Effective judicial protection – Page 7

Effective judicial protection, Taxation

Here are the posts we found under this category and other related categories.

Berlioz, B AND L: Some doubts on how to balance effective judicial protection and territoriality, by Filipe Brito Bastos

1 Apr 2022

Introduction: institutional choice and constitutional principle The line of case-law initiated by the Court of Justice of the European Union (CJEU) with the Berlioz ruling in 2017 has been hailed as a major development in…
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The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways?, by Katerina Pantazatou

25 Mar 2022

1. Introduction This post aims to critically examine the evolution of the application of Article 47 of the Charter in certain tax cases. ‘Tax cases’ is a general term that comprises two vast areas of…
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Foreseeable relevance’ and the impact on Taxpayers’ rights in the EU, by Pasquale Pistone

18 Mar 2022

Introduction Foreseeable relevance is important for tax treaties and European Union Law, but its concept is defined by neither of them. Nevertheless, it has been an object of interpretation, also by the Court of Justice…
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The influence of the OECD in the creation of binding legislation on Exchange of information within the EU: why is the EU always re-inventing the wheel?, by Jasper Korving

11 Mar 2022

1. Introduction The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over…
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Judicial control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: introduction to the series, by Mariolina Eliantonio and Marina Serrat Romani

4 Mar 2022

The concept of “foreseeable relevance” is an essential element of the standard of transparency in tax matters. It has experienced significant changes in its scope and conceptual interpretation during the last few years to ensure…
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Berlioz, B AND L: Some doubts on how to balance effective judicial protection and territoriality, by Filipe Brito Bastos

The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways?, by Katerina Pantazatou

Foreseeable relevance’ and the impact on Taxpayers’ rights in the EU, by Pasquale Pistone

The influence of the OECD in the creation of binding legislation on Exchange of information within the EU: why is the EU always re-inventing the wheel?, by Jasper Korving

Judicial control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: introduction to the series, by Mariolina Eliantonio and Marina Serrat Romani

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