prof.mr. Eric Kemmeren

Kemmeren, E., Prats, A., Haslehner, W., Heydt, V., Kofler, G., Nogueira, J., Lang, M., Panayi, C. HJI., Raingeard de la Blétière, E., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2023). CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the Discriminatory Interaction between the “Interest Barrier” and Group Contributions. European Taxation, 63(1), 44-55. [1].

Kemmeren, E. (2023). Taxing Interest in the Debtor State as an Alternative to DEBRA. EC Tax Review, 32(2), 44-55.

Kemmeren, E., Garcia Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J. F. P., Panayi, C. HJI., Raingeard de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust , A., & Shiers, R. (2022). CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies. European Taxation, 62(5), 219-223.

Kemmeren, E., García Prats, A., Haslehner, W., Heydt, V., Wien, I. F. A. A. I. T. L. O., Lang, M., Nogueira, J., Panayi, C. HJI., de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2022). CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 February 2021 in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit. European Taxation, 62(1), 30-39.

Kemmeren, E., García Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J., Panayi, C. HJI., Raingeard de la Blétière, E., Européene, C., Liège, HEC. . U., Rust, A., & Lovells, H. (2022). CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other Member States of the European Union or the EEA. European Taxation, 62(7), 304-310.