Article(electronic)#12023
A Never-Ending Battle Between Privacy and Transparency: The Case of Registers of Beneficial Ownership Before the CJEU
In: EC Tax Review, Forthcoming
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Article(electronic)#22021
Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg
In: Intertax
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Article(electronic)#32021
The "OpenLux revelations": Who is to be blamed?
In: Cahiers de fiscalité luxembourgeoise et européenne
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Article(electronic)#42020
Taxation of the Platform Economy: Challenges and Lessons for Social Security
In: University of Luxembourg Law Research Paper
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Article(electronic)#52019
Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring Through DAC 6
In: A Guide to the Anti-Tax Avoidance Directive (W. Haslehner, K. Pantazatou, G. Kofler, A. Rust (eds.), Forthcoming
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Article(electronic)#62018
Effective Legal Remedies and Fair Trial in Tax and Time
In: Time and Tax: Issues in International, EU, and Constitutional Law, W. Haslehner, G. Kofler and A. Rust (Eds.),(Wolters Kluwer 2018)
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Article(electronic)#72017
Taxation of the Sharing Economy in the European Union
In: Forthcoming, Cambridge Handbook of Law and Regulation of the Sharing Economy, Davidson, Infranca and Finck (eds.), CUP 2018
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Article(electronic)#82017
Funds and EU Tax Directives
In: Investment Fund Taxation, W. Haslehner (Ed.) (Wolters Kluwer 2018)
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Article(electronic)#92017
Fundamental Rights in the Era of Information Exchange - The Berlioz Case (C-682/15)
In: CJEU: Recent Developments in Direct Taxation (2017)
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Article(electronic)#10December 1, 2015
Promoting solidarity in crisis times: Building on the EU Budget and the EU Funds
In: Perspectives on Federalism, Volume 7, Issue 3, p. 49-76
ISSN: 2036-5438
Abstract
This article examines the evolution of the EU 'redistributive' policies in the (post-) crisis EU era. By reviewing the EU cohesion policy, the financial assistance mechanisms, the new economic governance measures and the potentials of attributing the EU fiscal capacity, it aims to conceptualize the notion of solidarity as redistribution as this has evolved by reason of the crisis. The article argues that by virtue of the diverging economies, interests and preferences of the Member States, reciprocal or 'effects-based solidarity' is the only type of solidarity that has been exhibited among the Member States during the crisis. It, further, shows how the principle of solidarity has not lived up to its potential in the present crisis context, but it has instead been cropped up in sharply different ways in the rhetorics and communications of political parties of all hues across the Union.
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Article(electronic)#122015
Combating Tax Evasion in Times of Crisis in Greece
In: Cayman Financial Review, Jan 2016
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Article(electronic)#132013
Economic and Political Considerations of the Court's Case Law Post Crisis: An Example from Tax Law and the Internal Market
In: Croatian Yearbook of European Law and Policy 9 [2013] 77-118.
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Article(electronic)#142012
Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Greek Tax Law
In: Kristoffersson, Lang, Pistone, Schuch, Staringer, Storck,eds., Tax Secrecy and Tax Transparency: The relevance of confidentiality in tax law (Peter Lang 2013).
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Article(electronic)#152014
The Over-Indebtedness of European Consumers: A View from Greece
In: Georgios Mentis and Katerina Pantazatou, 'The Over-indebtedness of European Consumers - A view from Greece' in Irina Domurath, Guido Comparato and Hans-W. Micklitz (eds.), 'The Over-indebtedness of European Consumers – A View from Six Countries'
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