Zobrazeno 1 - 6 of 6 pro vyhledávání: '"Joris Luts"'
1
Case C-648/15 Austria v. Germany: Jurisdiction and Powers of the CJ to Settle Tax Treaty Disputes Under Article 273 TFEU Article
Autor: Caroline Kempeneers, Joris Luts
Publikováno v: EC Tax Review. 27:5-18
On 12 September 2017, the Court of Justice ruled in Case C-648/15 Austria v. Germany on the interpretation and application of the double taxation convention between Austria and Germany on the basis of Article 273 TFEU; a provision which allows the Me
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f0c1bd15858e10a54b3acc286cc27de3
https://doi.org/10.54648/ecta2018002
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2
Congregación De Escuelas Pías Provincia Betania: Tax Exemption for Education Services by Religious Congregation Not Sacrosanct from State Aid Perspective
Autor: Joris Luts
Publikováno v: EC Tax Review. 26:292-302
On 27 June 2017, the Court of Justice handed down a judgment in another fiscal State aid case concerning a tax exemption granted by Spain to a religious congregation performing educational services (Case C-74/16 Congregación de Escuelas Pías Provin
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f8be6078cd776f40517378844999e559
https://doi.org/10.54648/ecta2017032
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3
Evaluation institutionnelle des actions de la Commission européenne en matière d'Aides d'Etat pour lutter contre la concurrence fiscale passive
Autor: Pierre M. Sabbadini, Joris Luts
(Please note that this article was written in French.) Within the European Union, the Member States have generally retained the powers in the field of direct taxation and use them to attract investment, creating thus competition in the tax law market
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::704786f1decb4d5af676c40defc657b8
https://doi.org/10.31219/osf.io/sqn7z
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5
BEPS Action 6: Tax Treaty Abuse
Autor: Joris Luts
Publikováno v: Intertax. 43:122-146
Action 6 of the BEPS Action Plan identified treaty abuse, and in particular Treaty Shopping, as one of the most important sources of BEPS concerns. In September 2014 the OECD has issued the deliverable for action 6 that consists of three parts: (1) d
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f6150179d200f89a38aa8d553e7486bf
https://doi.org/10.54648/taxi2015011
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