administrativo Double Residence of Individuals: Legal Framework at the Domestic, European and International Level Following the Recent Guidance of the Portuguese Supreme Administrative Court

Revista de Finanças Públicas e Direito Fiscal (2011)

Number of pages: 25 Posted: 21 Aug 2020

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 176 (289,724)

Abstract:

31.

Portugal: The Meaning of Royalties and Payments for Software

Number of pages: 14 Posted: 21 Aug 2020 Last Revised: 23 Jul 2023

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 175 (291,163)

Abstract:

32.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 174 (292,640)

Abstract:

33.

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

International Bureau of Fiscal Documentation

Downloads 173 (294,196)

Abstract:

34.

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

International Bureau of Fiscal Documentation

Downloads 168 (301,553)

Abstract:

35.

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

International Bureau of Fiscal Documentation

Downloads 168 (301,553)

Abstract:

36.

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

International Bureau of Fiscal Documentation

Downloads 165 (306,171)

Abstract:

37.

Estudos Jurídico-Económicos Para Um Projecto De Regulamento De Arrumos E Lugares De Garagem Situados Nos Agrupamentos Habitacionais Da Câmara Municipal Do Porto (Economic and Legal Studies for the Regulation of the Basements and Parking Lots in Oporto's Social Housing Buildings)

Arrendamento Social (Gloria Teixeira, ed), 2005

Number of pages: 11 Posted: 20 Aug 2020

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 165 (306,171)

Abstract:

38.

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

International Bureau of Fiscal Documentation

Downloads 165 (306,171)

Abstract:

39.

Exit Taxation of Companies in Portugal

European Tax Studies, SEAST

Number of pages: 15 Posted: 10 Aug 2020

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 162 (310,998)

Abstract:

40.

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

International Bureau of Fiscal Documentation

Downloads 159 (315,991)

Abstract:

41.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 159 (315,991)

Abstract:

42.

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

International Bureau of Fiscal Documentation

Downloads 158 (317,645)

Abstract:

43.

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

International Bureau of Fiscal Documentation

Downloads 158 (317,645)

Citation 1

Abstract:

44.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 157 (319,330)

Abstract:

45.

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

International Bureau of Fiscal Documentation

Downloads 157 (319,330)

Abstract:

46.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 156 (321,080)

Abstract:

47.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 155 (322,816)

Abstract:

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

International Bureau of Fiscal Documentation

Downloads 154 (324,591)

Abstract:

49.

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

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 150 (331,655)

Abstract:

50.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 150 (331,655)

Abstract:

51.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 148 (335,380)

Abstract:

52.

Equality Principle Breaches' in the Cession of Tax Revenues to Local Entities (Violación del princípio de igualdad en la cesión de ingresos de un impuesto estatal a los ayuntamientos - Comentario a La STC portugués N.º 711/2006 de 29 de Diciembre de 2006)

Tributos Locales (2007)

Number of pages: 13 Posted: 20 Aug 2020 Last Revised: 08 Mar 2022

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 147 (337,227)

Abstract:

53.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 146 (339,020)

Abstract:

54.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 146 (339,020)

Abstract:

55.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 146 (339,020)

Abstract:

56.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 143 (344,701)

Abstract:

57.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent

Downloads 143 (344,701)

Abstract:

58.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Kelly Stricklin-Coutinho

International Bureau of Fiscal Documentation, Universitat de València, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN

Downloads 143 (344,701)

Abstract:

59.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 141 (348,582)

Citation 1

Abstract:

60.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Kelly Stricklin-Coutinho

International Bureau of Fiscal Documentation, Universitat de València, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN

Downloads 141 (348,582)

Abstract:

61.

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

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 140 (350,521)

Abstract:

62.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust, Rupert Shiers and Stella Raventos-Calvo

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Independent, Independent, Independent, Independent and Asociación Española de Asesores Fiscales (AEDAF)

Downloads 139 (352,459)

Abstract:

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 138 (354,386)

Abstract:

64.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent

Downloads 138 (354,386)

Abstract:

65.

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

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Kelly Stricklin-Coutinho

International Bureau of Fiscal Documentation, Universitat de València, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN

Downloads 138 (354,386)

Abstract:

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, Queen Mary Law Research Paper No. 386/2022

Number of pages: 12 Posted: 14 Jun 2022 Last Revised: 19 Jan 2023

João Félix Pinto Nogueira, Georg Kofler, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Michael Lang, Christiana HJI Panayi, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle and Rupert Shiers

International Bureau of Fiscal Documentation, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 115 (411,518)

Abstract:

67.

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, Sérgio André Rocha (ed), ISBN: 978-65-5932-272-5, Portuguese, Minas Gerais, Casa do Direito, 2022, pp. 137-160

Number of pages: 17 Posted: 17 Jun 2022 Last Revised: 22 Feb 2023

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 113 (411,518)

Abstract:

68.

Head Office Taxation Rules and Simplification of Compliance Costs of SMEs

International Transfer Pricing Journal, IBFD

Number of pages: 23 Posted: 16 Nov 2023

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Downloads 108 (433,775)

Abstract:

69.

Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in Case C-538/20, W AG, on the Deductibility of Foreign Final Losses

CFE Tax Advisors Europe 2022, Queen Mary Law Research Paper No. 400/2023

Number of pages: 10 Posted: 21 Dec 2022 Last Revised: 09 Aug 2023

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 105 (439,830)

Abstract:

70.

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

Downloads 95 (464,396)

2

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

CFE Europe tax advisers 2022, Queen Mary Law Research Paper No. 406/2023

Number of pages: 12 Posted: 08 Nov 2022 Last Revised: 03 Mar 2023

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 51 (663,436)

Abstract:

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

CFE Europe tax advisers 2022

Number of pages: 11 Posted: 08 Nov 2022

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, 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 44 (707,864)

Abstract:

71.

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

International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Downloads 95 (474,079)

Abstract:

72.

Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21, Airbnb Ireland and Airbnb Payments UK on Accessory Tax Obligations Imposed on Digital Service Providers

CFE Tax Advisers Europe

Number of pages: 11 Posted: 09 Aug 2023

Georg Kofler, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Eric Kemmeren, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle and Alexander Rust

Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Fiscal Institute Tilburg, 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 and Independent

Downloads 73 (556,768)

Abstract:

73.

Opinion Statement ECJ-TF 1/2023 on the CJEU Decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the Taxation of Capital Gains in Intra-Group Transfers

CFE Tax Advisers Europe

Number of pages: 12 Posted: 09 Aug 2023

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Stella Raventos-Calvo, Isabelle Richelle and Alexander Rust

Universitat de València, Universite du Luxembourg, Fiscal Institute Tilburg, 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, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent

Downloads 56 (639,008)

Abstract:

74.

Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

CFE Tax Advisers

Number of pages: 12 Posted: 08 Nov 2023

João Félix Pinto Nogueira, Georg Kofler, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Eric Kemmeren, Michael Lang, Christiana HJI Panayi, Stella Raventos-Calvo and Alexander Rust

International Bureau of Fiscal Documentation, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Fiscal Institute Tilburg, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF) and Independent

Downloads 45 (704,448)

Abstract:

75.

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy : An Assessment - Original Comments Submitted for the OECD Public Consultation of 13.02.2019

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 3 p.

Posted: 02 Dec 2022

Pasquale Pistone, João Félix Pinto Nogueira and Betty Andrade

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and Independent

Abstract:

76.

Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 4 ; 20 p.

Posted: 30 Nov 2022

Pasquale Pistone, João Félix Pinto Nogueira and Alessandro Turina

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Abstract:

77.

Abuse Through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union : Feedback on the EU Consultation by the IBFD Task Force on EU Law

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 7 ; 37 p.

Posted: 30 Nov 2022

Pasquale Pistone, João Félix Pinto Nogueira, Alessandro Turina and Ivan Lazarov

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Abstract:

78.

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

In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 3 ; p. 465-498

Posted: 30 Nov 2022

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Abstract:

79.

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

International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Abstract:

80.

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

Downloads 0 (1,053,914)

2

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

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Abstract:

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

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 2 ; p. 187-236

Posted: 28 Nov 2022

Pasquale Pistone, João Félix Pinto Nogueira, Alessandro Turina and Ivan Lazarov

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

Abstract:

81.

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

International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Abstract:

82.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020

Posted: 20 Aug 2020

João Félix Pinto Nogueira, Pasquale Pistone, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Stella Ravenóts-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust, Rupert Shiers and Piergiorgio Valente

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

Abstract:

83.

Direito Fiscal Europeu – O Paradigma da Proporcionalidade: A proporcionalidade como critério central da compatibilidade de normas tributárias internas com as liberdades fundamentais (European Union Tax Law - The Proportionality Paradigm: Proportionality As the Central Criterion on the Assessment of the Compatibility of Domestic Tax Rules with Fundamental Freedoms)

Direito Fiscal Europeu – O Paradigma da Proporcionalidade (2010)

Posted: 20 Aug 2020

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Abstract:

84.

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

International Bureau of Fiscal Documentation

Abstract:

85.

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

International Bureau of Fiscal Documentation

Abstract:

86.

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

Downloads 0 (985,757)

2

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

International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

Abstract:

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

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 44 p.

Posted: 02 Dec 2022

Pasquale Pistone, João Félix Pinto Nogueira and Betty Andrade

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and Independent

Abstract:

87.

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

Downloads 0 (1,053,914)

3

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

International Bureau of Fiscal Documentation

Abstract:

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

International Bureau of Fiscal Documentation

Abstract:

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

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 1 ; 22 p.

Posted: 02 Dec 2022

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Abstract:

88.

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

European Taxation, Vol 56, n.º 11, 2016

Posted: 14 Aug 2020

Laura Ambagtsheer-Pakarinen, Ricardo García Antón, Laura Mattes, João Félix Pinto Nogueira, Oana Popa and Ruxandra Vlasceanu

affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, International Bureau of Fiscal Documentation, West University of Timisoara and affiliation not provided to SSRN

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Deputy Academic Chairman

Law School - Catholic University of Portugal (UCP)

University of Cape Town (UCT)

Honorary Associate Professor

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Scholarly Papers (88)

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