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Fiscal rules in a post-Covid brave new world : no need to sprint

Gros, Daniel; Corti, Francesco - 2021

Persistent link: https://www.econbiz.de/10012659265

Die europäischen Fiskalregeln und die deutsche Schuldenbremse : Reformoptionen

Priewe, Jan - Friedrich-Ebert-Stiftung - 2022

Persistent link: https://www.econbiz.de/10013449420

The future of the European fiscal union : survey results from members of national parliaments in France, Italy and Germany

Blesse, Sebastian; Bordignon, Massimo; Boyer, Pierre C.; … - 2021

Using data from a unique survey of members of parliaments in France, Germany and Italy in 2018, we estimate the effects of three dimensions on EU and euro area fiscal reform preferences: nationality, political ideology, and populism. We predict and confirm that a German populist party on the...

Persistent link: https://www.econbiz.de/10012596720

Una svolta culturale per la crescita del paese : la sfida del Next Generation EU

Malinconico, Carlo; Maresca, Maurizio - 2021

Persistent link: https://www.econbiz.de/10012509769

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

Pinto Nogueira, João Félix; Kofler, Georg; Garcia … - 2022

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also cited as the 'Form 720' case), in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 27 January 2022. The Court, in its decision, ruled in favour of the...

Persistent link: https://www.econbiz.de/10014082963

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

This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...

Persistent link: https://www.econbiz.de/10013225070

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'

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 European Commission v. United Kingdom ("Final Losses") (Case C-172/13), published on on the 3 February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer (Case C-446/03)...

Persistent link: https://www.econbiz.de/10014031789

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

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

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

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

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

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