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Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC 6) : study requested by the FISC committee

Haslehner, Werner C.; Pantazatou, Katerina - Europäisches Parlament / Policy Department for … - 2022

Persistent link: https://www.econbiz.de/10013350832

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

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