Richelle, I. (29 April 2021). Les aspects fiscaux des augmentations de capital et de capitaux propres. Paper presented at Isabelle RICHELLE, Bruxelles, Belgium. |
Richelle, I. (22 April 2021). The "Société générale" case. Paper presented at CFE European Register Webinar - Key EU Tax Law Developments for Tax Advisers: Recent ECJ Caselaw - 22 April 2021, Bruxelles, Belgium. |
Richelle, I. (2021). Les aspects fiscaux des augmentations de capital et de capitaux propres. In E.-J. Navez (Ed.), La fiscalité des revenus en pratique (pp. 423-444). Bruxelles, Belgium: Larcier. |
Richelle, I. (2020). Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarorszag Mobil Tavkozlési Zrt. (Case C-75/18) on Progressive Turnover Taxes. European Taxation. |
Richelle, I. (2020). Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C)760/15 et T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted bu Transfer Pricing Ruling. European Taxation, 222-230. |
Richelle, I. (2020). Opinion Statement ECJ-TF ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries, European Taxation, 2020/4, p. 152-157. European Taxation, 152-157. |
Richelle, I. (2020). Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2019, Sofina (case C-575/17), on withholding taxes, losses and territoriality. European Taxation, 91-97. |
Richelle, I. (25 January 2020). Fiscalité des opérations sur le capital. Paper presented at Centre interuniversitaire de droit notarial (CIDN), Louvain-la-Neuve, Belgium. |
Richelle, I. (18 January 2020). Fiscalité des opérations sur le capital. Paper presented at Centre interuniversitaire de droit notarial (CIDN), Liège, Belgium. |
Richelle, I. (11 January 2020). Fiscalité des opérations sur le capital. Paper presented at Centre interuniversitaire de droit notarial (CIDN), Bruxelles, Belgium. |
Richelle, I. (2020). Reconstructing the Treaty Network. In SUbject 1 A - Restructuring the treaty network (pp. 53-78). International Fiscal Association. |
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). Compensation transfrontalière des pertes : vingt ans d’évolution. In M. Delanote, B. Peeters, & I. Van De Woesteyne (Eds.), Liber Amicorum Stefaan Van Crombrugge (pp. 437-464). Roeselaere, Belgium: Fiscoloog/Roularta. |
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 presented at "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 presented at The Future of EU Tax Harmonisation, Bruxelles, Palais des Académies, Belgium. |
Richelle, I. (26 November 2019). Activités transfrontalières : éléments fondamentaux en matière fiscale. Paper presented at QUESTIONS ET PROBLÉMATIQUES TRANSFRONTALIÈRES, Liège, Belgium. |
Richelle, I., & Herve, L. (17 October 2019). Incidences fiscales de la réforme du droit des sociétés. Paper presented at Richelle, Ohey, Belgium. |
Richelle, I. (2019). Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives. European Taxation. |
Richelle, I. (2019). 7. Richelle, I., CSA « Les facteurs de rattachement en droit des sociétés et en droit fiscal – Partie 2 : Assujettissement à l’impôt des sociétés ». In I. Richelle & L. Herve (Eds.), Incidences fiscales de la réforme du droit des sociétés (pp. 73-118). Bruxelles, Belgium: Larcier. |
Richelle, I., & Herve, L. (Eds.). (2019). Incidences fiscales de la réforme du droit des sociétés. Bruxelles, Belgium: Larcier. |
Richelle, I., & Herve, L. (2019). "Avant-propos". In I. Richelle & I. Herve (Eds.), Incidences fiscales de la réforme du droit des sociétés (pp. 5-7). Bruxelles, Belgium: Larcier. |
Richelle, I. (2019). Opinion Statement ECJ-TF 1/2019on the CJEU decision of 31 May 2018, in Case C-382/16, Hornbach-Baumarkt, concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises. European Taxation, 446-452. |
Richelle, I. (26 April 2019). “Nomadisme fiscal et droit européen”. Paper presented at Les XXI ème Universités fiscales de printemps Des trois continents (Afrique Europe Amérique) L’impôt au défi des nomades, Saidia, Morocco. |
Richelle, I. (2019). Opinion Statement ECJ TF 3/2018 on the ECJ Decision of 12 June 2018 on Bevola (Case C-650/16) concerning the utilization of "Definitive Losses" attributable to a foreign permanent establishent. European Taxation, 113 - 119. |
Richelle, I. (March 2019). Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of "Definitive Losses" Attributable to a Foreign Permanent Establishment". European Taxation, february/march, 113-119. |
Richelle, I. (15 February 2019). “Atad, Double Taxation, Dispute Resolution and Taxpayer Protection”. Paper presented at “The Anti-Tax Avoidance Directive”, Luxembourg, Luxembourg. |
Richelle, I. (2019). The Tax Dispute Resolution Directive. Paper presented at Présentation au Comité Fiscal de la CFE Tax Advisors Europe, Bruselles, Belgium. |
Herve, L., & Richelle, I. (2019). Nouveau CSA et aspects de planification patrimoniale nationale. In L. Herve & I. Richelle (Eds.), Incidences fiscales de la réforme du droit des sociétés (pp. 165-218). Larcier. |
Richelle, I. (2019). Chroniques notariales - différentes contributions. In I. Leleu (Ed.), Chroniques notariales, vol. 69 (pp. 145-147, n° 131 à 134, p. 223- 229, n° 139-140, p. 237-243, n° 142, p. 245, n° 144, p. 250-255). Bruxelles, Belgium: Larcier. |
Richelle, I. (2019). Chair of the Seminar on “Current selected issues of EU Tax Harmonisation”, Bruxelles, Palais des Académies, 11 décembre 2019. |
Richelle, I. (2019). Chair of the Panel : Panel 6 « Challenges of tax sustainability », 14th GREIT Annual Conference on « Tax Sustainability in an EU and International Context », Lund, Sweden,19-20 Juin 2019. |
Richelle, I. (2019). Chair of the panel « Keys areas of development of EU Tax Harmonisation”, conference « The Future of EU Tax Harmonisation », Bruxelles, Palais des Académies, 10 décembre 2019. |
Richelle, I. (2018). Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 Sept. 2017 in Eqiom (Case C-6/16), Concerning the Compatibiloity of the French Anti-Abuse Rule Regarding outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms. European Taxation, 471-478. |
Richelle, I. (2018). Opinion Statement ECJ-TF 1/2018 on the Decision of the Comptability of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms. European Taxation, 419-425. |
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., & Peeters, B. (July 2018). Selection of the arbitrators under the Arbitration Convention and Dispute Resolution Directive. Paper presented at Conference in Rust (Austria) on "Tax Treaty Arbitration", 5-7 July 2018, Rust, Austria. |
Richelle, I. (28 April 2018). La réforme de l'impôt des sociétés - Questions choisies. Paper presented at La Réforme de l'impôt des sociétés, Liège, Belgium. |
CFE ECJ Task Force, & Richelle, I. (2018). Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations. European Taxation, 163-169. |
Richelle, I. (06 March 2018). La réforme de l'impôt des sociétés - Questions choisies. Paper presented at La Réforme de l'impôt des sociétés, Fernelmont, Belgium. |
CFE ECJ Task Force, & Richelle, I. (22 February 2018). Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multistate situations. European Taxation, 58 (2018), 163-169. |
Richelle, I. (01 February 2018). Les aspects internationaux de la réforme de l'impôt des sociétés. Paper presented at Les Dialogues de la Fiscalité, Louvain la Neuve, Belgium. |
Richelle, I. (2018). Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty. In A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. C. C. M. Kemmeren, D. Smit, & M. Lang (Eds.), Tax Treaty Case Law around the Globe 2017 (pp. 69-80). Vienne, Austria: International Bureau of Fiscal Documentation. |
CFE ECJ Task Force, & Richelle, I. (16 January 2018). Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters. European Taxation, 58 (2018), 2/3. |
Richelle, I. (2018). “Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty”. In Lang et al. (Ed.), Tax Treaty Case-Law around the globle 2017 (pp. 69-80). Amsterdam, Netherlands: IBFD. |
Richelle, I. (2018). « Nomadisme fiscal et droit européen ». Journal de Droit Fiscal, (2018/5), 129-166. |
Richelle, I., & Van de Velden, K. (04 December 2017). Actualités en fiscalitéeuropéenne et internationale: impact international de la future réforme de l'ISOC en Belgique. Paper presented at Les lundis fiscaux, Brussels, Belgium. |
Richelle, I., & Traversa, E. (2017). The Impact of Bilateral Investment Treaties on Taxation - Belgian Report. In M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, & C. Staringer (Eds.), The Impact of Bilateral Investment Treaties on Taxation (pp. 99-122). Amsterdam, Netherlands: IBFD. |
CFE ECJ task Force, & Richelle, I. (2017). Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU. European Taxation, (2017), 354-357. |
Richelle, I. (12 June 2017). Actualités fiscales européennes - impôts directs. Paper presented at Les lundis fiscaux, Brussels, Belgium. |
CFE ECJ task Force, & Richelle, I. (2017). Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries. European Taxation, (2017), 163-172. |
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. (23 February 2017). L’impôt des sociétés dans une perspective internationale : entre concurrence et convergence. Paper presented at LA RÉFORME DE L’IMPÔT DES SOCIÉTÉS : ENJEUX ET CONTRAINTES, Bruxelles, Belgium. |
CFE ECJ task Force, & Richelle, I. (January 2017). Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest. European Taxation, 2017, 30-34. |
Richelle, I. (21 November 2016). Article 8 OECD MC: Place of effective management versus residence. Paper presented at Taxation of the shipping and air transport industries in domestic law, EU law and tax treaties, Milan, Italy. |
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. (2016). Actualités fiscales européennes: impacts sur les impôts directs en Belgique. Paper presented at conférence, Liège, Belgium. |
Richelle, I., Gerzova, L., Popa, O., & van der Maas, I. (2016). CFE Forum 2016: Rebuilding International Taxation – How To Square the Circle? European Taxation, 354-360. |
Richelle, I. (2016). EU laws and policies. Paper presented at Summer School, Brussels, Belgium. |
CFE ECJ Task Force, & Richelle, I. (2016). Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax. European Taxation, 255-261. |
CFE ECJ Task Force, & Richelle, I. (2016). Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale. European Taxation, 211-213. |
CFE ECJ Task Force, & Richelle, I. (2016). Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”. European Taxation, (2016/2-3), 87-93. |
CFE ECJ Task Force, & Richelle, I. (2016). Opinion Statement ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on “Horizontal Discrimination”. European Taxation, 94-98. |
Richelle, I. (14 January 2016). Direct tax harmonisation history since 1957. Paper presented at EU Tax Policy in the 21th century, Luxembourg, Luxembourg. |
Richelle, I. (2015). Vers une fiscalité européenne? Paper presented at Cycle de cours, Module 1, Histoire et actualité de la construction européenne, Verviers, Belgium. |
Richelle, I. (Other coll.). (2015). Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU. (Publication Office of the European Union). Luxembourg, Luxembourg: European Commission. doi:10.2778/519632 |
Richelle, I. (Other coll.). (2015). Ways to tackle cross-border tax obstacles facing individuals within the EU. (Publication Office of the European Union). Luxembourg, Luxembourg: European Commission. doi:10.2778/996097 |
Richelle, I. (2015). Marks & Spencer: A Landmark Decision? In W. Haslehner, G. Kofler, & A. Rust (Eds.), Landmark Decisions of the ECJ in Direct Taxation (Kluwer Law International, pp. 93-116). Alphen aan de Rijn, Netherlands: Wolters Kluwer. |
Richelle, I. (2015). Le fisc peut-il ou doit-il prendre en considération l'origine légale ou morale des revenus imposables? La Libre Belgique, p. 31. |
Richelle, I. (2015). Opinion Statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice in SCA Group Holding BV et al. (Joined Cases C-39/13, C-40/13 and C-41/13). European Taxation, 116-121. |
Richelle, I. (2015). Opinion Statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case C-164/12). European Taxation, 111-115. |
MALHERBE, J., Richelle, I., & TRAVERSA, E. (February 2015). Solucion de la doble imposicion internacional en las relationes entre america latina y el mundo exterion. Revista del Instituto peruana de Derecho Tributario, 58 (1), 7-58. |
Richelle, I. (2014). Compensation transfrontalière des pertes : l’arrêt Nordea Bank marque-t-il un revirement de jurisprudence ? In C. Marcus & M.-C. van Grieken (Eds.), LIBER AMICORUM MAURICE ELOY (pp. 741-765). Limal, Belgium: Anthemis. |
Richelle, I. (2014). Quelle réforme fiscale? La Libre Belgique, p. 9. |
Richelle, I. (2014). Opinion Statement ECJ-TF 2/2014 of the CFE on the Decision of the European Court of Justice in Sabou (Case C-276/12). European Taxation, 318-321. |
Richelle, I. (27 March 2014). Investir en Chine. Enjeux, Modalités d'investissement, Aspects fiscaux. (Organisation scientifique). Paper presented at Investir en Chine. Enjeux, Modalités d'investissement, Aspects fiscaux, Palais des Académies, Bruxelles, Belgium. |
Richelle, I. (24 March 2014). Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11). European Taxation, 54 (2-3), 87-91. |
Richelle, I. (24 March 2014). Opinion Statement ECJ-TF 1/2014 of the CFE on the Decision of the European Court of Justice in Åkerberg Fransson (Case C-617/10) Concerning Ne Bis in Idem in Tax Law. European Taxation, 54 (5), 1-4. |
Richelle, I. (13 March 2014). Les pertes fiscales – aspects internationaux et européens. Paper presented at Les pertes fiscales, Bruxelles, Belgium. |
Bourgeois, M., & Richelle, I. (2014). Marché public de services relatif à une mission d’étude descriptive et prospective de la fiscalité immobilière en région wallonne. Namur, Belgium: Gouvernement Wallon, représenté par son Ministre du Développement durable et de la Fonction publique. |
Richelle, I., & Traversa, E. (27 February 2014). La jurisprudence européenne de 2013 en matière de fiscalité directe et ses conséquences en Belgique. Morceaux choisix. Paper presented at LES DIALOGUES DE LA FISCALITÉ - Jeudi 27 février 2014, Place Montesquieu, 1348 Louvain-la-Neuve, Belgium. |
Richelle, I. (23 January 2014). Losses – Marks&Spencer. Paper presented at Landmark decisions in direct tax jurisprudence, Luxembourg, Luxembourg. |
Richelle, I. (2014). Article 8 - Navigation maritime intérieure et aérienne. In R. Danon, D. Gutmann, X. Oberson, & P. Pistone (Eds.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune - Commentaire (1ère Edition, pp. 300-329). Basel, Switzerland: Helbing Lichtenhan Verlag. |
Richelle, I. (05 December 2013). L'Europe face à la crise : quelle est encore la place des contribuables ? Paper presented at 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 presented at Cours-conférences au Collège Belgique - La fiscalité, La mal aimée de l'Europe?, Bruxelles, Belgium. |
Richelle, I. (2013). Opinion Statement of the CFE on the Decision of the European Court of Justice of 6 September 2012 in Philips Electronics (Case C-18/11) and Group Relief. European Taxation, 341-343. |
Richelle, I. (2013). Opinion Statement of the CFE on the Decision of the European Court of Justice of 29 November 2011 in Case C-371/10, National Grid Indus BV and Business Exit Taxes within the European Union. European Taxation, 276-280. |
Richelle, I. (2013). Le choix entre l’exemption et l’imputation - Cas d’application : la compensation des pertes. In I. Richelle & E. Traversa (Eds.), La Fiscalité internationale en Belgique - Tendances récentes (1re Edition, pp. 305-321). Bruxelles, Belgium: Larcier. |
Richelle, I. (2013). Cross-Border Loss Compensation: State and Critique of the Judicature. In I. Richelle, E. Traversa, & W. Schön (Eds.), Allocating Taxing Powers within the European Union (pp. 101-122). Heidelberg, Germany: Springer. |
Richelle, I., & Traversa, E. (Eds.). (2013). La fiscalité internationale en Belgique - Tendances récentes. (1re éd). Bruxelles, Belgium: Larcier. |
Richelle, I., Traversa, E., & Gombeer, J. (Other coll.). (2013). The History of double taxation conventions in Belgium. In C. Docclo (Ed.), ALABASTER 1938-2013 (pp. 53-71). Limal, Belgium: Anthemis. |
Richelle, I., Traversa, E., & Schön, W. (Eds.). (2013). Allocating Taxing Powers within the European Union. Heidelberg, Germany: Springer. |
Richelle, I. (2012). Opinion Statement of the CFE on the Case Law of the European Court of Justice on Transfer Pricing Related to Loans (Decision of 21 January 2010 in Case C-311/08, SGI). European Taxation, 311-314. |
Richelle, I., & Traversa, E. (2012). The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties: 4. Belgium. In M. Lang, P. Pistone, J. Schuch, & C. Staringer (Eds.), The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (pp. 142-170). Cambridge, United Kingdom: Cambridge. |
Bourgeois, M., & Richelle, I. (26 January 2012). Un nouveau gouvernement, une première réforme fiscale: le point en janvier 2012. Paper presented at Un nouveau gouvernement, une première réforme fiscale: le point en janvier 2012, Bruxelles, Belgium. |
Richelle, I. (26 January 2012). Un nouveau gouvernement, une première réforme fiscale : point en janvier 2012. Paper presented at Un nouveau gouvernement, une première réforme fiscale : point en janvier 2012, Bruxelles, Belgium. |
Richelle, I., Traversa, E., & Vintras, B. (2012). Tax rules in non-tax agreements : Belgium. In Lang, M, Pistone, P, Schuch, J, Staringer, C, & Storck, A (Eds.), Tax Rules in Non-Tax Agreements (pp. 115-147). Amsterdam, Netherlands: IBFD. |
Richelle, I. (2011). Additionnels communaux et conventions préventives de double imposition. In En quête de fiscalité, et autre propos... Mélanges offerts à Jean-Pierre Bours (pp. 693-710). Bruxelles, Belgium: Larcier. |
Richelle, I. (2011). Certificats d’émission Kyoto : les aspects fiscaux (impôts directs). In L’entreprise face au droit des quotas CO2. Bruxelles, Belgium: Larcier. |
Malherbe, J., Malherbe, P., Richelle, I., & Traversa, E. (2011). « The impact of the rulings of the European Court of Justice in the area of direct taxation » 2010 update 2011. (IP/A/ECON/ST/2010-18 // PE 457.367). Brussels, Belgium: Policy Department Economic and Scientific Policies. European Parliament. |
Bourgeois, M., & Richelle, I. (Eds.). (2011). Les Codes La Charte. Droit fiscal. La Charte. |
Bourgeois, M., & Richelle, I. (Eds.). (2011). En quête de fiscalité et autres propos..., Mélanges offerts à Jean-Pierre Bours. Larcier. |
Richelle, I. (2011). La prevención en América Latina de la doble imposición internacional en la perspectiva de la redacción de un tratado modelado. In A. Mazz & P. Pistone (Eds.), Reflexiones en torno a un Modelo Latinoamericano de Convenio de Doble Imposición (pp. 100-114). Uruguay: Fundacion de Cultura Universitaria. |
Richelle, I. (2011). Incitants à l’acquisition et à la rénovation immobilière. In L'INVESTISSEMENT IMMOBILIER PRIVÉ. QUESTIONS JURIDIQUES ET FISCALES (pp. 103-150). Limal, Belgium: Anthemis. |
Richelle, I. (2010). Nouveautés en matière d’impôt des personnes physiques. In Les dialogues de la fiscalité – Anno 2010 (pp. 9-25). Belgium: Larcier. |
Malherbe, J., Malherbe, P., Traversa, E., & Richelle, I. (2010). La jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa. Revista de Tributación, segunda parte (17), 55-92. |
Richelle, I. (December 2009). Fiscalité pour les juristes. Paper presented at La stratégie fiscale internationale de l’entreprise : opérations spécifiques, Bruxelles, Belgium. |
Richelle, I. (2009). L'arrêt Cobelfret de la CJCE et ses conséquences sur le régime des RDT. Tax Audit & Accountancy, 6-13. |
Richelle, I. (2009). Opinion Statement on Loss compensation within the EU for individuals and companies carrying out their activities through permanent establishments. European Taxation. |
Richelle, I. (October 2009). Fiscalité des subsides et primes. Certificats Kyoto. Paper presented at Fiscalité verte, Wépion, Belgium. |
Richelle, I. (July 2009). Procedural Law in Tax Law – Belgian Report. Paper presented at Colloque Rust, Austria. |
Richelle, I. (2009). Les incertitudes sont levées : le régime des R.D.T. n’est pas conforme à la Directive mères-filiales. Actualités Fiscales, 1-3. |
Richelle, I. (June 2009). Actualités en impôts directs. |
Richelle, I., & TRAVERSA, E. (25 May 2009). Quelle politique fiscale internationale pour la Belgique? Paper presented at Colloque interuniversitaire, Bruxelles, Belgium. |
Richelle, I. (May 2009). La compensation des pertes. Paper presented at Quelle politique fiscale internationale pour la Belgique ?, Bruxelles, Belgium. |
Richelle, I. (April 2009). Exit Taxes. |
Richelle, I. (April 2009). Actualités 2008 en impôt des sociétés. |
Richelle, I. (2009). Comment on the Judgment in Belgium SPF Finance v. Truck Center SA, Case C-282/07, Judgement of 22 December 2008. |
Richelle, I. (2009). Cobelfret et l’interprétation de la directive mères-filiales : le régime belge des R.D.T. est contraire au droit communautaire. Revue Générale de Fiscalité, 2-8. |
Richelle, I. (March 2009). Aspects fiscaux du photovoltaïque. Paper presented at Photovoltaïque pour les Pros. |
Richelle, I. (February 2009). Actualités en fiscalité européenne. Paper presented at Conseils Fiscaux du Brabant Wallon. |
Malherbe, J., Malherbe, P., Richelle, I., & Traversa, E. (2009). La jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa (primera parta). Revista de Tributación, 43-78. |
Malherbe, J., Malherbe, P., Traversa, E., & Richelle, I. (2009). La jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa. Revista de Tributacion Associacion Argentina de Estudios Fiscales, 43-78. |
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