Taxation The UK Freeports Policy, by P Holmes and G Larbalestier 5 May 20234 May 2023 Background Free ports, also known as foreign trade zones or free trade zones, are not uncommon in developed economies and developing countries.[1] There are a number of variants on the…
Composite procedure… Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: Concluding Remarks, by Mariolina Eliantonio and Marina Serrat Romaní 8 Apr 20225 Apr 2022 1. Introduction This is the last blog post of a series stemming from the virtual seminar ‘Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of…
Effective judicial protection… Berlioz, B AND L: Some doubts on how to balance effective judicial protection and territoriality, by Filipe Brito Bastos 1 Apr 202229 Mar 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…
Composite procedure… 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 202223 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…
Effective judicial protection… Foreseeable relevance’ and the impact on Taxpayers’ rights in the EU, by Pasquale Pistone 18 Mar 202220 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…
Effective judicial protection… 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 202210 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…
Effective judicial protection… 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 20223 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…
Composite procedure… Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in Light of the CJEU Case Law 18 Jan 202214 Jan 2022 Webinar, 8 February 2022 The aim of the event is to reflect, from a holistic perspective, on the evolution of the case law of the CJEU from Berlioz I to…
