References of "Richelle, Isabelle"
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See detailProcedural Law in Tax Law – Belgian Report
Richelle, Isabelle ULg

in Procedural Law in Tax Law (in press)

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See detailActualités fiscales européennes: impacts sur les impôts directs en Belgique
Richelle, Isabelle ULg

Scientific conference (2017, June 12)

Actualités en matière de fiscalité européenne - 2016/2017 - Conférence donnée avec Prof. E. Traversa et M. Giffoni

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See detail« Traitement fiscal des dividendes – Fiscalité européenne et droit comparé »
Richelle, Isabelle ULg; Malherbe, Jacques

in Annunziata, Filippo (Ed.) Le droit comparé des affaires au XXIème siècle – Mélanges à la mémoire de Claude Ducouloux (2017)

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See detailL’impôt des sociétés dans une perspective internationale : entre concurrence et convergence
Richelle, Isabelle ULg

Scientific conference (2017, February 23)

Réformer l’imposition des sociétés implique de tenir compte de sa place dans le système fiscal. L’on songe à l’articulation avec l’impôt des personnes physiques, auquel sont soumis les entreprises ... [more ▼]

Réformer l’imposition des sociétés implique de tenir compte de sa place dans le système fiscal. L’on songe à l’articulation avec l’impôt des personnes physiques, auquel sont soumis les entreprises personnelles et les actionnaires individuels. Par ailleurs, est également abordée la question de l’efficacité des incitants fiscaux à l’Isoc, notamment en matière d’investissement, de recherche ou d’environnement. - Les mutations du cadre fiscal international réduisent fortement la marge de manœuvre du législateur belge. Les initiatives de l’OCDE (BEPS) et de l’Union européenne obligent la Belgique à repenser sa politique dite « de niches fiscales » et pourraient déboucher vers une plus forte convergence des systèmes fiscaux. En parallèle, il faut tenir compte des réformes mises en œuvre dans les autres Etats européens, qui eux aussi cherchent à s’adapter au nouveau contexte tout en restant compétitifs [less ▲]

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See detailOpinion 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
Richelle, Isabelle ULg; Prats, Alfredo Garcia; Haslehner, Werner et al

in European Taxation (2017), 2017

This Opinion Statement of the CFE ECJ Task Force analyses the ECJ’ s decision in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling ... [more ▼]

This Opinion Statement of the CFE ECJ Task Force analyses the ECJ’ s decision in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court’ s decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity [less ▲]

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See detailArticle 8 OECD MC: Place of effective management versus residence
Richelle, Isabelle ULg

Scientific conference (2016, November 21)

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See detailState Aid Law and Business Taxation
Richelle, Isabelle ULg; Schön, Wolfgang; Traversa, Edoardo

Book published by Springer - 1ère éd. (2016)

This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business ... [more ▼]

This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids. [less ▲]

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See detailActualités fiscales européennes: impacts sur les impôts directs en Belgique
Richelle, Isabelle ULg

Conference (2016, October 29)

actualités en matière de fiscalité européenne - impôts directs

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See detailCFE Forum 2016: Rebuilding International Taxation – How To Square the Circle?
Richelle, Isabelle ULg; Gerzova, Larisa; Popa, Oana et al

in European Taxation (2016)

In this note, the authors provide a summary of the presentations made at the CFE Forum 2016 held in Brussels on 21 April 2016.

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See detailEU laws and policies
Richelle, Isabelle ULg

Conference given outside the academic context (2016)

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See detailOpinion 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
Richelle, Isabelle ULg; Haslehner, Werner; Heydt, Volker et al

in European Taxation (2016)

This is an Opinion Statement prepared by the CFE ECJ Task Force on Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14),1 in respect of which the Third Chamber of the Court of Justice of the ... [more ▼]

This is an Opinion Statement prepared by the CFE ECJ Task Force on Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14),1 in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 June 2015.2 The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an offset granted by a tax treaty. After illustrating the factual background, parties’ arguments and the ECJ’ s decision, this Opinion Statement will focus on issues that the ECJ has left open. [less ▲]

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See detailOpinion 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
Richelle, Isabelle ULg; Lang, Michael; Pistone, Pasquale et al

in European Taxation (2016)

This is an Opinion Statement prepared by the CFE ECJ Task Force on Groupe Steria SCA (Case C-386/14),1 in respect of which the Second Chamber of the Court of Justice of the European Union (ECJ) delivered ... [more ▼]

This is an Opinion Statement prepared by the CFE ECJ Task Force on Groupe Steria SCA (Case C-386/14),1 in respect of which the Second Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 2 September 2015, following the Opinion of Advocate General Kokott of 11 June 2015.2 The decision, which has also been the subject of an ECJ Press Release,3 further interprets the freedom of establishment in the context of the French intégration fiscale and clarifies that taxpayers can claim some benefits of a group taxation regime even if EU law would not allow for the full benefit of such a regime. It also confirms that an option granted to Member States under secondary EU legislation cannot justify a breach of the fundamental freedoms. [less ▲]

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See detailOpinion 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”
Richelle, Isabelle ULg; Gutmann, Daniel; Heydt, Volker et al

in European Taxation (2016), (2016/2-3), 87-93

This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the ECJ in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), on 3 February 2015. This ... [more ▼]

This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the ECJ in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), on 3 February 2015. This case is in some ways a follow-up to the ECJ’ s decision in Marks & Spencer (Case C-446/03) and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with EU law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement focuses on selected critical points from the Court’ s decision and Advocate General Kokott’ s Opinion [less ▲]

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See detailOpinion 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”
Richelle, Isabelle ULg; Gutmann, Daniel; Lang, Michael et al

in European Taxation (2016)

This is an Opinion Statement prepared by the CFE ECJ Task Force on C.G. Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015.

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See detailDirect tax harmonisation history since 1957
Richelle, Isabelle ULg

Scientific conference (2016, January 14)

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See detailVers une fiscalité européenne?
Richelle, Isabelle ULg

Speech/Talk (2015)

Evolution de l'Europe, Union européenne, fiscalités nationales et fiscalité européenne.

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See detailWays to tackle cross-border tax obstacles facing individuals within the EU
Richelle, Isabelle ULg

Report (2015)

abstract from executive summary: "Nationals and residents of EU Member States are making ever greater use of the ‘four freedoms’ enshrined in the EU treaties that allow them to work, move, invest and ... [more ▼]

abstract from executive summary: "Nationals and residents of EU Member States are making ever greater use of the ‘four freedoms’ enshrined in the EU treaties that allow them to work, move, invest and purchase goods across borders within the EU. However, as they exercise these freedoms, they can face many tax problems, because they will have to deal with the differing national tax rules and procedures of the Member States. Persons particularly affected include mobile workers, persons receiving dividends across borders, individuals receiving or paying cross-border alimony or maintenance payments, pensioners who retire abroad and many others. Individuals in these situations can face higher tax burdens, cash-flow disadvantages and considerable costs and this can generate feelings of disillusionment with the single market and a disinclination to exercise EU freedoms. (...) This report considers both problems arising from mismatches between taxation rules that lead to higher taxation in cross-border situations (‘substantive’ tax problems) and problems that are due to absence of suitable practical and administrative procedures (‘procedural’ tax problems). The expert group distinguishes between the problems arising on the side of the state of residence/nationality of the taxpayer and on the side of the state where the activity or investment takes place." [less ▲]

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See detailMarks & Spencer: A Landmark Decision?
Richelle, Isabelle ULg

in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Landmark Decisions of the ECJ in Direct Taxation (2015)

Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the ... [more ▼]

Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court’s arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. [less ▲]

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See detailLe fisc peut-il ou doit-il prendre en considération l'origine légale ou morale des revenus imposables?
Richelle, Isabelle ULg

Article for general public (2015)

Le fisc taxe des revenus illicites ou immoraux, mais qu'en est'il de la déductibilité frais de telle nature lorsqu'ils sont supportés en vue d'acquérir ou de conserver des revenus imposables?

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