The Impact of European Law on the Relations with Third Countries


Type Research Project

Funding Bodies
  • None

Duration Jan. 10, 2005 - Jan. 10, 2010

Tags

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  • Pistone, Pasquale (Details) Project Head
  • Tenore, Mario (Former researcher)
 

Abstract (German)

Das Europäische Steuerrecht wurde in den letzten zwei Jahrzehnten vom EuGH fortenwickelt. Im Rahmen dieses Projekts sollen dessen Auswirkungen auf die Beziehungen zu Drittstaaten untersucht werden.


Abstract (English)

The European tax law was developed by the ECJ during the last two decades. This project analyses the impact of the European tax law on the relations to Third Countries.

Publications

Journal article

2007 Pistone, Pasquale. 2007. Expected and Unexpected Developments of European Integration in the Field of Direct Taxes. Intertax 70-74. (Details)
  Pistone, Pasquale. 2007. Limitation-on-benefits clauses are clearly different from most-favoured-nation clauses: Test claimants in Class IV of the ACT Group Litigation. British Tax Review (4): 363-365. (Details)
  Pistone, Pasquale. 2007. Tax Treaties and the Internal Market in the New European Scenario. Intertax 75-81. (Details)
  Pistone, Pasquale. 2007. The need for tax clarity and the application of the acte clair doctrine to direct taxes. Revista de Direito Tributario Atual (21): ---. (Details)
  Pistone, Pasquale. 2007. The need for tax clarity and the application of the acte clair doctrine to direct taxes. Intertax 534-536. (Details)
2006 Pistone, Pasquale. 2006. National treatment for all non-resident EU nationals: looking beyond the D decision. Intertax 412-413. (Details)
  Pistone, Pasquale. 2006. The Impact of European Law on the Relations with Third Countries. Intertax 234-244. (Details)
  Pistone, Pasquale. 2006. Towards European International Tax Law. EC Tax Review 4-9. (Details)
  Pistone, Pasquale. 2006. Sulla qualificazione di diritti ed onorari notarili come tributi ai fini della direttiva fiscale sulla raccolta di capitali. Rivista di Diritto Tributario 142-150. (Details)
  Pistone, Pasquale. 2006. El impacto del derecho europeo en las relaciones con terceros países. Revista de Tributación (5): 29-49. (Details)
  Pistone, Pasquale. 2006. Kirchberg 3 October 2006: Three Decisions that Did...Not Change the Future of European Taxes. Intertax 582-584. (Details)
  Pistone, Pasquale. 2006. L’impact du droit européen sur les rélations avec les pays tiers en matière de fiscalité directe. Revue du droit de l’Union Européenne (4): 1-24. (Details)
  Pistone, Pasquale. 2006. O impacto do Direito Comunitário europeu nas relações com terceiros países em material de tributação direta sobre a renda. Revista de Direito Tributário Internacional 1 (3): 243-273. (Details)
  Pistone, Pasquale. 2006. Wpływ prawa wspólnotowego na uregulowania wewnętrznego prawa podatkowego państw członkowskich. Prawo i Podatki (8): (Details)
2005 Pistone, Pasquale. 2005. Time for Arbitration in International Taxation. Intertax 113-114. (Details)

Chapter in edited volume

2008 Pistone, Pasquale. 2008. European Direct Tax Law: quo vadis?. In: Accounting and Taxation & Assessment of ECJ Case Law, Hrsg. Lang/Vanistendael, 99-112. Amsterdam: IBFD. (Details)
2007 Pistone, Pasquale. 2007. General Report. In The EU and third countries, Hrsg. Lang/Pistone, 1-55. Wien: Linde. (Details)
2006 Staringer, Claus. 2006. Austria - The Holböck Case. In ECJ - Recent Developments in Direct Taxation , Hrsg. Lang/Schuch/Staringer , 9-ff. Wien: Linde. (Details)
  Pistone, Pasquale. 2006. The Italian Case. In ECJ – Recent Developments in Direct Taxation, Hrsg. Lang/Schuch/Staringer, 397-411. Wien: Linde. (Details)
  Pistone, Pasquale. 2006. Ein EU-Modell als Lösung für die Koordinierung der DBA zwischen den EU-Mitgliedstaaten. In Meistbegünstigung im Steuerrecht der EU-Staaten. Münchener Schriften zum Internationalen Steuerrecht, Hrsg. Cordewener/Enchelmeier/Schindler, 193-200. München: Beck. (Details)
  Pistone, Pasquale. 2006. Les mesures contre la double imposition économique face au droit communautaire. In Liber Amicorum Jacques Malherbe, Hrsg. Simonart/ Remiche/de Cordt, 895-901. Brüssel: Bruylant. (Details)
2005 Pistone, Pasquale. 2005. Las medidas contra la doble imposición internacional: la experiencia europea y América Latina. In Homenaje latinoamericano a Victor Uckmar, Hrsg. Pistone/Torres, 727-741. Buenos Aires: Depalma. (Details)

Paper presented at an academic conference or symposium

2006 Pistone, Pasquale. 2006. El régimen tributario de la colaboración público-privada en la experiencia italiana y comunitaria. Universität Complutense de Madrid – Konferenz "Análisis Jurídico de los Mecanismos de Financiación de las Infraestructuras Públicas", Madrid, Spanien, 23.11.2006. (Details)
  Pistone, Pasquale. 2006. General Report. Wirtschaftsuniversität Wien – Conference "The EU and Third Countries", Wien, Österreich, 13.-14.10.2006. (Details)
  Pistone, Pasquale. 2006. Italian National Report. Universität Lund “The Effects of the European Court of Justice Rulings on Member States’ Direct Income Tax Law”, Lund, Schweden, 21.-22.06.2006. (Details)
  Pistone, Pasquale. 2006. Recent ECJ Decisions in Direct Taxation and their Practical Impact. International Summer Tax Law Conference – "Recent Developments in Tax Treaty Practice", Rust, Österreich, 10-13.07.2006. (Details)
  Pistone, Pasquale. 2006. Tax Treaties and the Internal Market. Effects of the Accession Treaties on Pre-existing Tax Treaties. Europäische Kommission – Fiscalis Seminar on "Tax Treaties and European Law", Malta, Malta, 04.-07.10.2006. (Details)
  Pistone, Pasquale. 2006. U.S.-EU Relations in the Field of Direct Taxes. New York University School of Law – LL.M. in International Tax Law, New York, Vereinigte Staaten/USA, 05.09.2006. (Details)
  Pistone, Pasquale. 2006. U.S.-EU Relations in the Field of Direct Taxes. Universität Connecticut, Hartford, Vereinigte Staaten/USA, 06.09.2006. (Details)

Classification