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Results: 14
Number of items: 14
  • Szudoczky, R., & Weber, D. (2022). Constitutional Foundations: EU Tax Competence; Treaty basis for Tax integration; Sources and Enactment of EU Tax Law. In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law - Volume 1: General Topics and Direct Taxation (8th student ed., pp. 11-36). (Fiscale studieserie; No. 29). Wolters Kluwer.
  • Szudoczky, R., & Weber, D. (2018). Constitutional foundations: EU Competences; Treaty basis for Integrations, Sources and Enactment of EU Tax Law. In P. J. Wattel, O. Marres, & H. Vermeulen (Eds.), Terra/Wattel European Tax Law. - Volume 1: General Topics and Direct Taxation (7th ed., pp. 11-38). (Fiscale handboeken; No. 10). Wolters Kluwer. https://www.inview.nl/document/id8b3bd4f1c68d4e50b69f53acf6f74c8f?ctx=WKNL_CSL_1653
  • Szudoczky, R. (2013). CJEU (case C-417/10: Ministero dell'Economia de delle Finanze and Agenzia delle Entrate v 3M Italia Spa: 3M Italia: Tax Amnesty Aimed at Concluding Tax Litigation Prolonged for an Unreasonable Time Does Not Constitute State Aid). Case note on: CJEU, 29/03/12 European State Aid Law Quarterly, 2013(1), 159-169.
  • Szudoczky, R. (2013). Selectivity, derogation, comparison - How to put together the pieces of the puzzle in the State aid review of national tax measures? In D. Weber (Ed.), EU income tax law: issues for the years ahead (pp. 163-196). (EC and international tax law series; No. 9). IBFD.
  • Open Access
    Szudoczky, R. (2013). The sources of EU law and their relationships: Lessons for the field of taxation. [Thesis, fully internal, Universiteit van Amsterdam].
  • Szudoczky, R. (2012). Is the CCCTB proposal in line with the principle of subsidiarity?: Negative opinions submitted by National parliaments in the 'Yellow Card Procedure'. EUCOTAX series on European taxation, 35, 93-126.
  • Szudoczky, R., & van de Streek, J. L. (2010). Revisiting the Dutch interest box under the EU state aid rules and the code of conduct: when a "disparity" is selective and harmful. Intertax, 38(5), 260-280. http://www.kluwerlawonline.com/document.php?id=TAXI2010031
  • Szudoczky, R. (2010). The influence of primary law on the interpretation of secondary law in the field of EU citizenship and direct taxation: "whatever works"…. In D. Weber (Ed.), Traditional and alternative routes to European tax integration: primary law, secondary law, soft law, coordination, comitology and their relationship (pp. 191-228). IBFD.
  • Szudoczky, R. (2009). How does the European Court of Justice treat precedents in its case law? 'Cartesio' and 'Damseaux' from a different perspective: part I. Intertax, 37(6/7), 346-362. http://www.kluwerlawonline.com/document.php?id=TAXI2009037
  • Szudoczky, R. (2009). ECJ (C-67/08: [Block: refusing relief for double taxation of cross-border inheritance not contrary to the free movement of capital]). 12. Case note on: ECJ, 12/02/09 Highlights & Insights on European Taxation (H&I) , 2009(4).
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