Eric Kemmeren

Fiscal Institute Tilburg

Professor of International Taxation and International Tax Law

P.O. Box 90153

Tilburg, 5000 LE

Netherlands

http://www.tilburguniversity.edu/webwijs/show/kemmeren-3.htm

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SCHOLARLY PAPERS

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Scholarly Papers (35)

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1.

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 (287,938)
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Taxation, Tax law, European taxation

2.

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 (293,740)

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Taxation, Tax law, European taxation

3.

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 (317,183)

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Taxation, Tax law, European taxation

4.

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 (320,570)

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Taxation, Tax law, European taxation

5.

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 (322,319)

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Taxation, Tax law, European taxation

6.

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 (324,046)

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Taxation, Tax law, European taxation

7.

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 (332,968)

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Taxation, Tax law, European taxation

8.

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 (332,968)

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Taxation, Tax law, European taxation

9.

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 (336,615)

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Taxation, Tax law, European taxation

10.

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 147 (338,499)

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Taxation, Tax law, European taxation

11.

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 (340,344)

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

12.

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 (340,344)

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Taxation, Tax law, European taxation

13.

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 (345,988)

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Taxation, Tax law, European taxation

14.

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 (345,988)

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Taxation, Tax law, European taxation

15.

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 (345,988)

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Taxation, Tax law, European taxation

16.

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 (349,854)
Citation 1

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Taxation, Tax law, European taxation

17.

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

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
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 (349,854)

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Taxation, Tax law, European taxation

18.

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 (351,791)

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Taxation, Tax law, European taxation

19.

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 (353,751)

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Taxation, Tax law, European taxation

20.

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 (355,730)

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Taxation, Tax law, European taxation

21.

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

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
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 (355,730)

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Taxation, Tax law, European taxation

22.

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 (355,730)

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Taxation, Tax law, European taxation

23.

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 123 (390,688)

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

24.

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 113 (418,589)

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

25.

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 97 (459,871)

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 53 (654,373)

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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, 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 (710,867)

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

26.

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 86 (503,474)

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Tax Law, European taxation, EU law

27.

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 77 (542,266)

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Tax Law, European taxation, EU law

28.

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 68 (572,273)

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

29.

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

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Taxation, Tax law, European Union law

30.

Netherlands: The Impact on Tax Treaties of a Legal Fiction Included in National Tax Law (the 'Customary Wage Rule')

Tax Treaty Case Law around the Globe 2017 (2018)
Posted: 27 Jun 2018
Eric Kemmeren
Fiscal Institute Tilburg

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31.

The Netherlands I: Fiscal Unity, Groupe Steria's Per-Element Approach and Currency Losses Relating to a Non-Resident Subsidiary (C-399/16[X NV]); Starbucks and State Aid (T-760/15 and T-636/16)

CJEU - Recent Developments in Direct Taxation 2016 (2017), Tilburg Law School Research Paper Forthcoming
Posted: 27 Jun 2018
Eric Kemmeren
Fiscal Institute Tilburg

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32.

The CJEU and the Internal Market Concept in Direct Taxation

EU Tax Law and Policy in the 21st Century (2017), Tilburg Law School Research Paper
Posted: 27 Jun 2018
Eric Kemmeren
Fiscal Institute Tilburg

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33.

The Netherlands

Capital Gains Taxation: A Comparative Analysis of Key Issues, by Michael Littlewood and Craig Elliffe (2017), Tilburg Law School Research Paper
Posted: 27 Jun 2018
Eric Kemmeren
Fiscal Institute Tilburg

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34.

The Netherlands: A Tax Haven?

Netherlands Yearbook of International Law 2016: The Changing Nature of Territoriality in International Law, Tilburg Law School Research Paper Forthcoming
Posted: 27 Jun 2018
Eric Kemmeren
Fiscal Institute Tilburg

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tax haven, tax treaties, multinational enterprises, letter box companies, Base erosion profit shifting

35.

A Global Framework for Capital Gains Taxes

Intertax 0165-2826, Tilburg Law School Research Paper Forthcoming
Posted: 26 Jun 2018
Eric Kemmeren
Fiscal Institute Tilburg

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