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  Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 Dataset: https://doi.org/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 |