Publications and communications of Isabelle Richelle

Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., & Rust, A. (11 December 2023). Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22). European Taxation, 64 (1). doi:10.59403/33gncm9

Richelle, I. (21 November 2023). The Jurisprudence of the CJEU on the GAAR in the Merger Directive [Paper presentation]. ABUSE OF LAW IN EUROPEAN TAXATION Divergence or Convergence of Concepts and Policies?, Bruxelles, Belgium.

Richelle, I., Schön wolfgang, & Traversa Edoardo. (2023). Abuse of law in European taxation - Divergences or convergences of Concepts and Policies?

Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., & Rust, A. (17 August 2023). Accessory Tax Obligations Imposed on Digital Service Providers, 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). European Taxation, 63 (9). doi:10.59403/1nmw4yj

Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Nogueira, J. F. P., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., & Rust, A. (02 August 2023). 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. doi:10.59403/217h3n1

Kofler, G., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J. F. P., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (27 January 2023). 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. doi:10.59403/a3xcvd

Kofler, G. W., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J. F. P., Panayi, C. H., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (10 January 2023). 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), 27-34. doi:10.59403/jxdafg

Kofler, G., Garcia Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (16 June 2022). Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19). European Taxation, 62 (7), 304-310. doi:10.59403/2dz55bp

Kofler, G., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (12 April 2022). 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. doi:10.59403/1m02gav

Kofler, G., Garcia Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J. F. P., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (28 January 2022). Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains. European Taxation, 62 (2), 121-126. doi:10.59403/3xzsp2k

Kofler, G., Garcia Prats, F. A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J. F. P., HJI Panayi, C., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (17 December 2021). Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit. European Taxation, 62 (1), 30-38. doi:10.59403/1q61a56

Richelle, I., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Rädler, A., Raventos-Calvo, S., Raingeard de la Blétière, E., Rust, A., & Shiers, R. (20 May 2021). Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules. European Taxation, 61 (6), 264-267. doi:10.59403/3ymfhxy

Richelle, I. (22 April 2021). The "Société générale" case [Paper presentation]. CFE European Register Webinar - Key EU Tax Law Developments for Tax Advisers: Recent ECJ Caselaw - 22 April 2021, Bruxelles, Belgium.

Richelle, I., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Pistone, P., Raventos-Calvo, S., Rust, A., & Shiers, R. (15 January 2021). Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland. European Taxation, 61 (2/3), 109-116. doi:10.59403/1wgvja4

Richelle, I. (18 January 2020). Fiscalité des opérations sur le capital [Paper presentation]. Centre interuniversitaire de droit notarial (CIDN), Liège, Belgium.

Richelle, I. (11 January 2020). Fiscalité des opérations sur le capital [Paper presentation]. Centre interuniversitaire de droit notarial (CIDN), Bruxelles, Belgium.

Richelle, I. (2020). Primauté du droit international et européen en droit fiscal. In F. Stévenart Meeûs & E. Traversa (Eds.), Les Grands arrêts de la jurisprudence fiscale – Principes généraux (pp. 333-345). Bruxelles, Belgium: Larcier.

Richelle, I. (2020). “ Atad, Double Taxation and Tax Dispute Resolution ”. In W. Haslehner, G. Köfler, ... A. Rust (Eds.), A Guide to the Anti-Tax Avoidance Directive (pp. 256-276). Cheltenham, United Kingdom: Elgar Publishing.

Richelle, I., Traversa, E., & Schön, W. (11 December 2019). "Current selected issues of EU Tax Harmonization" [Paper presentation]. "Current selected issues of EU Tax Harmonization", Bruxelles, Belgium.

Richelle, I., Traversa, E., & Schön, W. (10 December 2019). The Future of EU Tax Harmonisation [Paper presentation]. The Future of EU Tax Harmonisation, Bruxelles, Palais des Académies, Belgium.

Richelle, I., & Herve, L. (17 October 2019). Incidences fiscales de la réforme du droit des sociétés [Paper presentation]. Richelle, Ohey, Belgium.

Richelle, I. (2018). Dans les arcanes de la nouvelle directive sur le règlement des différends fiscaux. In P. Paschalidis & J. Wildemeersch (Eds.), L’Europe au présent ! - Liber amicorum Melchior Wathelet (Larcier Group, pp. 883-927). Bruxelles, Belgium: Bruylant.

Richelle, I., & Malherbe, J. (2017). « Traitement fiscal des dividendes – Fiscalité européenne et droit comparé ». In F. Annunziata (Ed.), Le droit comparé des affaires au XXIème siècle – Mélanges à la mémoire de Claude Ducouloux. Bruxelles, Belgium: Bruylant.

Richelle, I., Schön, W., & Traversa, E. (Eds.). (2016). State Aid Law and Business Taxation. (1ère éd). Berlin - Heidelberg, Germany: Springer. doi:10.1007/978-3-662-53055-9

Richelle, I. (2015). Vers une fiscalité européenne? [Paper presentation]. Cycle de cours, Module 1, Histoire et actualité de la construction européenne, Verviers, Belgium.

Richelle, I. (2014). Quelle réforme fiscale? La Libre Belgique, p. 9.

Richelle, I. (27 March 2014). Investir en Chine. Enjeux, Modalités d'investissement, Aspects fiscaux. (Organisation scientifique) [Paper presentation]. Investir en Chine. Enjeux, Modalités d'investissement, Aspects fiscaux, Palais des Académies, Bruxelles, Belgium.

Richelle, I. (05 December 2013). L'Europe face à la crise : quelle est encore la place des contribuables ? [Paper presentation]. Cours-conférences au Collège Belgique - La fiscalité, La mal aimée de l'Europe?, Bruxelles, Belgium.

Richelle, I. (14 November 2013). Fiscalité européenne : soixante ans de hauts et de bas [Paper presentation]. Cours-conférences au Collège Belgique - La fiscalité, La mal aimée de l'Europe?, Bruxelles, Belgium.

Richelle, I. (2009). Opinion Statement on Loss compensation within the EU for individuals and companies carrying out their activities through permanent establishments. European Taxation. https://orbi.uliege.be/handle/2268/59925

Richelle, I. (2009). Comment on the Judgment in Belgium SPF Finance v. Truck Center SA, Case C-282/07, Judgement of 22 December 2008. https://orbi.uliege.be/handle/2268/59967

Richelle, I. (1998). Notion et Traitement des soldes déficitaires en droit fiscal. Aspects nationaux et internationaux (y compris les aspects de droit européen) [Doctoral thesis, Université de Liège]. ORBi-University of Liège. https://orbi.uliege.be/handle/2268/315313