Dr Tom O'Shea

MA LLM (Tax) (with Merit) MPhil PhD (London) CTA (Fellow)





Tom O'Shea, EU Tax Cases and Commentary  2019/20 
(Avoir Fiscal Publications, 2020) 

ISBN  978-0-9559164-9-6

Tom O'Shea, Understanding EU Tax 2020     

(Avoir Fiscal Publications, 2020)

ISBN   978-0-9559164-6-5 

Tom O'Shea, Freedom of Establishment  Tax Cases 1957-2007

(Avoir Fiscal Publications, 2020)       

ISBN  978-0-9559164-3-4 

Order direct from the author : 
€125/£115 including p+p  
​€165 in local EU/EEA bookstores.

Tom O'Shea, Abuse of EU Law, Beneficial Ownership, Tax Avoidance   (Forthcoming November 2020) 

Tom O’Shea, EU Tax Law and Double Tax Conventions, (Avoir Fiscal Limited, London. 2008), ISBN: 978-0-955916403.

Tax Planning & Compliance in Asia (Co-author with P. Veraphong, T. Chanyapoon and P. Anantavipat), in P. Veraphong, T. Chanyapoon and P. Anantavipat (Editors), Tax Planning and Compliance in Asia, Volume 6, The Hague: Kluwer Law International, 2005, 2-300 to 26-900, ISBN: 9041124225


Tom O'Shea, Chapter 6, "European Tax Controversies: Fiscal Neutrality and EU Law", in van Thiel, Valente and Raventos-Calvo (Eds.), CFE Tax Advisers Europe 60th Anniversary - Liber Amicorum (IBFD Amsterdam, 2019)

Tom O’Shea and Robert F. van Brederode, Chapter 5, Legal Interpretation of Tax Law: The European Union in van Brederode & Krever (Eds.) Legal Interpretation of Tax Law (Kluwer Law International, The Netherlands. 2014)

“The European Court of Justice, its D. Decision, Most-Favoured Nation Treatment and Double Tax Conventions: Comparability and Reciprocity”, in S. van Thiel (Editor), The European Union's Prohibition of Discrimination, Most-Favoured-Nation Treatment and Tax Treaties: Opinions and Materials, Berlin: Confederation Fiscale Europeenne, 2006, 57-76.

2020 Articles


European Tax Controversies: Abuse of Law - a Response to Professor Schon, ECTJ, 19, July 2020, 11-150.

HB case: Disparity Not Discrimination, ECTJ, 18, May 2020, 215-223.    HB case

Google Ireland: Hungarian Tax Penalties Are Disproportionate, Says CJEU, ECTJ, 18, Mar. 2020, 205-213.                                                              Google Ireland

AURES Holdings: Czech Rules Denying Cross-border Loss Relief Upheld by CJEU, 

​ECTJ, 18, Mar. 2020, 191-203.                                                AURES Holdings                        

Anton van Zantbeek: Belgian Stock Exchange Transactions' Tax Did Not Breach EU Law, ECTJ, 18, Mar. 2020, 181-189                            Anton van Zantbeek

K-A Deka: Dutch Withholding Taxes on Dividends Before The CJEU Again!

ECTJ, 18, Feb. 2020, 169-179                                                     K-A Deka                        

Brussels Securities: Belgian Deduction Mechanism Breached Parent-Subsidiary Directive, ECTJ, 18, Feb. 2020, 123-129                           Brussels Securities

College Pension Plan: Germany's Taxation of Non-Resident Pension Funds Challenged, ECTJ, 18, Jan. 2020, 97-107                          College Pension Plan

Argenta Spaarbank 2 : Deduction Rules for Risk Capital Challenged Again​ECTJ, 18, Jan. 2020, 87- 95.                                                             Argenta Spaarbank                      


AQ and DN cases: French Rules Implementing the Merger Directive Challenged, ECTJ, 18, (2018-19), 43-48.                                                      AQ and DN

Starbucks - General Court Judgment: Comments and Analysis, ECTJ, 17, (2018-19), 17, 313-327.                                                                     Starbucks

Memira Holding and Holmen: What are final losses? ECTJ, (2018-19), 17, 295-312.

                                                                                   Memira Holding and Holmen

Jacob and  Lennertz: Belgian Personal Allowance Regime in Dispute Before the CJEU, TaX Notes International, June 24, 2019, 1319-1323.   Jacob and Lennertz

X GmbH: German CFC Rules Upheld By CJEU in Absence of Exchange of Information Provision, Tax Notes International, June 17, 2019, 1215-1221.       

                                                                                                     X GmbH

The Importance of the EU's Platform for Tax Good Governance, Tax Notes International, May 13, 2019, 623-628.

Wächtler : German Exit Tax Rules Successfully Challenged Before The CJEU (Again), Tax Notes International, Apr. 29, 2019, 433-442.     Wächtler

N Luxembourg 1: CJEU Finds Direcve Benefits Can Be Denied In Abusive Situations, Tax Notes International, Apr. 22, 2019, 335-343.   N Luxembourg 1

Huijbrechts: Belgian Inheritance Tax Rules Successfully Challenged
Before the CJEU, Tax Notes International, Mar. 18, 2019, 1195-1199. 

Montag: Directly Linked German Pension Payments Deductible, CJEU Says, Tax Notes International, Mar. 12, 2019, 1085-1088                       Montag

Sofina: French Withholding Tax Rules Breached Free Movement of Capital,
CJEU Says, Tax Notes International, Feb. 11, 2019, 649-652.  

Fiscal Neutrality and EU Law, EC Tax Journal Vol. 17, 2018/19, 249-293.

Hypothekenbank: CJEU Finds Stability Charge on Austrian Banks
Compable With EU Law, Tax Notes International, Jan. 28, 2019, 407-411.                                                                                                                     

Sauvage: Luxembourg Employment Income May Be Taxed in Belgium, Says CJEU, Tax Notes International, Jan. 7, 2019, 89-93.                           Sauvage


CJEU Says France Breached EU Law With Its Dividend Taxation Rules, Tax Notes International, Dec. 17, 2018,                          

                                                          Commission v France ("Precompte Mobilier")

CJEU Examines ‘Deferred Taxation’ Under the Merger Directive and the Freedom of Establishment, Tax Notes International, Dec. 3, 2018, 981-987.   Marc Jacob 

CJEU Says Denmark Must Grant Loss Relief for Final Cross-Border Losses, Tax Notes International, Nov. 26, 2018, 911-915.                               Bevola

German Trade Tax Rules Breached EU Law, Says CJEU, Tax Notes International, Nov. 19, 2018, 797-800.                                                                    EV case

Ensuring Fair Taxation: 20 Years of the EU's Code of Conduct Group, Tax Notes International, Nov. 12, 2018, 717-722.

Thoughts on the Compatibility of LOB Clauses and EU Law, Tax Notes International, Nov. 5, 2018, 607-613.

Belgian Property Tax Successfully Challenged Before the CJEU, Tax Notes International, October 29, 2018, 503-506. 

                                                                  Commission v Belgium ("Cadastral Value")

CJEU Tackles ‘Reference Framework’ Definition in State Aid Cases, Tax Notes International, Oct. 22, 2018, 413-418                                                       HBH case  

Danish Rules Concerning Loss Relief Successfully Challenged Before CJEU, Tax Notes International, Sep. 24,  2018,  1331-1336                                      NN case

Double Tax Conventions in the Case Law of the CJEU: Some Comments, ECTJ, 17. 2018, 1-17.

New EU Directive for Reporting Some Cross-Border Arrangements, Tax Notes International, Aug. 27, 2018, 903-906.

A Critical Analysis of the CJEU Advocate General’s Opinion In Hornbach-Baumarkt , Tax Notes International, 23 July 2018, 373-383                                                                                                                                      AGO in Hornbach-Baumarkt

CJEU Allows Non-Arm’s-Length Transactions if Supported by Commercial Justification, Tax Notes International, 16 July 2018,  243-248  Hornbach-Baumarkt

CJEU Upholds French Exit Taxes in Case Interpreting the EU-Swiss Agreement, Tax Notes International, 9 July, 2018, 167-169.                                         Picart

“Comments on the EU’s Proposed Indirect Digital Services Tax”, Tax Notes International, 18 June 2018

“The EU’s Proposed 'Significant Digital Presence' Framework”, Tax Notes International, 11 June 2018

“CJEU Addresses Dutch Rules on Deductions for Interest Payments and Exchange Rate Losses in X BV and X NV”, Tax Notes International, 28 May 2018                                                                                                               
X BV and X NV
“German Withholding Taxes Breach EU Law, Says CJEU”, Tax Notes International, 30 Apr. 2018                                                                                    
Deister Holding

“CJEU Finds French Dividend Withholding Rules Breach Freedom of Establishment”, Tax Notes International, 12 Mar. 2018   
        Eqiom and Enka

“CJEU Examines Finland’s Taxation of Foreign Branches”, Tax Notes International, 5 Feb. 2018                                                                                                
A Oy

“U.K. Rules Governing Exit Taxes for Trusts Challenged Before CJEU”, Tax Notes International, 8 Jan. 2018                                                 
Trustees of Panayi Trusts


“CJEU Says German Rules Must Respect EU-Swiss Agreement on Free Movement of Persons”, Tax Notes International, 18 Dec. 2017          Radgen   

“CJEU Finds French Merger Rules in Breach of EU Law”, Tax Notes International, 13 Nov. 2017       
Euro Park Service  

"The Main Role of Judicial Actors in the EU: Interpreting EU Law", The EC Tax Journal, Vol 17, 2016-17, 67-131.

“Danish Interest Deduction Rules Successfully Challenged Before the CJEU”, Tax Notes International, 2 Oct. 2017           
Masco Denmark

“Automatic Exchange of Information Continues to Expand in the EU”, Tax Notes International, 11 Sep. 2017

“Cross-Border Health Insurance and Pension Contributions Deductible in Germany, Says CJEU”, Tax Notes International, Tax Notes International, 1 Sep. 2017          

“CJEU Says Belgian Fairness Tax on Dividends Violates EU Law”, Tax Notes International, 24 July 2017             
X v Ministerraad

“CJEU Finds Belgian Withholding Tax Compatible With EU Parent-Subsidiary Directive”, Tax Notes International, 12 June 2017             

“CJEU Rejects Challenge to German Taxation of Insolvency Benefits”, Tax Notes International, 1 May 2017             

“An Analysis of Some Apple State Aid Arguments”, Tax Notes International, 27 Mar, 2017,            
Apple 2

“Apple's Tax Planning Scheme and CJEU Jurisprudence”, Tax Notes International, 9 Mar. 2017            
Apple 1

“CJEU Finds Greek Inheritance Tax Exemption Incompatible With TFEU”, 5 Jan. 2017                   
Commission v Greece ("Inheritance Tax")


“German Law on Swiss Income Breached Non-discrimination Principle”, Tax Notes International, 15 Dec. 2016          Radgen

“CJEU Says Luxembourg Taxation of Some Pensions Violates TFEU”, Tax Notes International, 10 Nov. 2016        

“CJEU Allows Use of Different Tax Credit Rule for Member State and Third Country”, Tax Notes International, 12 Oct. 2016            

“CJEU Says Portuguese Taxes on Outbound Interest Violate EU Law”, Tax Notes International, 28 Sep. 2016            

“CJEU Holds French Dividend Taxation Rules Incompatible With EU Law”, Tax Notes International, 27 June 2016   
Groupe Steria

“German Tax Rules Prevail Over Austrian Bank Secrecy Legislation, CJEU Holds”, Tax Notes International, 14 June 2016       
Sparkasse Allgäu

“Limitation on Benefits Clauses and EU Law: Examining the Japan-Netherlands Treaty LOB”, Tax Notes International, 19 Apr. 2016

“German loss recapture rules compatible with EU law”, Tax Notes International, February 8, 2016,             Timac Agro Deutschland

“CJEU: German Reinvestment Relief Breaches Freedom of Establishment”, Tax Notes International, Jan 18, 2016, 261-264.   

Commission v Germany (“Reinvestment Relief”)


“U.K.'s Group Relief Regime Is Compatible With EU Law”, Tax Notes International, Nov. 23, 2015, 699-702.    
Commission v UK (“Group Relief”)

“German Rules Denying Deduction of Annuities Successfully Challenged”, Tax Notes International, Oct. 5, 2015, 45-49.  

“Dutch Treatment of Two Nonresident Workers May Be Contrary to EU Law”, Tax Notes International, Sep. 7, 2015, 863-866.   

 “CJEU Says Italy's Taxation of Gambling Rules Infringe EU Law”, Tax Notes International, Aug. 17, 2015, 611-614.  
Blanco & Fabretti

“U.K. Attribution of Gains Rules Found Incompatible With EU Law”, Tax Notes International, June 15, 2015, 1035-1038.    

Commission v UK (“Attribution of Gains”)

“CJEU Rules on Dutch Withholding Taxes on Dividends”, Tax Notes International, June 1, 2015, 829-833.    
X BV & TBG Limited

“Danish Loss Recapture Rules Found Incompatible With EU Law”, Mar. 9, 2015, 881-885.          
Nordea Bank

“CJEU Finds German Exemption Regime Acceptable”, Tax Notes International, Feb. 2, 2015, 427-431.  

“Dutch Tax Integration Rules Successfully Challenged Before the CJEU”, Tax Notes International, Jan. 26, 2015, 333-336.    

“Advocate General: CJEU Should Overrule Marks & Spencer”, Tax Notes International, Jan. 5, 2015, 69-77.     
AGO in Commission v UK (“Group Relief”)


“U.K. Transfer of Assets Abroad Rules at Issue in Fisher”, Tax Notes International, Oct. 6, 2014, 77-80. Fisher (UK FTT case)

 “The OECD’s Base Erosion and Profit Shifting (BEPS) project – An Update”, (2014) International Tax Report, September, 1-8.

“U.K. Consortium Group Relief Rules Are Defective, CJEU Says”, Tax Notes International, Sep. 1, 2014, 759-762.  
Felixstowe Dock

“CJEU Finds Former French Tax Shield Incompatible With EU Law”, Tax Notes International, Aug. 18, 2014, 545-548.   
Bouanich 2

“BEPS & Anti-abuse Rules: The EU Law Dimension”, (2014) International Tax Report, July/August, pp 1-8.  

“Former German Exit Tax Rules May Be Acceptable, ECJ Says”, Tax Notes International, July 14, 2014, 123-128.   

“Portugal Loses Thin Cap Case Before the ECJ “, Tax Notes International, May 5, 2014, 451-455. 

“Fiscal Policy in the EU: Recent Developments”, Tax Notes International, Apr. 7, 2014, 65-68.

“Belgian Notional Interest Deduction Rules Challenged Before the ECJ”, Tax Notes International, Mar. 10, 2014, 915-919.     

“Non-EU Funds Can Be Charged Withholding Taxes, ECJ Advocate General Says in Emerging Markets”, Tax Notes International, Feb. 10, 2014, 541-550.

“Germany's Tax Credit Rules Successfully Challenged Before the ECJ”, Tax Notes International, Feb. 3, 2014, 427-430.      


“BEPS Takes Center Stage at London Tax Conference”, Tax Notes International, Nov. 11, 2013, 489-492. London Alumni Conference

“ECJ Determines Applicability of German Tax Advantages for Swiss Residents”, Tax Notes International, Oct. 21, 2013, 257-260.             

“The United Kingdom and Direct Tax in the European Union”, International Taxation, 9, 2013, 246-248 UK and Direct Tax

“Finnish Tax Rules on Cross-Border Mergers Challenged”, Tax Notes International, Sep. 23, 2013, 1209-1212        
    A Oy

“ECJ Re-examines the U.K. Dividend Rules”, Tax Notes International, Aug. 26, 2013, 815-825     

“Belgian Taxation of Foreign Investment Companies Successfully Challenged”, Tax Notes International, May 27, 2013, 889-893

Comm v Belgium (Foreign Investment Cos)

“European Tax Controversies: A British-Dutch Debate: Back to Basics and Is the ECJ Consistent?” (2013) WTJ, 1, 100-127           
Back to Basics

“ECJ Upholds Dutch Withholding Tax On Cross-Border Services”, Tax Notes International, Mar. 13, 2013, 957-960             

“ECJ Rules Dissolution of a Company Not the Same as Liquidation”, Tax Notes International, Feb. 18, 2013, 675-679.          
Punch Graphix

“Portuguese Exit Taxes Successfully Challenged by European Commission”, Tax Notes International, Jan. 28, 2013, 371-374.

Commission v Portugal (“Exit Taxes”)


“ECJ Rules Against U.K. Group Loss Relief Rules”, Tax Notes Int’l, December 3, 2012, p. 941          Philips Electronics

“ECJ Finds Finland's Exchange of Shares Exemption Incompatible With EEA Agreement”, Tax Notes International, Oct. 29, 2012, 479-483        
A Oy

“German Inheritance Tax Rules Upheld by the ECJ”, Tax Notes International, Oct.15, 2012, 289-291.       

“ECJ Says Hungarian Conversion Rules Unacceptable”, Tax Notes International, Sep. 24, 2012, 1215-1219.

“Uncertainty in the Belgian Business Expense Deduction Rules”, Tax Notes International, Sep. 17, 2012, 1127-1132.       

“French Taxation of Foreign UCITS Found Incompatible With EU Law”, Tax Notes International, July 16, 2012, 247-250.          

“European Commission Successfully Challenges Estonia's Personal Allowance Rules”, Tax Notes International, July 2, 2012, 47-51     
Commission v Estonia  

“Taxpayer Wins First Round in Consortium Relief Case”, Tax Notes International, May 21, 2012, 735-740                              
Philips Electronics AGO

“Dutch Exit Tax Rules Challenged in National Grid Indus”, Tax Notes International, Jan. 16, 2012, 201-205.
National Grid Indus

“CFC Reforms in the UK – Some EU Law Comments”, ECTJ, 13, 1, 65-89. 


“European Tax Controversies: Quis Custodiet Ipsos Custodes?” ECTJ, 2011-12, 1, 39-98

“Belgian Inheritance Tax Rules Successfully Challenged Before the ECJ”, Tax Notes International, Dec. 5, 2011, 721-724.                     

“London Conference Debates European, International Tax Issues”, Tax Notes International, Nov. 28, 2011, 627-631.

“Portugal's Tax Treatment of Pension Funds Violates EU Law, ECJ Says”, Tax Notes International, Nov. 14, 2011, 461-464.

Commission v Portugal (Pension Funds)

“French Dividend Tax Credit Rules Breach EU Law, ECJ Says”, Tax Notes International, Oct. 10, 2011, 133-136               

“ECJ Rules German Business Tax Compatible With Interest and Royalty Directive”, Tax Notes International, Oct. 3, 2011, 55-57.           
Scheuten Solar Technology 

“ECJ Examines German Tax Credit Rules Again”, Tax Notes International, Sep. 19, 2011, 875-879           
Meilicke 2

“Austria's Flawed R&D Tax Deduction Regime”, Tax Notes International, Aug.22, 2011, 603-606.                    
Commission v Austria

“ECJ Pokes Holes in Portugal’s Tax Representative Rule”, Tax Notes International, June 27, 2011, 1006-1009.
Commission v Portugal

“B.V.I. Companies Do Not Benefit From EU Tax Treatment, ECJ Says”, Tax Notes International, June 6, 2011, 772-775            

“Tax Avoidance and Abuse of EU Law”, (2010-11)11 ECTJ77-110. 

“Nondeductibility of Annuity Breaches EU Law, ECJ Says”, Tax Notes International, May 2, 2011, 409-412.                   

“Portugal’s Tax Regularization Scheme In Breach of EU Law, ECJ Says”, Tax Notes International, May 2, 2011, 374-377.

Commission v Portugal  ("Tax Regularisation Scheme")

“Belgian Inheritance Tax Rules Breach EU Law”, Tax Notes International, Apr. 25, 2011, 217-220.                 

"Lithuania Hosts Conference on Tax Competition”, Tax Notes International, Apr. 18, 2011, 186-190.

“European Tax Pecularities Highlighted at London Conference”, Tax Notes International, Apr. 11, 2011, 95-97.

“Austrian Dividend Taxation Rules Are Partially Unacceptable, ECJ Says”, Tax Notes International, Mar. 21, 2011, 927-933.                  

"Greek Tax Exemptions Discriminatory, ECJ Says”, Tax Notes International, Feb. 21, 2011, 559-562.              
Commission v Greece

“EU Views on Tax Avoidance”, Tax Notes International, Feb. 14, 2011, 480-482.

2011 “ECJ Takes a Stand on ‘Abusive Practices’ in UK VAT Cases”, Tax Notes International, Feb. 7, 2011, 417-421.               
Weald Leasing and RBSD

“Luxembourg’s Rules on Investment Tax Credit Violate EU Law”, Tax Notes International, Jan. 24, 2011, 277-279.                  


“Thailand Enacts Tax Incentives for Regional Operating Headquarters”, 2010 WTD 232-4.

"ECJ’s Rimbaud Ruling Bolsters Mutual Assistance View”, Tax Notes International, Nov. 29, 2010, 648-651.

“Double Tax Conventions and Compliance with EU Law”, ECTJ, 11, 1, 93-159.

“Push for EU Fiscal Coordination Intensifies”, Tax Notes International, Nov. 1, 2010, 315-318.

“Specialists Compare Notes at International Tax Conference”, Tax Notes International, Oct. 18, 2010, 161-164.

“European Commission’s Challenge Fails in Outbound Interest Case”, Tax Notes International, Sep. 13, 2010, 851-856        

Commission v Portugal ("Outbound Interest")

“Swiss Must Pay Higher Hunting Taxes, ECJ Says”, Tax Notes International, Aug. 2, 2010, 333-336.                   

“Belgian Municipal Tax Breaches EC Treaty, ECJ Says”, Tax Notes International, July 26, 2010, 240-243.                

“Spain’s Dividend Taxation Rules Breach EU Law”, Tax Notes International, July 19, 2010, 185-188.                  
Spain Outbound Dividends

“No Excuses for German Gift Tax Rule”, Tax Notes International, June 28, 2010, 1021-1024.              

“ECJ Sorts Out Deductibility of University Fees”, Tax Notes International, June 14, 2010, 870-874.                   

“Hungarian Vocational Training Tax Rules Found Incompatible With EU Freedom of Establishment”, 2010 WTD 104/8.                

“Double Tax Conventions and the European Union”, ECTJ, 10, 3, 71-116.

“EU Adopts Recovery of Taxes Directive”, Tax Notes International, May 10, 2010, 475-478.

“Dutch Deduction Rules for Self-Employed Are Discriminatory, ECJ Says”, 2010 WTD 60-5                        

“EU Tax Governance Policy Gets Boost From European Parliament”, 2010 WTD 46-5.

“Dutch Fiscal Unity Rules Receive Thumbs up from the ECJ”, Tax Notes International, Mar. 8, 2010, pp 835-838.             
X Holding

"UK Has New CFC Regime in the Pipeline" 2010 WTD 24-2.

"ECJ Upholds Belgian Transfer Pricing Regime", 2010 WTD 19-1.     

"Italian Outbound Dividend Tax Rules Breach EU Law", Tax Notes International, January 18, 2010, 218-211                      
Commission v Italy


"ECJ Finds German Pension Bonus Rules Discriminatory" , Tax Notes International, October 26, 2009, 269-272.                   

“Exit Taxes Post Cartesio”, The Tax Journal, 31 August 2009, 1-2.      
Exit Taxes

“ECJ Upholds Belgian Dividend Tax Treatment”, Tax Notes International, 3 August 2009, 354-357.        

“ECJ Finds Finnish Withholding Tax Rules Unacceptable in Luxembourg SICAV Case”, Tax Notes International, 27 July 2009, 305-308.  
Aberdeen Property

Tribunal Finds in Favor of Marks & Spencer, Tax Notes International, 1 June 2009, 739-74                       

“Cartesio: Moving a Company’s Seat Now Easier in the EU”, Tax Notes International, 23 March 2009,                   

“German Loss Deduction and Reintegration Rules and the ECJ”, Worldwide Tax Daily, 20 March 2009, 2009 WTD 52-11.               

“Taxation of Non-residents” The Tax Journal, 2 March 2009, 20-22 

"Accessing EU Tax Advantages", International Tax Report, March 2009,6-8.

“Truck Center: A Lesson in Source vs. Residence Obligations in the EU”, Tax Notes International, 16 February 2009, 593-601.         
Truck Center

“Austrian Leasing Rules Incompatible with EC Treaty, ECJ Says”, Tax Notes International, 2 February 2009, 391-393.  

“National Treatment,” The Tax Journal, 26 January 2009, 22-23 

“Dutch Rental Income Loss Rules Illegal, ECJ Says”, Tax Notes International, 5 January 2009, 36-39.  


“Freedom of Establishment Tax Jurisprudence: Avoir Fiscal Re-visited”, EC Tax Review 2008, 6, 259-275.

“The Common Consolidated Corporate Tax Base (CCCTB) – Issues for Member States Opting Out and Third Countries: A critique and some in depth analysis”, ECTJ 10/1 [2008] 1-14.

“EU Tax Regulatory Framework”, The Tax Journal, (3 November 2008).

“Limitation on Benefit (LoB) Clauses and the EU – Part II”, International Tax Report, November, 2008.

“Limitation on Benefit (LoB) Clauses and the EU – Part I”, International Tax Report, October, 2008.

“Dutch Inheritance Tax Rules Incompatible With EU Law, ECJ Says”, Tax Notes International, 6 October 2008, 20-23.  

“Taxation of Capital Gains”, The Tax Journal, 15 September 2008, 1-3. 

“French Profit Tax Rules Compatible With Directive, ECJ Says”, Tax Notes International, 1 September 2008, 724-727.  
Banque Federative du Credit Mutuel

“ECJ Interprets Parent-Subsidiary Directive in Burda”, Tax Notes International, 11 August 2008, 471-473         

“Dutch Dividend Tax Rules Found Partially Incompatible With EC Treaty”, Tax Notes International, 4 August 2008, 403-406       

“Hungarian Tax Rule Violates EC Treaty, Advocate General says”, Tax Notes International, 4 August 2008,  394-397                
Cartesio AGO

ECJ Rejects Advocate General's Advice in Case on German Loss Relief, 2008 WTD 123-2 (25 June 2008).                      
 Lidl Belgium

“ECJ Clarifies Issues Raised in Connection with U.K. Dividend Tax, CFC Rules”, 20 May 2008, 2008 WTD 98-1   

“ECJ Upholds Swedish Rules on Taxation of Beer, Wine”, Worldwide Tax Daily, 2008 WTD 74-4.  
Commission v Sweden

“Some ECJ Guidance on Abusive Tax Practices in the European Union”, Tax Notes International, 21 April 2008, 241-245.              
Part Service

“EU Cross-border Loss Relief: Which View Will Prevail? Worldwide Tax Daily, 4 April 2008, 2008 WTD 66-3.           
Lidl AGO

“ECJ Overturns Belgian Thin Cap Rules”, Tax Notes International, 10 March 2008, 837-840.  
NV Lammers & Van Cleeff

“German Currency Loss Rules Incompatible With EU Law, ECJ Says”, Worldwide Tax Daily, 2008 WTD 44-2.     
Deutsche Shell

"House of Lords Strikes Down UK Limitation Rules", Tax Notes International, 18 February 2008, 557-560.

“German Inheritance Tax Valuation Rules Incompatible With Free Movement of Capital, ECJ Says”, 5 February 2008, Worldwide Tax Daily, 2008 WTD 24-3.

“ECJ Nixes German Transitional Income Tax Rules”, Tax Notes International, 4 February 2008, 394-396.      

"Denial of Exemption for Cross-Border Services Unjust, ECJ Says", Tax Notes International, 28 January 2008, 328-331.

“Portugal's Capital Gains Tax Rules in Violation of EC Treaty, ECJ Rules”, 16 January 2008, Worldwide Tax Daily, 2008 WTD 11-4        

“ECJ Strikes Down Dutch Taxation of Dividends”, Tax Notes Int'l, 14 Jan 2008, pp. 103-106.               

“Swedish Tax Treatment of Third-Country Dividends”, 9 January 2008, Worldwide Tax Daily, 2008 WTD 6-10.         
A Case

“French Rule Obstructs Free Movement of Capital, ECJ Concludes”, Tax Notes International, 7 January 2008, 30-33.      


“The UK's CFC rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries – tax avoidance or tax mitigation?” EC Tax Review, 2007, 1, 13-33 Cadbury Schweppes EC Tax Review 2007

“German CFC Rules held Compatible with EU Law”, Tax Notes International, 24 December 2007, 1203-1207.                
Columbus Container

“Belgian Inheritance Tax Rules for Family Companies Incompatible with EC Treaty, ECJ Says”, 7 November 2007, Worldwide Tax Daily, 2007 WTD 216-2.
Geurts and Vogten

“A Failing Grade for Germany's Rules on School Fees”, Tax Notes International, 29 October 2007, 483-487.               

“ECJ Looks at Danish Tax Rules Concerning Exchange of Shares”, Tax Notes International, 1 October 2007, 29-31.           

“ECJ finds Luxembourg’s Treatment of Rental Losses Discriminatory”, Tax Notes International, 20 August 2007, 712-715. 

“Finland’s Intra-group Financial Transfer Rules Compatible with EU Law”, Tax Notes International, 13 August 2007, 634-638.   

“Belgian Cross-border Pension Rules Dealt Setback by ECJ”, Tax Notes International, 30 July 2007, 410-413.      
Commission v Belgian Pensions

“Festersen: Another New Fundamental Freedom?” Tax Notes International, 2 July 2007, 51-54.           

“Holbock: Austrian Dividend Tax Rules found compatible with the EC Treaty”, Tax Notes International, 11 June 2007, 1131-1134            

“Third Country Denied Freedom of Establishment Rights in Lasertec”, Tax Notes International, 4 June 2007, 990-993.            

“Tax Harmonisation vs. Tax Coordination in Europe: Different Views”, Tax Notes International, 21 May 2007, 811-814 .

“Netherlands-US Air Transport Agreement won’t fly, ECJ says”, Tax Notes International, 21 May 2007, 790-793              
Dutch Open Skies

“ECJ and Taxation of Residents and Non-residents – Deduction of Expenses”, Tax Notes International, 7 May 2007, 573-577.  
Centro Equestre 

Thin Cap GLO and Third Country Rights: Which Freedom Applies?” Tax Notes International, 23 April 2007, 371-375.                Thin Cap GLO

“Further Thoughts on Rewe Zentralfinanz”, Tax Notes International, 9 April 2007, 134-137.           
Rewe Zentralfinanz

“Commission v Denmark: Can cohesion work as a justification?” Tax Notes International, 2 April 2007, 43-46.

Commission v Denmark

“Dividend Taxation Post-Manninen: Shifting Sands or Solid Foundations? Tax Notes International, 5 March 2007, 887-918.


“The Implementation of the Interest and Savings Directive in the UK”, European Association of Tax Law Professors, 2006, 61-125

“Marks and Spencer v Halsey (HM Inspector of Taxes): Restriction, Justification and Proportionality”, [2006] 15(2) EC Tax Review 66-82.

“From Avoir Fiscal to Marks & Spencer”(Editor), [2006] 41 Tax Notes International 587-612.


Tax Planning & Compliance in Asia (Co-author with P. Veraphong, T. Chanyapoon and P. Anantavipat), in P. Veraphong, T. Chanyapoon and P. Anantavipat (Editors), Tax Planning and Compliance in Asia, Volume 6, The Hague: Kluwer Law International, 2005, 2-300 to 26-900.

Direito Tributario Europeu, [2005] 19 Direito Tributário Atual 103-118, ISSN: 1415-8124

Conference Report: Recent and Pending Cases at the ECJ on Direct Taxation, 13-15 October 2005 (Co-author with R. Fontana, S. Heidenbauer, M. Hofstätter, V. Metzler, P. Plansky and H. Schneeweiss [2006] 34(2) Intertax 112-119, ISSN: 0165-2826

“European Law of Taxation”, in M. Lamb, A. Lymer, J. Freedman and S. James (Editors), Taxation: An Interdisciplinary Approach to Research, Oxford: Oxford University Press, 2005, 217-235, ISBN: 0199242933

“The ECJ, the 'D' case, double tax conventions and most favoured nations: Comparability and Reciprocity”, [2005] 14(4) EC Tax Review 190-201, ISSN: 0928-2750

“Grossbritannien: Verjahrung von ErstattungsansprUcken in Bezug auf EG-rechtswidrige Steuerregelungen”, (Co-author with R. Obser) [2005] 14(7) Internationales Steuerrecht 3-4, ISSN: 0942-6744


“Metallgesellschaft/Hoechst follow up: UK High Court rules that tax paid under a mistake of law can be recovered by Deutsche Morgan Grenfell (DMG)”, [2004] 1 Revista da Faculdade de Direito da Universidade do Porto 457, ISSN: 0035-0958

“Metallgesellschaft/Hoechst Die britische Forsetzung” (Co-author with R. Obser) [2004] 3 Internationales Steuerrecht 85-87, ISSN: 0942-6744