prof.mr. Eric Kemmeren

García Prats, A., Haslehner, W., Panayi, C. HJI., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Raventos-Calvo, S., Richelle, I., & Rust, A. (2023). CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21), on Accessory Tax Obligations Imposed on Digital Service Providers. European Taxation, 63(9), 387-393. https://www.ibfd.org/shop/journal/accessory-tax-obligations-imposed-digital-service-providers-opinion-statement-ecj-tf

Kemmeren, E., García Prats, A., Haslehner, W., Kofler, G., Lang, M., Nogueira, J., Panayi, C. HJI., Raventos-Calvo, S., Richelle, I., & Rust, A. (2023). CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers. European Taxation, 63(8), 336-343.

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. Article 1.

Kemmeren, E., García Prats, A., Heydt, V., Haslehner, W., Kofler, G., Lang, M., Nogueira, J., Panayi, C. HJI., Raingeardde la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2023). CFE ECJ Task Force: Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in W AG (Case C-538/20) on the Deductibility of Foreign Final Losses. European Taxation, 63(2/3), 105-110.

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