Marta Agnieszka Papis-Almansa

Marta Agnieszka Papis-Almansa

Guest Researcher

Member of:

    ORCID: 0000-0003-4310-5366

    Publication year:
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    1 - 23 out of 23Page size: 25
    1. 2023
    2. Published

      EU Value Added Tax and Beyond: Essays in Honour of Ben Terra

      Papis-Almansa, Marta Agnieszka (ed.), 2023, International Bureau of Fiscal Documentation (IBFD). 383 p.

      Research output: Book/Report › Anthology › Research › peer-review

    3. Published

      MV - 98. Cumulation of administrative penalties of a criminal nature for the same act.

      Papis-Almansa, Marta Agnieszka, 2023, In: Highlights & Insights on European Taxation. 2023, 10, 17 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    4. Published

      Secure DRR to Tackle EU VAT Fraud

      Papis-Almansa, Marta Agnieszka, Lamensch, M. & Jafari, S., 2023, The Implications of Online Platforms and Technology on Taxation . Weber, D. (ed.). International Bureau of Fiscal Documentation (IBFD), p. 91-123

      Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

    5. Published

      The End Does Not Justify the Means: On How the Secondary EU Law Infringes the Primary EU Law in the Light of the Recent Judgments of the CJEU*

      Papis-Almansa, Marta Agnieszka, 2023, In: Intertax. 51, 8-9, p. 612-629 18 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    6. Published

      VAT in the Digital Age. Real-time digital reporting based on e-invoicing for businesses (comments by Marta Papis-Almansa)

      Papis-Almansa, Marta Agnieszka, 2023, In: Highlights & Insights on European Taxation. 2023, 2, 6 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    7. 2022
    8. Published

      The Use of New Technologies in VAT and Taxpayers’ Rights

      Papis-Almansa, Marta Agnieszka, 28 Dec 2022, CJEU: Recent Developments in Value Added Tax 2021. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Kuniga, I. (eds.). Linde Verlag Wien, p. 1-32 (Series on International Tax Law).

      Research output: Chapter in Book/Report/Conference proceeding › Article in proceedings › Research › peer-review

    9. Published

      European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions

      Papis-Almansa, Marta Agnieszka, Lamensch, M. & Jafari, S., 2022, In: International V A T Monitor. 33, 6, p. 231-244 14 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    10. 2021
    11. Published

      The Unsettled Dispute over the Cross border Application of the Cost sharing Exemption: Some Reflections on the CJEU’s Judgment in C 77/19 Kaplan International Colleges UK (Part II)

      Papis-Almansa, Marta Agnieszka, 19 Mar 2021, Kluwer Tax Blog : Wolters Kluwer .

      Research output: Other contribution › Net publication - Internet publication › Research › peer-review

    12. Published

      What Has the Trinity Doctrine Got to Do with VAT: Some Reflections on the CJEU Judgment in C 77/19 Kaplan International Colleges UK (Part I)

      Papis-Almansa, Marta Agnieszka, 10 Mar 2021, Kluwer International Tax Blog : Wolters Kluwer .

      Research output: Other contribution › Net publication - Internet publication › Research › peer-review

    13. Published

      European Spallation Source ERIC and VAT: Do the VAT rules contribute to fostering research and innovation in the EU?

      Papis-Almansa, Marta Agnieszka, Senyk, M. & Westerström, J., 2021, Big Science and the Law. Hilling, A. & Maunsbach, U. (eds.). Ex Tuto Publishing

      Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

    14. Q GmbH. VAT exemption. Service supplied for an insurer, comprising different services

      Papis-Almansa, Marta Agnieszka, 2021, In: Highlights & Insights on European Taxation. 638

      Research output: Contribution to journal › Journal article › Research › peer-review

    15. 2020
    16. Published

      Conference on VAT Grouping and Cost-Sharing: a Critical and Constructive Perspective

      Papis-Almansa, Marta Agnieszka, Elgaard, Karina Kim Egholm, Mikelsen, A. & Jensen, D. R., 22 Dec 2020, VAT Grouping and Cost-Sharing: a Critical and Constructive Perspective. Elgaard, K. K. E., Jensen, D. R., Mikelsen, A. & Papis-Almansa, M. (eds.). Copenhagen: Ex Tuto Publishing, p. 3-24 22 p.

      Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Communication

    17. Published

      Cost sharing exemption in the case law of the CJEU

      Papis-Almansa, Marta Agnieszka, 2020, VAT Grouping and Cost Sharing a Critical and Constructive Perspective. Egholm Elgaard, K. K., Ramsdahl Jensen, D., B. Mikelsen, A. & Papis-Almansa, M. A. (eds.). Ex Tuto Publishing

      Research output: Chapter in Book/Report/Conference proceeding › Article in proceedings › Research › peer-review

    18. Paulo Nascimento Consulting. Application of VAT exemption relating to granting, negotiation and management of credit.

      Papis-Almansa, Marta Agnieszka, 2020, In: Highlights & Insights on European Taxation. 2020, 418

      Research output: Contribution to journal › Journal article › Research › peer-review

    19. Published

      Terracult. Adjustment of tax improperly invoiced.

      Papis-Almansa, Marta Agnieszka, 2020, In: Highlights & Insights on European Taxation. 2020, 473

      Research output: Contribution to journal › Journal article › Research › peer-review

    20. 2019

    21. The Polish clearing house system: A 'stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges

      Papis-Almansa, Marta Agnieszka, 2019, In: EC Tax Review. 28, 1, p. 43-56 14 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    22. Published

      VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and a more level playing field

      Papis-Almansa, Marta Agnieszka, 2019, In: ERA Forum. 2019, 20, p. 201 223 p.

      Research output: Contribution to journal › Journal article › Research

    23. 2017

    24. VAT and insurance: The European Union

      Papis-Almansa, Marta Agnieszka, 6 Mar 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. Springer Singapore, p. 337-364 28 p.

      Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

    25. 2016

    26. Insurance in European VAT: Current and Preferred Treatment in the Light of the New Zealand and Australian GST System

      Papis-Almansa, Marta Agnieszka, 6 Dec 2016, Kluwer Law International. (EUCOTAX Series on European Taxation).

      Research output: Book/Report › Book › Research › peer-review

    27. Insurance in European VAT

      Papis-Almansa, Marta Agnieszka, 2016, Lund, Sweden: Lund University (Media-Tryck).

      Research output: Book/Report › Report › Research › peer-review

    28. 2014

    29. The Principle of Neutrality in EU VAT

      Papis-Almansa, Marta Agnieszka, 2014, Principles of Law: Function, Status and Impact in EU Tax Law. Brokelind, C. (ed.). IBFD Publications BV, p. 365-390 26 p.

      Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

    30. 2013

    31. A supply of insurance for a leased item and a supply of leasing itself are in principle distinct and independent supplies of services: a commentary on Case C-224/11 BGŻ Leasing

      Papis-Almansa, Marta Agnieszka, 2013, In: World Journal of V A T / G S T Law. 2, 2, p. 141-153 13 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    32. 2012

    33. The right of a partnership to deduct input VAT paid in respect of preparatory activities conducted by future partners: a commentary on Case C-280/10 Polski Trawertyn

      Papis-Almansa, Marta Agnieszka, 2012, In: World Journal of V A T / G S T Law. 1, 1, p. 99-110 12 p.

      Research output: Contribution to journal › Journal article › Research › peer-review

    ID: 283292810