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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'
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming)...
Persistent link: https://www.econbiz.de/10012829033
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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 Géné...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015,...
Persistent link: https://www.econbiz.de/10012829035
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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 Withh...
Pinto Nogueira, João Félix - 2020
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....
Persistent link: https://www.econbiz.de/10012829045
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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
Pinto Nogueira, João Félix - 2020
This article examines the decision of the decision of the ECJ on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case...
Persistent link: https://www.econbiz.de/10012829047
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The EC and the Locational Choice of Swedish Multinational Companies
Swedenborg, Birgitta - Institutet för Näringslivsforskning (IFN) - 1988
market will affect the locational choice made by geographically mobile MNC's. The reason is that the reduction of trade … incentive to produce within the common market. This is true even though there may be no absolute increase in trade barriers for … different countries. It uses unique survey data on Swedish MNC production and trade for the period 1965-86 and draws on previous …
Persistent link: https://www.econbiz.de/10011019061
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Vertical FDI Revisited
Braconier, Henrik; Norbäck, Pehr-Johan; Urban, Dieter - Institutet för Näringslivsforskning (IFN) - 2002
This study explores how relative skilled-wage premia affect FDI. Contrary to previous studies based on factor endowment differences, we find strong support for vertical FDI, in the sense that more FDI is conducted in countries where unskilled labor is relatively cheap. In addition, we find t hat...
Persistent link: https://www.econbiz.de/10005207066
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The WTO Dispute Settlement System 1995-2010: Some Descriptive Statistics
Horn, Henrik; Johannesson, Louise; Mavroidis, Petros C. - Institutet för Näringslivsforskning (IFN) - 2011
The Dispute Settlement (DS) system is a central feature of the World Trade Organization (WTO) Agreement. This …
Persistent link: https://www.econbiz.de/10009386417
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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...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General...
Persistent link: https://www.econbiz.de/10014031790
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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...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017.The case concerned the levying of tax...
Persistent link: https://www.econbiz.de/10014031791
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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 Fam...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016.The case concerned tax legislation permitting the deduction of...
Persistent link: https://www.econbiz.de/10014031792