Richelle, I., & Ravet Elliot. (01 February 2024). Morceaux choisis d'actualité en matière d'impôt des personnes physiques et des sociétés [Paper presentation]. Dialogues de la Fiscalité, Louvain-la-Neuve, Belgium. |
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., & Herve, L. (Eds.). (2023). Implications fiscales du nouveau droit des biens. Limal, Belgium: Anthemis. |
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? |
Richelle, I., & Herve, L. (2023). Implications fiscales du nouveau droit des biens. |
Richelle, I. (2023). Alternative Dispute Resolution in the European Union. In The Oxford Handbook of International Tax Law (pp. 697-727). Oxford University Press. doi:10.1093/oxfordhb/9780192897688.013.42 |
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 |
Richelle, I. (19 May 2023). L’expérience belge en matière de lutte contre la fraude fiscale – source d’inspiration pour la RDC ? [Paper presentation]. Cours aux étudiants de la Faculté de Droit de l'Université Kongo à Mbanza Ngungu, Mbanza Ngungu, Congo - Kinshasa. |
Richelle, I. (09 May 2023). « L’expérience belge en matière de sanctions de la fraude fiscale – source d’inspiration pour la RDC ? » [Paper presentation]. Conférence pour la International Fiscal Association - Branche RDC, Kinshasa, Congo - Kinshasa. |
Richelle, I. (09 May 2023). L’expérience belge en matière de lutte contre la fraude fiscale source d’inspiration pour la RDC [Paper presentation]. conférence donnée à la International Fiscal Association, branche congolaise, Kinshasa RDC, Kinshasa, Congo - Kinshasa. |
Richelle, I. (11 February 2023). Synthèses en matière d'impôt des sociétés [Paper presentation]. cycle CIDN, Bruxelles, Belgium. |
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 |
Richelle, I. (21 November 2022). PROTECTING THE TAX DEBTOR IN CROSS-BORDER TAX RECOVERY ASSISTANCE [Paper presentation]. Conference "Protecting the tax debtor in cross border tax recovery assistance", bruxelles, Belgium. |
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. (December 2021). Cocktail fiscal: taxe caïman, comptes titres et DAC6 pour les notaires [Paper presentation]. cycle CIDN, Liège, Bruxelles, Louvain-la-Neuve, Belgium. |
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. (29 April 2021). Les aspects fiscaux des augmentations de capital et de capitaux propres [Paper presentation]. Isabelle RICHELLE, Bruxelles, Belgium. |
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. (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 presentation]. Centre interuniversitaire de droit notarial (CIDN), Louvain-la-Neuve, Belgium. |
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). 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 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. (26 November 2019). Activités transfrontalières : éléments fondamentaux en matière fiscale [Paper presentation]. QUESTIONS ET PROBLÉMATIQUES TRANSFRONTALIÈRES, Liège, Belgium. |
Richelle, I., & Herve, L. (17 October 2019). Incidences fiscales de la réforme du droit des sociétés [Paper presentation]. 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 presentation]. 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 presentation]. “The Anti-Tax Avoidance Directive”, Luxembourg, Luxembourg. |
Richelle, I. (2019). The Tax Dispute Resolution Directive [Paper presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. EU Tax Policy in the 21th century, Luxembourg, Luxembourg. |
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. (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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. 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 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. (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 presentation]. 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 presentation]. 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 presentation]. 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 presentation]. Fiscalité verte, Wépion, Belgium. |
Richelle, I. (July 2009). Procedural Law in Tax Law – Belgian Report [Paper presentation]. 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 presentation]. Colloque interuniversitaire, Bruxelles, Belgium. |
Richelle, I. (May 2009). La compensation des pertes [Paper presentation]. 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 presentation]. Photovoltaïque pour les Pros. |
Richelle, I. (February 2009). Actualités en fiscalité européenne [Paper presentation]. 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. |
Malherbe, J., & Richelle, I. (2009). Les techniques sociétaires de planification successorale : impôts directs, droits de succession et de donation. In A. Culot, P. De Page, M. Marlière, E.-J. Navez, C. Schotte, V. Sepulchre, X. Thiébaut, E. Traversa, ... M. Van Molle, Droit fiscal et pratique notariale, Evolutions récentes et questions d’actualité (pp. 229-296). Bruxelles, Belgium: Larcier. |
Richelle, I. (2009). The Belgian Taxpayer Charter faded but its Rights remained. In The Confédération Fiscale Européenne at 50 Years (pp. 129-141). Berlin, Germany: Van Thiel S. |
Richelle, I. (2009). Chevaux … fiscaux. In J. Autenne, Promenades sous les portiques de la fiscalité. Bruxelles, Belgium: Bruylant. |
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 |
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, ULiège - Université de Liège]. ORBi-University of Liège. https://orbi.uliege.be/handle/2268/231192 |