المؤلفون: Garcia Anton, Ricardo, Nový, Zdeněk, Baez Seara, David

المصدر: Garcia Anton , R , Nový , Z & Baez Seara , D 2024 , ' The compatibility of the Spanish Windfall Levy on Credit Institutions with EU law and International Economic Law (Investment law and tax treaties ' , Nordic Tax Journal , pp. 1-33 . https://doi.org/10.2478/ntaxj-2023-0010

مصطلحات موضوعية: windfall tax, banks and credit institutions, discrimination, state aid, EU monetary policy, banking supervision, bilateral investment treaties, bilateral tax treaties

الاتاحة: https://research.tilburguniversity.edu/en/publications/5d560296-42cf-4954-9297-dd5f96de753a
https://doi.org/10.2478/ntaxj-2023-0010

المؤلفون: Garcia Anton, Ricardo

المصدر: Garcia Anton , R 2024 , ' Rethinking the social contract in a regional integration dimension (The European Union): A response to the 2024 Montesquieu Lecture by Prof. Tsilly Dagan ' , Tilburg Law Review: Journal on international and comparative law , vol. 29 , no. 3 , pp. 25-32 . https://doi.org/10.5334/tilr.395

مصطلحات موضوعية: EU citizenship, EU public goods, EU revenue side, EU taxes, Social contract

الاتاحة: https://research.tilburguniversity.edu/en/publications/33af0ad6-2c17-4e3d-924c-c9987670b579
https://doi.org/10.5334/tilr.395
https://tilburglawreview.com/articles/10.5334/tilr.395

المؤلفون: García Antón, Ricardo, Marzal, Antonio

المساهمون: UAM. Departamento de Derecho Público y Filosofía Jurídica

مصطلحات موضوعية: Tax avoidance, tax evasion, dispute resolution, judicial review, legal reasoning, Derecho

وصف الملف: application/pdf

Relation: Asia Pacific Law Review; http://hdl.handle.net/10486/716367; 253; 267; 31

الاتاحة: http://hdl.handle.net/10486/716367
https://doi.org/10.1080/10192557.2022.2102592

المؤلفون: Garcia Anton, Ricardo, Lejour, Arjan

المصدر: Garcia Anton , R & Lejour , A 2023 , The Justification, Design and Revenues of a Single Market Levy . Socialists & Democrats . < https://www.socialistsanddemocrats.eu/sites/default/files/2023-12/the_justification_design_and_revenues_of_a_single_market_levy_231205.pdf >

مصطلحات موضوعية: Single market, Taxation, multinational firms

وصف الملف: application/pdf

الاتاحة: https://research.tilburguniversity.edu/en/publications/23a1b155-0928-42f1-b1b0-80ae79e9eed8
https://pure.uvt.nl/ws/files/88318852/the_justification_design_and_revenues_of_a_single_market_levy_231205.pdf
https://www.socialistsanddemocrats.eu/sites/default/files/2023-12/the_justification_design_and_revenues_of_a_single_market_levy_231205.pdf

المؤلفون: Garcia Anton, Ricardo, Öner, Cihat

المصدر: Garcia Anton , R & Öner , C 2023 , ' Public health taxes: Should sugar-sweetened beverages be taxed? If so, how? ' , World Tax Journal , vol. 15 , no. 4 , pp. 643-681 . https://doi.org/10.59403/1y9cy8a

مصطلحات موضوعية: Health Taxes, Sugar Taxation, SSB Taxation

وصف الملف: application/pdf

الاتاحة: https://research.tilburguniversity.edu/en/publications/4ebb8393-b31c-4aae-b5e1-288f42f718a8
https://doi.org/10.59403/1y9cy8a
https://pure.uvt.nl/ws/files/97210966/83703733.pdf

المؤلفون: Garcia Anton, Ricardo

المصدر: Garcia Anton , R 2023 , ' Building up the EU revenue side: But what is a tax in EU law? ' , Politics and Governance , vol. 11 , no. 4 , pp. 17-27 . https://doi.org/10.17645/pag.v11i4.7176

مصطلحات موضوعية: democatric legitimacy, EU budget, EU fiscal capacity, EU internal market, EU taxation, next generation EU

الاتاحة: https://research.tilburguniversity.edu/en/publications/e865c7ec-e90c-4e51-8b18-15c550081a78
https://doi.org/10.17645/pag.v11i4.7176
http://www.scopus.com/inward/record.url?scp=85175198169&partnerID=8YFLogxK

المؤلفون: García Antón, Ricardo

المصدر: Revista de Estudios Jurídicos y Criminológicos, nº 2 (2020), pp.123-144

مصطلحات موضوعية: patrimonio cultural, COVID-19, rediseñar política tributaria, comunidad, cultural heritage, re-designing tax policy, community

وصف الملف: application/pdf

Relation: http://hdl.handle.net/10498/28461

الاتاحة: http://hdl.handle.net/10498/28461
https://doi.org/10.25267/REJUCRIM.2020.i2.06

المؤلفون: Garcia Anton, Ricardo

المساهمون: Anguita Villanueva, Luis A., Ferrante, alfredo

المصدر: Garcia Anton , R 2024 , Medidas Fiscales para Fomentar la Inversión Privada en la Protección del Patrimonio Cultural: Hacia un Régimen Fiscal Adecuado para Garantizar los Derechos Culturales . in L A Anguita Villanueva & A Ferrante (eds) , La Propiedad Cultural: Estudio Jurídico Civil para una Propuesta de Reforma, (Reus, 2024) . Reus Editorial , pp. 413-446 .

الاتاحة: https://research.tilburguniversity.edu/en/publications/f9ac7e7c-383f-4501-bf46-40f61f1f6f93
https://www.editorialreus.es/libros/la-propiedad-cultural-estudio-juridico-civil-para-una-propuesta-de-reforma/9788429028256/

المؤلفون: Garcia Anton, Ricardo, Martin Jimenez, Adolfo

المساهمون: Kofler, Georg, Lang, Michael, Rust, Alexander, Owens, Jeffrey, Pistone, Pasquale, Schych, Josef, Spies, Karoline, Staringer, Claus, Szudoczky, Rita, Essers, Peter, Kemmeren, Eric, Öner, Cihat, Smit, Daniël S.

المصدر: Garcia Anton , R & Martin Jimenez , A 2024 , Spain: The transfer of customer and operational data as royalty . in G Kofler , M Lang , A Rust , J Owens , P Pistone , J Schych , K Spies , C Staringer , R Szudoczky , P Essers , E Kemmeren , C Öner & D S Smit (eds) , Tax Treaty Case Law Around the Globe 2023 . IBFD , pp. 215-226 . https://doi.org/10.59403/2jtx2x8

Relation: urn:ISBN: 9789087228880

الاتاحة: https://research.tilburguniversity.edu/en/publications/b846e6ac-3efb-4990-a9c6-9b7d34f6cedf
https://doi.org/10.59403/2jtx2x8
https://www.ibfd.org/shop/book/tax-treaty-case-law-around-globe-2023

المؤلفون: Garcia Anton, Ricardo

المساهمون: Kemmeren, Eric, Peters, Cees, De Pietro, Carla

المصدر: Garcia Anton , R 2024 , More EU law and less prozac: Revisiting pescatore’s law of integration in 2023 . in E Kemmeren , C Peters & C De Pietro (eds) , A Journey Through European and International Taxation : Liber Amicorum in Honour of Peter Essers . EUCOTAX edn , vol. 73 , EUCOTAX Series on European Taxation , Wolters Kluwer , pp. 209-222 .

Relation: urn:ISBN:9789403531977

الاتاحة: https://research.tilburguniversity.edu/en/publications/c022eb28-cdca-4550-936c-9bc7dcb95d6b

المؤلفون: Garcia Anton, Ricardo

المصدر: Garcia Anton , R 2024 , ' Mirroring comparative fiscal federalism to design the EU revenue side ' , Intertax , vol. 52 , no. 11 , pp. 684-704 . https://doi.org/10.54648/taxi2024077

مصطلحات موضوعية: Fiscal federalism, EU power to tax, shared taxes, EU public goods, harmonization, NGEU, EU budget, Article 311 TFEU

الاتاحة: https://research.tilburguniversity.edu/en/publications/b2c25745-8118-415b-a3bf-4f75bceacacc
https://doi.org/10.54648/taxi2024077

المؤلفون: Öner, Cihat, Garcia Anton, Ricardo

المصدر: Öner , C & Garcia Anton , R 2024 , ' An analysis of anti-tax avoidance approaches in nine European countries: An update to the conclusions of the first meeting of the European association of tax law professors in 1999 ' , European Taxation , vol. 64 , no. 9 . https://doi.org/10.59403/24s425b

مصطلحات موضوعية: Tax avoidance, International taxation, EATLP, Tax abuse

الاتاحة: https://research.tilburguniversity.edu/en/publications/4a730696-713e-4e8f-820d-574ff0db346d
https://doi.org/10.59403/24s425b

المؤلفون: Garcia Anton, Ricardo

المصدر: Garcia Anton , R , Tax exceptionalism – Should tax law converge/diverge with other legal disciplines? , 2024 , Web publication/site , Wolters Kluwer . < https://kluwertaxblog.com/2024/07/08/tax-exceptionalism-should-tax-law-converge-diverge-with-other-legal-disciplines/ >

الاتاحة: https://research.tilburguniversity.edu/en/publications/56c2e6a2-346d-441a-90e6-ecb3ec3b8212
https://kluwertaxblog.com/2024/07/08/tax-exceptionalism-should-tax-law-converge-diverge-with-other-legal-disciplines/

المؤلفون: Martin Jimenez, Adolfo, Garcia Anton, Ricardo

المساهمون: Kemmeren, Eric, Essers, Peter, Stevens, Stan, Stevens, Ton, Oner, Cihat, Lang, Michael, Kofler, Georg, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Spies, Karoline, Blum, Daniel

المصدر: Martin Jimenez , A & Garcia Anton , R 2023 , Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case) . in E Kemmeren , P Essers , S Stevens , T Stevens , C Oner , M Lang , G Kofler , J Owens , P Pistone , A Rust , J Schuch , C Staringer , K Spies & D Blum (eds) , Tax Treaty Case Law : Around the Globe 2022 . Tax Treaty Case Law around the Globe , ....

Relation: urn:ISBN: 9789087228514

الاتاحة: https://research.tilburguniversity.edu/en/publications/b5d9be61-e916-4e06-b8ea-2102469dc1ef
https://www.ibfd.org/shop/book/tax-treaty-case-law-around-globe-2022

المؤلفون: Garcia Anton, Ricardo, Martin Jimenez, Adolfo

المساهمون: Kemmeren, Eric, Essers, Peter, Stevens, Stan, Stevens, Ton, Oner, Cihat, Lang, Michael, Kofler, Georg, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Spies, Karoline, Blum, Daniel

المصدر: Garcia Anton , R & Martin Jimenez , A 2023 , Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona) . in E Kemmeren , P Essers , S Stevens , T Stevens , C Oner , M Lang , G Kofler , J Owens , P Pistone , A Rust , J Schuch , C Staringer , K Spies & D Blum (eds) , Tax Treaty Case Law Around the Globe 2022 . Tax Treaty Case Law around the Globe , vol. 2022 , IBFD , pp. 403-415 .

الاتاحة: https://research.tilburguniversity.edu/en/publications/3f310604-b9e1-48dc-b9cd-cfd68ae35ae7

المؤلفون: Garcia Anton, Ricardo, Maldonado, Ascension

المساهمون: Maisto, G.

المصدر: Garcia Anton , R & Maldonado , A 2023 , General Report of Spain . in G Maisto (ed.) , Dispute Resolution under Tax Treaties and beyond . IBFD , pp. 1017-1070 .

الاتاحة: https://research.tilburguniversity.edu/en/publications/b295433c-059d-46cd-beca-acb32373acf9

المؤلفون: Garcia Anton, Ricardo

المصدر: Garcia Anton , R 2023 , Preliminary References and VAT . in Cahiers de Fiscalite Luxembourgeoise et Europeenne . vol. 1 , Larcier , pp. 179 - 183 .

الاتاحة: https://research.tilburguniversity.edu/en/publications/d0033155-39da-4def-a078-1639c94477d6

المؤلفون: García Antón Ricardo

المصدر: Anali Pravnog Fakulteta u Beogradu, Vol 67, Iss 4, Pp 147-172 (2019)

مصطلحات موضوعية: citizenship, eu law, residence-taxation, Law

Relation: https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904147G.pdf; https://doaj.org/toc/0003-2565; https://doaj.org/toc/2406-2693; https://doaj.org/article/dfcb1f65237141189b803ea98aa84980

الاتاحة: https://doi.org/10.5937/AnaliPFB1904147G
https://doaj.org/article/dfcb1f65237141189b803ea98aa84980

المؤلفون: Garcia Anton, Ricardo

المساهمون: del Federico, L.

المصدر: Garcia Anton , R 2022 , Cultural heritage, taxation and constitutional traditions common to EU member states: Exploring the scope of article 167 of the TFEU . in L del Federico (ed.) , Taxation and Cultural Heritage . IBFD , pp. 117 -131 .

الاتاحة: https://research.tilburguniversity.edu/en/publications/9769b4d6-a9c8-43a2-8528-bce3113723c9

المؤلفون: Garcia Anton, Ricardo, Martinez, Cesar

المساهمون: Essers, Peter

المصدر: Garcia Anton , R & Martinez , C 2022 , Spain: National report . in P Essers (ed.) , History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power . IBFD , pp. 607 - 632 .

Relation: urn:ISBN: 9789087227753

الاتاحة: https://research.tilburguniversity.edu/en/publications/948ea62e-562e-4d87-b17b-d28d116d57ec