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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
Pinto Nogueira, João Félix - 2020
This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns...
Persistent link: https://www.econbiz.de/10012826846
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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
Pinto Nogueira, João Félix; Pistone, Pasquale; … - 2021
considerations on possible alternatives and overall outlook on the future of the taxation of the digitalised economy in the EU …
Persistent link: https://www.econbiz.de/10013225070
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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
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2021
, domestic constitutional law, double taxation, etc) …
Persistent link: https://www.econbiz.de/10013237657
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Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal
Pinto Nogueira, João Félix - 2021
This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...
Persistent link: https://www.econbiz.de/10013247781
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Direito Fiscal Europeu – O Paradigma da Proporcionalidade : A proporcionalidade como critério central da compatibilidade de normas tributárias internas com as liberdades fundamenta...
Pinto Nogueira, João Félix - 2020
Portuguese abstract: Este livro fornece uma visão abrangente da forma como o Tribunal de Justiça da União Europeia aplica a análise da proporcionalidade, especialmente no que diz respeito à avaliação da compatibilidade das regras de tributação direta nacionais com as liberdades...
Persistent link: https://www.econbiz.de/10012828859
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Fundamentals of Taxation : Introduction to Tax Policy. Tax Law and Tax Administration
Pistone, Pasquale - 2020
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and … book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different ….The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method …
Persistent link: https://www.econbiz.de/10012828861
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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 Inheritanc...
Pinto Nogueira, João Félix - 2020
the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and … least adopt unilateral measures to eliminate double taxation in the field of inheritances and gifts …
Persistent link: https://www.econbiz.de/10012829030
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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'
Pinto Nogueira, João Félix - 2020
intégration fiscale and clarifies that taxpayers can claim some benefits of a group taxation regime even if EU law would not allow …
Persistent link: https://www.econbiz.de/10012829032
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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
discrimination"), but rather between different non-nationals (i.e., "horizontal discrimination") in the context of the taxation of …
Persistent link: https://www.econbiz.de/10012829033
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The notion of tax [PT National report for IFA Cahiers of International Taxation, Vol. 101, n.º 2, 2016]
Pinto Nogueira, João Félix - 2020
Persistent link: https://www.econbiz.de/10012829034