Concepedia

Ruling Requests

Ruling Requests is a formal procedural mechanism within tax administration through which a taxpayer submits a specific inquiry to a tax authority seeking a binding determination on the tax treatment of a proposed transaction or arrangement.

6

Publications

237

Citations

8

Authors

5

Institutions

Publications per year

2017–2026

4

Variants

Tax Ruling Requests

Parents

Publications

6

The gatekeepers of Article 267 TFEU: On jurisdiction and admissibility of references for preliminary rulings

Luca Prete, Nils Wahl · Common Market Law Review · 2018 · 67 citations

, , +10

Adjudicating Economics? Central Bank Independence and the Appropriate Standard of Judicial Review

Matthias Goldmann · German Law Journal · 2014 · 52 citations

, , +17

The highest Dutch courts and the preliminary ruling procedure: Critically obedient interlocutors of the Court of Justice

Jasper Krommendijk · European Law Journal · 2019 · 48 citations · Full text

, , +15

The Gatekeepers of Article 267 TFEU: On Jurisdiction and Admissibility of References for Preliminary Rulings

Luca Prete · SSRN Electronic Journal · 2018 · 31 citations · Full text

, , +10

Why do lower courts refer in the absence of a legal obligation? Irish eagerness and Dutch disinclination

Jasper Krommendijk · Maastricht Journal of European and Comparative Law · 2019 · 21 citations · Full text

, , +17

1–5 of 6

Authors

8

  1. LP
    Luca Prete

    Vrije Universiteit Brussel, Belgium

    2 publications · 98 citations

    2

    h-index

  2. JK
    Jasper Krommendijk

    Radboud University Nijmegen, Netherlands

    2 publications · 69 citations

    2

    h-index

  3. IE
    Islam Elhalwany

    1 publications · 18 citations

    1

    h-index

  4. KW
    Khaled Wassif

    Cairo University, Egypt

    1 publications · 18 citations

    1

    h-index

  5. NW
    Nils Wahl

    Court of Justice of the European Union

    1 publications · 67 citations

    1

    h-index

1–5 of 8

Institutions

5

  1. Court of Justice of the European Union

    Luxembourg, Luxembourg

    1 h-index

    1 publications

    67 citations

  2. Max Planck Institute for Comparative Public Law and International Law

    Heidelberg, Germany

    1 h-index

    1 publications

    52 citations

  3. Vrije Universiteit Brussel

    Brussels, Belgium

    1 h-index

    1 publications

    31 citations

  4. Max Planck Society

    Munich, Germany

    1 h-index

    1 publications

    52 citations

  5. Radboud University Nijmegen

    Nijmegen, The Netherlands

    1 h-index

    1 publications

    21 citations

  6. Max Planck Institute for Behavioral Economics

    Bonn, Germany

    1 publications

    11 citations

1–6 of 5

Venues

  1. The International Arab Journal of Information Technology

    IAJIT · 1 publications · 18 citations

    1

    h-index

  2. Maastricht Journal of European and Comparative Law

    MJ · 1 publications · 21 citations

    1

    h-index

  3. German Law Journal

    1 publications · 52 citations

    1

    h-index

  4. European Law Journal

    1 publications · 48 citations

    1

    h-index

  5. Common Market Law Review

    CMLR · 1 publications · 67 citations

    1

    h-index

1–5