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Effective judicial protection, Taxation

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

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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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 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 the recent État du Grand-duché…
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Experts’ Corner

EU Agencies Corner edited by Ellen Vos

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

Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in Light of the CJEU Case Law

Recent posts

AMLA and the Common Approach – Rethinking EU Agencification, by Merijn Chamon

Combatting the adverse consequences of divergent national administrative and judicial decisions in EU law: A perspective from the field of Value Added Tax, by Mathijs Klemm

When the floods rise, the law stands still: the EU’s responsibility to protect climate-displaced people, by Adeodata Kanyamihanda

From Consensus to Exceptionality – What the EU’s AI Standards Crisis Reveals About Delegated Technical Governance, by Marta Cantero Gamito

Let’s Make Good Troubles: Former EFSA Executive Director Bernhard Url Reflects on Past Terms and Challenges for the Future

Limits and Extents of the Administrative Procedure in the Spending Conditionality, by Marco Bevilacqua

Operationalising the ‘Do No Significant Harm’ Principle under the EU Recovery and Resilience Facility: A Multilevel Test for Environmental Governance, by Leila Kentache

The “shaping power” of public finance rules in the European Union, by Elisa D’Alterio

Transparency at the Point of Collection – The CJEU on Relational Pseudonymisation and Personal Data in EDPS v. SRB, by Anubhuti Raje

Unmasking Bid Rigging: A New Look at EU Public Procurement, by Dr. Penelope Giosa

Experts’ Corner

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