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  1. 2019
  2. Published
  3. Published
  4. Published
  5. Published
  6. Published
  7. 2018
  8. Published
  9. Published
    Luja, R. (2018). EU State Aid Restrictions to Preferential Tax Treatment: Size-Neutral Tax Incentives and Enforcement of General Anti Avoidance Rules. In H. Kube, & E. Reimer (Eds.), Heidelberger Beiträge zum Finanz- und Steuerrecht: Größenneutralität im Recht der Unternehmensbesteuerung (Vol. 7, pp. 91-102). Heidelberg: Institute für Finanz- und Steuerrecht, Universität Heidelberg.
  10. Published
    Luja, R., (2018). Judgment of the Court of Justice in the case Andres (Heitkamp BauHolding) on the German ’Sanierungsklausel’. The European Commission and the General Court failed to define a correct reference framework, No. H&I 2018/351, No. ECLI:EU:C:2018:505, 2 p., Jun 28, 2018. (Highlights & Insights on European Taxation (H&I); Vol. 2018, No. 351).
  11. Published
    Luja, R., (2018). Lowell Financial Services. State aid. German Sanierungsklausel. No correct reference framework, No. H&I 2018/250, No. C-219/16P, 1 p., Jun 28, 2018. (Highlights & Insights on European Taxation (H&I); Vol. 2018, No. 350).
  12. Published
    Luja, R., (2018). ZPT. Investment aid covering assets also used for export not necessarily excluded from the de minimis exemption, No. H&I 2018/135, No. ECLI:EU:C:2018:126, 1 p., Feb 28, 2018. (Highlights & Insights in European Taxation (H&I); Vol. 2018, No. 135).
  13. 2017
  14. Published
  15. Published
  16. Published
    Luja, R. (2017). Tax incentives, harmful tax competition and state aid considerations in the EU. In S. Hemels, & K. Goto (Eds.), Tax incentives for the creative industries (pp. 65-84). Singapore: Springer.
  17. Published
    Luja, R., (2017). Commission v Aer Lingus and Commission v Ryanair, No. H&I 2017/52, No. joined cases C-164/15 P and C-165/15 P, Dec 21, 2016. (Highlights & Insights in European Taxation (H&I); Vol. 2017, No. 52).
  18. Published
    Luja, R., (2017). Commission v Frucona Košice, No. H&I 2017/375, No. C-300/16 P, Sep 20, 2017. (Highlights & Insights in European Taxation (H&I); Vol. 2017, No. 375).
  19. Published
    Luja, R., (2017). Commission v World Duty Free Group and Commission v Banco Santander SA and Santusa Holding SL, No. H&I 2017/50, No. C-20/15 P and C-21/15 P, Dec 21, 2016. (Highlights & Insights in European Taxation (H&I); Vol. 2017, No. 50).
  20. Published
    Luja, R., (2017). Congregación de Escuelas Pías Provincia Betania, No. H&I 2017/260, No. C-74/16, Jun 27, 2017. (Highlights & Insights in European Taxation (H&I); Vol. 2017, No. 260).
  21. Published
    Luja, R. (2017). Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach. In K. Brown (Ed.), Taxation and Development - A Comparative Study (pp. 225-237). ( Ius Comparatum - Global Studies in Comparative Law; No. 21). Cham: Springer.
  22. Published
  23. Published
    Luja, R. (2017). State aid recovery & investor protection for non-EU taxpayers: How back taxes might lead to an inequitable treat…. In D. Weber (Ed.), EU law and the building of global supranational tax law: EU BEPS and state aid (pp. 177-200). (GREIT Conference Series; No. 10). Amsterdam: IBFD.
  24. 2016
  25. Published
  26. Published
  27. Published
  28. Published
    Luja, R. (2016). EU state aid control: balancing tax benefits and fair competition in the pursuit of an internal market. In R. Avi-Yonah, & M. Lang (Eds.), Comparative fiscal federalism (2 ed., pp. 83-101). (Eucotax series). Alphen aan den Rijn: Wolters Kluwer.
  29. Published
    Luja, R., (2016). Frucona Kosice, No. T-103/14, 2 p., Mar 16, 2016. (Highlights & Insights on European Taxation; Vol. 2016, No. 5, pp. 145-146).
  30. Published
    Luja, R., (2016). GFKL Financial Services, No. T-620/11, 1 p., Feb 04, 2016. (Highlights & Insights on European Taxation; Vol. 2016, No. 5, pp. 189-190).
  31. Published
    Luja, R., (2016). Heitkamp Bauholding, No. T-287/11, 2 p., Feb 04, 2106. (Highlights & Insights on European Taxation; Vol. 2016, No. 5, pp. 166-167).
  32. Published
  33. Published
    Vella, J., Van de Velde, E., & Luja, R. (2016). International taxation and tax rulings: policy issues at challenging times: Part III: EU state aid law and national tax rulings: 2015-2016 update. (EP Directorate-General for Internal Policies; No. IP/A/TAXE/2016-08). Brussels: Publications Office of the European Union.
  34. Published
  35. Published
    Luja, R. (2016). Mijmeringen over de opleiding van fiscalisten: is er een Maastrichtse aanpak? In J. Arts, B. Jansen, & J. Korving (Eds.), De internationalisering van het belastingrecht - The Internationalization of Tax Law: Bundel ter Gelegenheid van het 25-Jarig bestaan van de Opleiding Fiscaal Recht aan de Universiteit Maastricht (pp. 115-120). Maastricht: Shaker Publishing.
  36. Published
  37. Published
    Luja, R. (2016). State aid benchmarking and tax rulings: Can we keep it simple? In W. Schön, I. Richelle, & E. Traversa (Eds.), State aid law and business taxation (pp. 111-132). (Max Planck Institute Studies In Tax Law and Public Finance; No. 6). Berlin Heidelberg: Springer.
  38. Published
  39. 2015
  40. Published
  41. Published
  42. Published
    Luja, R. H. C. (2015). EU report. In IFA (Ed.), Tax incentives on Research and Development (R&D) (pp. 57-77). (IFA Cahiers; No. 100A). The Hague: IFA / SdU Uitgevers.
  43. Published
    Luja, R. H. C. (2015). EU state aid law and national tax rulings. Brussels: European Parliament.
  44. Published
  45. Published
  46. Published
  47. 2014
  48. Published
  49. Published
  50. Published
  51. Published
    Luja, R. H. C. (2014). Defining the scope of state aid: how tax cases affect the state aid framework. In S. Schoenmaekers, W. Devroe, & N. Philipsen (Eds.), State aid and public procurement in the European Union (pp. 19-32). (Ius Commune Europaeum; No. 131). Antwerp: Intersentia.
  52. Published
  53. Published
  54. Published
    Luja, R. H. C., (2014). H&I 2014, 2014/5.142, (Injunction order Luxembourg rulings), No. 2014/5.142, Mar 24, 2014. (Highlights & Insights on European Taxation; No. 230130).
  55. Published
  56. Published
    Luja, R. H. C., (2014). H&I 2014, 378, (SA.34914 - European Commission extends in-depth investigation into Gibraltar's corporate tax regime), No. 378, Oct 01, 2014. (Highlights & Insights on European Taxation; No. 230130).
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