João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Deputy Academic Chairman

Rietlandpark, 301

Amsterdam, 1019 DW

Netherlands

Law School - Catholic University of Portugal (UCP)

Lisboa

Portugal

http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-nogueira

University of Cape Town (UCT)

Honorary Associate Professor

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

  • International Bureau of Fiscal Documentation

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  • Law School - Catholic University of Portugal (UCP)

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    • Fax: 4760-164

  • University of Cape Town (UCT)

SCHOLARLY PAPERS

96

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6

CROSSREF CITATIONS

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Scholarly Papers (96)

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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
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 1,280 (31,498)

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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
International Bureau of Fiscal Documentation
Downloads 722 (69,707)

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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: 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 615 (85,373)
Citation 1

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Taxation, Tax law, European taxation

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 466 (120,326)

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BEFIT directive, European Union, European Commission, CJEU

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 338 (172,972)

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Taxation, Tax law, European taxation

6.

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

Downloads 336 (174,105)

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 193 (300,683)

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Taxation, Tax law, International taxation, European taxation

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 143 (390,152)

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Taxation, Tax law, International taxation, European taxation

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 245 (240,904)

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Taxation, Tax law, European taxation

8.

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 243 (242,860)

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European Union; Direct Taxation; Head Office Tax System; Micro, Small and Medium Enterprises; Permanent Establishments

9.

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 222 (264,944)

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Taxation, Tax law, International taxation, European taxation

10.

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 222 (264,944)

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tax treaty policy, double tax conventions

11.

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 215 (272,953)

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Taxation, Tax law

12.

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 210 (279,014)

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Taxation, Tax law

13.

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 206 (284,067)

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Taxation, Tax law, European taxation

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 204 (286,565)

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

15.

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 204 (286,565)

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Taxation, Tax Law, European Taxation

16.

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 203 (287,923)

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Taxation, Tax law, European taxation

17.

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 202 (289,213)

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Tributação, sociedades não residentes

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 202 (289,213)

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Taxation, Tax Law, European Taxation

19.

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 201 (290,506)

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Taxation, Tax law

20.

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 199 (293,119)

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Taxation, Tax law, European taxation

21.

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 197 (295,825)

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Taxation, Tax Law, European Taxation

22.

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 193 (301,417)

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autonomía, igualdad, tributario, europeo e infra-estatal

23.

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 193 (301,417)

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Taxation, Tax law, tariff

24.

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 191 (304,267)

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Taxation, Tax law

25.

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 191 (304,267)

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Tax, International Tax Law, Development

26.

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 189 (307,210)

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Taxation, Tax law, European taxation

27.

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 189 (307,210)

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Exchange of informations, Taxpayers, Procedural rights

28.

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 187 (310,062)

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Taxation, Tax Law, International Taxation

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, Tilburg Law School, 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 183 (316,062)
Citation 2

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Taxation, Tax law, European taxation

30.

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 182 (317,657)

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Taxation, Tax law, European taxation, Exit taxes

31.

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, Tilburg Law School, 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 181 (319,277)

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Taxation, Tax law, European taxation

32.

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 180 (320,881)

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Taxation, Tax law, European taxation

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 179 (322,474)

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Derecho tributario, normas tributarias, libertades fundamentales

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Dual residence, deemed residence of individuals, double tax conventions

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 170 (337,597)

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Taxation, Tax Law, European Taxation

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
International Bureau of Fiscal Documentation
Downloads 169 (339,311)

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Taxation, Tax law, Transfer pricing

37.

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 168 (341,079)

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Taxation, Tax law, European taxation, Exit taxes

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Taxation, Tax law

39.

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 166 (344,558)

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Taxation, Tax law, European taxation

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 165 (346,335)

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Taxation, Tax law, European taxation

41.

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 165 (346,335)
Citation 1

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Taxation, Tax Law

42.

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, Tilburg Law School, 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 164 (348,139)

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Taxation, Tax law, European taxation

43.

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, Tilburg Law School, 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 163 (349,978)

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Taxation, Tax law, European taxation

44.

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, Tilburg Law School, 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 163 (349,978)

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Taxation, Tax law, European taxation

45.

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 163 (349,978)

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Taxation, Tax law, European taxation, Exit taxes

46.

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 161 (353,720)

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Derecho Tributario, libertad de establecimiento

47.

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 160 (355,467)

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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
International Bureau of Fiscal Documentation
Downloads 158 (359,233)

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Segurança jurídica, direito tributário

49.

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, Tilburg Law School, 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 158 (359,233)

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Taxation, Tax law, European taxation

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, Tilburg Law School, 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 152 (370,924)

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Taxation, Tax law, European taxation

51.

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, Tilburg Law School, 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 151 (372,952)

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Taxation, Tax law, European taxation

52.

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, Tilburg Law School, 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 151 (372,952)

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Taxation, Tax law, European taxation

53.

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, Tilburg Law School, 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 150 (374,979)

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Taxation, Tax law, European taxation

54.

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, Tilburg Law School, 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 150 (374,979)

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Taxation, Tax law, European taxation

55.

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 149 (377,043)

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Taxation, Tax law

56.

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, Tilburg Law School, 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 148 (379,153)

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

57.

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, Tilburg Law School, 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 146 (383,228)

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Taxation, Tax law, European taxation

58.

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, Tilburg Law School, 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 146 (383,228)

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Taxation, Tax law, European taxation

59.

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, Tilburg Law School, 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 146 (383,228)

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Taxation, Tax law, European taxation

60.

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, Tilburg Law School, 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 143 (389,579)

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Taxation, Tax law, European taxation

61.

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, Tilburg Law School, 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 143 (389,579)
Citation 1

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Taxation, Tax law, European taxation

62.

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, Tilburg Law School, 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 (389,579)

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Taxation, Tax law, European taxation

63.

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, Tilburg Law School, 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 (393,989)

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Taxation, Tax law, European taxation

64.

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, Tilburg Law School, 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 141 (393,989)

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Taxation, Tax law, European taxation

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, Tilburg Law School, 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 140 (396,243)

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Taxation, Tax law, European taxation

66.

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, Tilburg Law School, 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 139 (398,383)

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Taxation, Tax law, European taxation

67.

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, Tilburg Law School, 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 126 (429,939)

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CJEU, Permanent establishment, domestic law, Tax law, European tax law

68.

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, Tilburg Law School, 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 125 (432,549)

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

69.

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 115 (460,720)

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Taxation,Tax law, European taxation

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 114 (463,646)

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, Tilburg Law School, 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 67 (655,948)

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CJEU, ATAD, EFTA, Tax law, European tax law

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, Tilburg Law School, 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 47 (776,657)

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CJEU, ATAD, EFTA, Tax law, European tax law

71.

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 114 (463,646)

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

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, Tilburg Law School, 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 103 (499,104)

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Tax Law, European taxation, EU law

73.

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, Tilburg Law School, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF) and Independent
Downloads 99 (512,739)

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Tax Law, European taxation, EU law

74.

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, Tilburg Law School, 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 92 (537,831)

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Direct tax, Tax Law, European taxation, EU law, transfer rules

75.

Dual-residency of Companies and EU Law: Accessing Corporate Tax Directives’ Benefits After the 2017 OECD Model Tax Convention Changes in the Dual-residency Tie-breaker for Companies

Number of pages: 16 Posted: 30 Jan 2024
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 38 (822,982)

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Dual-residency, EU Law, OECD Model

76.

Opinion Statement ECJ-TF 1/2024 on the decision of the CJEU of 5 December 2023 in Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg

CFE Tax advisers europe
Number of pages: 14 Posted: 17 Apr 2024
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Aleksandar Ivanovski, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Stella Raventos-Calvo, Isabelle Richelle and Alexander Rust
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, 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, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 25 (936,007)

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Tax law, European tax law, State aid

77.

Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

Number of pages: 7 Posted: 20 Dec 2023
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Stella Raventos-Calvo, Isabelle Richelle and Alexander Rust
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Tilburg Law School, 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, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 15 (1,041,288)

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Tax law, European tax law, EFTA Court

78.

Asistencia mutua en materia de criptoactivos: análisis jurídico del (nuevo) marco normativo europeo (Mutual Assistance in Crypto-assets: Legal Analysis of The (New) European Normative Framework)

in: Lucas Durán, Manuel Jesús et al. (ed.), Fiscalidad de la economía digital: repensando determinados parámetros de la tributación internacional, Instituto de Estudios Fiscales, 2024
Number of pages: 27 Posted: 19 Jun 2024
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 10 (1,096,041)

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Asistencia mutua, mutual assistance, criptoactivos, cryptoassets, Tax law, European tax law

79.

Apple's Case: State aid concerning the (mis)allocation of profits to Irish PEs Opinion Statement ECJ-TF 2/2024 on the decision of the CJEU of 10 September 2024 in Joined Cases C-465/20 P, Commission v Ireland and Others

Number of pages: 13
João Félix Pinto Nogueira, Georg Kofler, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Aleksandar Ivanovski, Eric Kemmeren, Michael Lang, Christiana HJI Panayi, Stella Raventos-Calvo, Isabelle RICHELLE 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, Independent, Tilburg Law School, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), HEC-Management School of the University of Liège and affiliation not provided to SSRN
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Apple Case, CFE ECJ Task Force, Tax, EU Tax Law

80.

Chapter 11 – Other Income in Model and Multilateral Tax Treaties

Maisto, Guglielmo (ed.), The Other Income Clause in Tax Treaties, IBFD (forthcoming)
Posted: 03 Jul 2024
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

Abstract:

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81.

Chapter 10 – Other Income in Tax Treaty Practice: The Normative Profiles Used by Contacting States

Maisto, Guglielmo (ed.), The Other Income Clause in Tax Treaties, IBFD (forthcoming)
Posted: 03 Jul 2024
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

Abstract:

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82.

Addressing the Tax Challenges of the Digitalization of the Economy: A Possible Answer in the Proper Application of the Transfer Pricing Rules?

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 4a (Special issue) ; 19 p.; DOI: https://doi.org/10.59403/1gh0kxn
Posted: 25 Apr 2024
Pasquale Pistone, João Félix Pinto Nogueira and Betty Andrade
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation

Abstract:

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digital economy

83.

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

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digital economy, allocation of taxing rights

84.

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)

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DST, digital economy, tax policy, ability to pay, EU tax law, nexus, withholding tax, digital PE

85.

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)

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letter-box company, aggressive tax planning, tax avoidance, tax evasion, tax fraud, corporate income tax, substance over form, de minimis, safe harbour

86.

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

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GloBE Proposal (OECD, Pillar 2 (OECD), EU law, internal market, global minimum tax, fundamental freedoms, discrimination, justification, proportionality, ATAD, Merger Directive, Parent-Subsidiary Directive, Interest and Royalties Directive, DST, significant economic presence, PE, CCCTB, EU Charter o

87.

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:

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Taxation, Tax Law, European Taxation

88.

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

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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)

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Taxation, Tax law, International taxation, European taxation

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:

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substance over form, letter-box company, residence, constitutional law, ECJ case law

89.

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)

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Taxation, Tax law, European taxation

90.

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, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

Abstract:

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Taxation, Tax law, European Union law

Abstract:

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Proportionality, Fundamental freedoms, Taxation

92.

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:

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Taxation, Tax law, European taxation

93.

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:

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Taxation, Tax law, European taxation

94.

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

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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)

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Taxation, Tax law, European taxation

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

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digital economy, allocation of taxing rights, significant economic presence

95.

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

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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:

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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
International Bureau of Fiscal Documentation

Abstract:

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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

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

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DST, EU law, State aid, fundamental freedoms, justification, value creation, proportionality, subsidiarity

96.

‘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

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Taxation, Tax Law, European Taxation

Other Papers (4)

Total Downloads: 362
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1.

The Proposal for a Council Directive on Transfer Pricing: an Assessment

Number of pages: 33 Posted: 13 Feb 2024
Pasquale Pistone, João Félix Pinto Nogueira, Sergio Messina, Alessandro Turina and Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 170 (361,468)

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Tax law, European tax law, Directive, Transfer Pricing

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Taxation, Tax law, European taxation

3.

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
International Bureau of Fiscal Documentation
Downloads 62

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Taxation, Tax Law, International Taxation, European Taxation

4.

Other Income in Tax Treaty Practice: the Normative Profiles Used by Contracting States

Guglielmo Maisto (ed.) Other Income in International Tax Law 2023
Posted: 10 Jan 2024
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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European Union, other income, tax treaties, bilateral instruments, multilateral instruments