2022

État luxembourgeois v L, on the conditions for information requests and taxpayer remedies

European Taxation, vol. xx, n. x (2022) [ISSN: 2352-9199]

English, Amsterdam, IBFD, 2022 (forthcoming)

Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4017710

MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

European Taxation, vol. 62, n. 2 (2022) [ISSN: 2352-9199]

English, Amsterdam, IBFD, 2022, pp. XX-XX.

https://research.ibfd.org/#/doc?url=/document/et_2022_02_e2_4

Available at SSRN: https://ssrn.com/abstract=3977016 or http://dx.doi.org/10.2139/ssrn.3977016

 

Société Générale, on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

European Taxation, vol. 62, n. 2 (2022), ISSN: 2352-9199

English, IBFD, Amsterdam, 2022, pp. 30-39.

https://research.ibfd.org/#/doc?url=/document/et_2022_01_cfe_1

Available at SSRN: https://ssrn.com/abstract=3928435

2021

Feedback to the EU consultation by the IBFD task force on EU law

International Tax Studies 7-2021, IBFD [ISSN: 2590 1117]

English, Amsterdam, IBFD, 2021, pp. 2-33

 

Available at SSRN: https://ssrn.com/abstract=3984981

European Taxation, vol. 61, n. x (2021), ISSN: 2352-9199

English, IBFD, Amsterdam, 2021

Link(s):

Available at SSRN:

Feedback to the EU Consultation on the Introduction of a Digital Levy (co-authorship)

International Tax Studies 4-2021, ISSN: 2590-1117

English, IBFD, Amsterdam, 2021, pp. 2-16

Link: https://research.ibfd.org/#/doc?url=/document/itaxs_2021_04_int_1

Available at SSRN: https://ssrn.com/abstract=3826307

Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establishments in Ireland

European Taxation, vol. 61, n. 2/3 (2021), ISSN: 2352-9199

English, IBFD, Amsterdam, 2021, pp. 109-116.

Link: https://research.ibfd.org/#/doc?url=/document/et_2021_02_cfe_1  

Available at SSRN:

 

in: Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR). Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas

Editors: Eva Andrés Aucejo and Andreu Olesti Rayo; Directors: Jeffrey Owens, Eva Andrés Aucejo, Julius Sem, Andreu Olesti, Juan López Rodriguez and João Félix Pinto Nogueira

English, Thomson-Reuters, 2021 

https://www.thomsonreuters.es/es/tienda/duo-papel-ebook/global-tax-governance-taxation-on-digital-economy–transfer-pricing-and-litigation-in-tax-matters-maps—adr-policies-for-global-sustainability.-ongoing-u.n.-2030-sdg-and-addis-ababa-agendasduo/p/10017540

Available at SSRN:

2020

Vodafone Magyarország Mobil Távközlési Zrt., on progressive turnover taxes

European Taxation, vol. 60, n. 12 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 555-564.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_12_cfe_1

Available at SSRN: https://ssrn.com/abstract=3720072

in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 222-230.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_05_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644209 or http://dx.doi.org/10.2139/ssrn.3644209

Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 152-157.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_04_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644235 or http://dx.doi.org/10.2139/ssrn.3644235

2019

Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019), ISSN: 2352-9199

English, IBFD, Amsterdam, 2019, pp. 487-502.

Link: https://research.ibfd.org/#/doc?url=/document/et_2019_10_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644255 or http://dx.doi.org/10.2139/ssrn.3644255

2018

concerning personal and family tax benefits in multi-state situations (co-authorship)

European Taxation, vol. 58, n. 4 (2018), ISSN: 2352-9199

English, IBFD, Amsterdam, 2018, pp. 149-162

https://research.ibfd.org/#/doc?url=/document/et_2018_04_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644373 or http://dx.doi.org/10.2139/ssrn.3644373

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 (co-authorship)

European Taxation, vol. 58, n. 2/3 (2018), ISSN: 2352-9199

English, IBFD, Amsterdam, 2018, pp. 93-96

https://research.ibfd.org/#/doc?url=/document/et_2018_02_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644391 or http://dx.doi.org/10.2139/ssrn.3644391

2016

European Taxation, Vol 56, n.º 11, ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, p. 474-496

https://research.ibfd.org/#/doc?url=/document/et_2016_11_uk_1

Available at SSRN: https://ssrn.com/abstract=3644430

X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax

European Taxation, vol. 56, n. 6 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 255-261

https://research.ibfd.org/#/doc?url=/document/et_2016_06_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644461 or http://dx.doi.org/10.2139/ssrn.3644461

on the French Intégration Fiscale (co-authorship)

European Taxation, vol. 56, n. 5 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 211-213

https://research.ibfd.org/#/doc?url=/document/et_2016_05_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644464

on “Horizontal Discrimination” (co-authorship)

European Taxation, vol. 56, n. 2/3 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 94-98

https://research.ibfd.org/#/doc?url=/document/et_2016_2-3_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644466 or http://dx.doi.org/10.2139/ssrn.3644466

Concerning the “Marks & Spencer Exception” (co-authorship)

European Taxation, vol. 56, n. 2/3 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, p. 87-93

https://research.ibfd.org/#/doc?url=/document/et_2016_2-3_cfe_2

Available at SSRN: https://ssrn.com/abstract=3644468

in: Tax Treaty Case Law around the Globe

Editor: Peter Essers et all

English, IBFD, Amsterdam, 2016, pp. 85-104, ISBN: 978-90-8722-392-2

https://research.ibfd.org/#/doc?url=/document/ttcl2016_p01_c07

Available at SSRN: https://ssrn.com/abstract=3644437

Chapter 33, in: Tax Treaty Case Law around the Globe

Editor: Peter Essers et all

English, IBFD, Amsterdam, 2016, pp. 385-36, ISBN: 978-90-8722-392-2

https://research.ibfd.org/#/doc?url=/document/ttcl2016_p07_c33

Available at SSRN: https://ssrn.com/abstract=3644444

Impuestos directos y libertades fundamentales del tratado de funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea

Editor: Adolfo Martín Jimenez and Francisco Carrasco

Spanish, Thomson Reuters Aranzadi, Jerez de la Frontera, 2016, pp 257-294, ISBN: 978-84-9135-200-6

https://www.thomsonreuters.es/es/tienda/duo-papel-ebook/impuestos-directos-y-libertades-fundamentales-del-tratado-de-funcionamiento-de-la-union-europea-duo/p/10007588

Available at SSRN: https://ssrn.com/abstract=3644445

Vol. 101, n.º 2, 2016]

Editor: Helminen, M. (General Reporter)

English, IFA, Amsterdam, 2016, pp. 667-686, ISBN: 978-90-1239-715-5

https://research.ibfd.org/data/ifacahier/pdf/ifacahier_2016_volume2_portugal.pdf

Available at SSRN: https://ssrn.com/abstract=3644454

2015

Kemmeren, Smit, Essers, Broe, Vanistendael, Lang, Pistone, Such, Staringer, Storck (ed.)

English, IBFD, Amsterdam, 2015, pp. 293-304, ISBN: 978-90-8722-298-7

https://research.ibfd.org/#/doc?url=/document/ttcl2014_p07_c36

Available at SSRN: https://ssrn.com/abstract=3642484 or http://dx.doi.org/10.2139/ssrn.3642484

Kemmeren, Smit, Essers, Broe, Vanistendael, Lang, Pistone, Such, Staringer, Storck (ed.)

English, IBFD, Amsterdam, 2015, pp. 355-364, ISBN: 978-90-8722-298-7

https://research.ibfd.org/#/doc?url=/document/ttcl2014_p06_c29

Available at SSRN: https://ssrn.com/abstract=3642494

2011

European Tax Studies, 1/2011, ISSN: 2036-3583

English, SEAST, Bologna, 24 pp.

https://ste.unibo.it/article/view/4817/4588

Available at SSRN: https://ssrn.com/abstract=3642610

Estudios Tributários Europeos, 1/2011, ISSN: 2036-3583

Spanish, SEAST, Bologna, 24 pp.

https://ste.unibo.it/article/view/4817/4592

 

 

 

Studi Tributari Europei, 1/2011, ISSN: 2036-3583

Italian, SEAST, Bologna, 24 pp.

https://ste.unibo.it/article/view/4817/4589

 

 

 

Revista de Finanças Públicas e Direito Fiscal, Year IV, n.º 1, ISBN 978-97-2404-554-2, ISSN: 1646-9127

Portuguese, Almedina, Lisbon, 2011, pp. 209-248

 

Available at SSRN: https://ssrn.com/abstract=3642639 or http://dx.doi.org/10.2139/ssrn.3642639

 

 

2009

(Semiotics of Proportionality – Proportionality in Direct Taxation)

Dereito – Revista Xurídica da Universidad de Santiago de Compostela, Vol. 18, N.º 1, ISSN 1132-9947

Spanish, Santiago de Compostela, 2009, pp. 315-330

http://hdl.handle.net/10347/7925

Available at SSRN: https://ssrn.com/abstract=3642655

Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos, ISSN: 1138-9540

Spanish, Centro de Estudios Fiscales, Madrid, 2009, pp. 91-136

 

Available at SSRN: https://ssrn.com/abstract=3642657

 

 

2008

Comentario a la STC portugués n.º 711/2006 de 29 de Diciembre de 2006 (Equality Principle Breaches’ in the Cession of Tax Revenues to Local Entities)

Tributos Locales, n.º 75, ISSN: 1577-2233

Spanish, Edisofer, Madrid, 2007, pp. 119-139

 

Available at SSRN: https://ssrn.com/abstract=3642674

Vinte anos do Código das Sociedades Comerciais, Homenagem aos Prof. A. Ferrer Correia, Orlando de Carvalho e Vasco Lobo Xavier, Vol. II

Portuguese, Coimbra Editora, Coimbra, 2008, pp. 741-778, ISBN 978-972-32-1548-9

https://www.almedina.net/product_info.php?products_id=5449

Available at SSRN: https://ssrn.com/abstract=3642666

2007

Comentario a la STC portugués n.º 711/2006 de 29 de Diciembre de 2006 (Equality Principle Breaches’ in the Cession of Tax Revenues to Local Entities)

Tributos Locales, n.º 75, ISSN: 1577-2233

Spanish, Edisofer, Madrid, 2007, pp. 119-139

Available at SSRN: https://ssrn.com/abstract=3642674

Dereito – Revista Xurídica da Universidad de Santiago de Compostela, vol. 16, n.º 2, ISSN: 1132-9947

Spanish, University of Santiago de Compostela, Santiago de Compostela, 2007, pp. 239-242

http://www.usc.es/revistas/index.php/dereito/index

Available at SSRN:

2006

Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador)

Portuguese, Salvador de Bahia Law School – Catholic University, Brazil, 2006, pp. 61-74, CDD 340\

Link:

Available at SSRN: https://ssrn.com/abstract=3642683

2005

Revista da Faculdade de Direito da Universidade do Porto, ISSN: 1645-1430

Portuguese, Coimbra Editora, Coimbra, 2005, pp. 167 e ss

https://sigarra.up.pt/fdup/pt/pub_geral.pub_view?pi_pub_base_id=49854

Available at SSRN: https://ssrn.com/abstract=3642694

(Economic and Juridical Studies for the Regulation of the Basements and Parking lots in Oporto’s Social Housing Buildings – with Glória Teixeira, José Costa and Raquel Guimarães) in Arrendamento Social (Gloria Teixeira, ed)

Portuguese, Almedina, Oporto, 2005, pp. 107 e ss, ISBN: 972-40-2645-0

https://www.almedina.net/product_info.php?products_id=1411

Available at SSRN: https://ssrn.com/abstract=3642689 or http://dx.doi.org/10.2139/ssrn.3642689

2004

Revista da Faculdade de Direito da Universidade do Porto, I, ISSN: 1645-1430

Portuguese (translation from the original study, in English), Coimbra Editora, Coimbra, 2004, pp. 325-345

 

Available at SSRN: https://ssrn.com/abstract=3642697 or http://dx.doi.org/10.2139/ssrn.3642697

 

 

Preços de Transferência e o Caso Português (Glória Teixeira & Duarte Barros, eds)

Portuguese, Vida Económica, Oporto, 2004, pp. 307-339, ISBN 978-97-2788-112-3

https://www.wook.pt/livro/precos-de-transferencia-e-o-caso-portugues-duarte-barros/88135

Available at SSRN: https://ssrn.com/abstract=3642700