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Article (Périodiques scientifiques)
Setting sustainability agenda at the local level: a process of compromise making
Alarda, Lama ; Pichault, François ; Esposito, Giovanni et al.
In press • In International Review of Administrative Sciences, 0 (0)
Article (Périodiques scientifiques)
Advancing (Neuro)Entrepreneurship Cognition Research Through Resting-State fMRI: A Methodological Brief
Ooms, Frédéric ; Annen, Jitka ; Panda, Rajanikant et al.
2024 • In Entrepreneurship: Theory and Practice, 48 (2), p. 719-741
Article (Périodiques scientifiques)
Smart City Development as Public Entrepreneurship: An In-Depth Case Study of Mayoral Action Based on Actor-Network Theory
Esposito, Giovanni ; Terlizzi, Andrea; Desdemoustier, Jonathan et al.
2024 • In International Journal of Public Administration
Article (Périodiques scientifiques)
Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)
Kofler, G.; Garcia Prats, A.; Haslehner, W. et al.
2023 • In European Taxation, 64 (1)
Article (Périodiques scientifiques)
Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS
Compagnie, Vincent ; Struyfs Kristof; Torsin, Wouter
2023 • In Journal of Corporate Finance, 82
Article (Périodiques scientifiques)
Exploring the potential impact of smart urban technologies on urban sustainability using structural topic modelling: Evidence from Belgium
Margherita, Emanuele Gabriel; Escobar, Stefania Denise; Esposito, Giovanni et al.
2023 • In Cities, 141, p. 104475
Article (Périodiques scientifiques)
Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)
Kofler, G.; Garcia Prats, A.; Haslehner, W. et al.
2023 • In European Taxation, 63 (9)
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers
Kofler, G.; Garcia Prats, A.; Haslehner, W. et al.
2023 • In European Taxation, 63 (8), p. 336-343
Article (Périodiques scientifiques)
The Habitual Entrepreneur Brain – A Voxel Based Morphometry Study
Ooms, Frédéric ; Surlemont, Bernard ; Annen, Jitka et al.
2023 • In Academy of Management Proceedings, 2023 (1)
Article (Périodiques scientifiques)
Smart city strategies – A driver for the localization of the sustainable development goals?
Clement, Jessica ; Ruysschaert, Benoit ; Crutzen, Nathalie
2023 • In Ecological Economics, 213, p. 1-13
Article (Périodiques scientifiques)
Interpreting digital governance at the municipal level: Evidence from smart city projects in Belgium
Esposito, Giovanni ; Terlizzi, Andrea; Guarino, Massimo et al.
2023 • In International Review of Administrative Sciences
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in W AG (Case C-538/20) on the Deductibility of Foreign Final Losses
Kofler, G.; Garcia Prats, A.; Haslehner, W. et al.
2023 • In European Taxation, 63 (2/3), p. 105-110
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the Discriminatory Interaction between the “Interest Barrier” and Group Contributions
Kofler, G.W.; Garcia Prats, A.; Haslehner, W. et al.
2023 • In European Taxation, 63 (1), p. 27-34
Article (Périodiques scientifiques)
Understanding european aquaculture companies’ perceived risks and risk management practices
Cantillo, Javier; Van Caillie, Didier
2023 • In Aquaculture Economics and Management, 27 (4), p. 599-637
Article (Périodiques scientifiques)
Municipal Pathways in Response to Covid-19: A strategic management perspective on local public administration resilience
Clement, Jessica ; Esposito, Giovanni ; Crutzen, Nathalie
2023 • In Administration and Society, 55 (1), p. 3-29
Article (Périodiques scientifiques)
Smart City Factors Targeted by Local Governments: Evidence From Belgian Municipalities
Manjón-Antolín, Miguel; Crutzen, Nathalie
2023 • In IEEE Transactions on Engineering Management, 71, p. 7566 - 7585
Article (Périodiques scientifiques)
Green and Digital Entrepreneurship in Smart Cities
Manjon Antolin, Miguel ; Aouni, Zineb; Crutzen, Nathalie
2022 • In Annals of Regional Science, 68, p. 29-462
Article (Périodiques scientifiques)
IHC 2022 - GROOF
Ancion, Nicolas ; Jijakli, Haissam ; Crutzen, Nathalie et al.
2022 • In IHC
Article (Périodiques scientifiques)
Factors for collaboration amongst smart city stakeholders: A local government perspective
Clement, Jessica ; Manjon, Miguel; Crutzen, Nathalie
2022 • In Government Information Quarterly, 39 (4), p. 101746
Article (Périodiques scientifiques)
The hidden power of emotions: How psychological factors influence skill development in smart technology adoption
Gerli, Paolo; Clement, Jessica ; Esposito, Giovanni et al.
2022 • In Technological Forecasting and Social Change, 180, p. 121721
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)
Kofler, G.; Garcia Prats, F.A.; Haslehner, W. et al.
2022 • In European Taxation, 62 (7), p. 304-310
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies
Kofler, G.; Garcia Prats, A.; Haslehner, W. et al.
2022 • In European Taxation, 62 (5), p. 219-223
Article (Périodiques scientifiques)
The Agro-Economic Feasibility of Growing the Medicinal Plant Euphorbia peplus in a Modified Vertical Hydroponic Shipping Container
Bafort, Françoise ; Kohnen, Stephan; Maron, Etienne et al.
2022 • In Horticulturae, 8 (3), p. 256
Article (Périodiques scientifiques)
Vers une typologie de performances financières des PME familiales transmises : le cas du Cameroun
Abbo, Mohamadou; Van Caillie, Didier
2022 • In Revue internationale des sciences de l'organisation, N° 12 (1), p. 65-88
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains
Kofler, G.; Garcia Prats, F.A.; Haslehner, W. et al.
2022 • In European Taxation, 62 (2), p. 121-126
Article (Périodiques scientifiques)
Green and digital entrepreneurship in smart cities
Manjon, Miguel; Aouni, Zineb; Crutzen, Nathalie
2022 • In Annals of Regional Science, 68 (2), p. 429–462
Article (Périodiques scientifiques)
Policy narratives and megaprojects: the case of the Lyon-Turin high-speed railway
Esposito, Giovanni ; Terlizzi, Andrea; Crutzen, Nathalie
2022 • In Public Management Review, 24 (1), p. 55-79
Article (Périodiques scientifiques)
Air quality in smart sustainable cities: target and/ or trigger?
Manjon, Miguel; Crutzen, Nathalie
2022 • In Annals of Regional Science, 68 (2), p. 359–386
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit
Kofler, G.; Garcia Prats, F.A.; Haslehner, W. et al.
2021 • In European Taxation, 62 (1), p. 30-38
Article (Périodiques scientifiques)
One size does not fit all: Framing smart city policy narratives within regional socio-economic contexts in Brussels and Wallonia
Esposito, Giovanni ; Clement, Jessica ; Mora, Luca et al.
2021 • In Cities, 118
Article (Périodiques scientifiques)
How Local Policy Priorities Set the Smart City Agenda
Clement, Jessica ; Crutzen, Nathalie
2021 • In Technological Forecasting and Social Change, 171
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules
Richelle, Isabelle ; Garcia Prats, Alfredo; Haslehner, Werner et al.
2021 • In European Taxation, 61 (6), p. 264-267
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
Richelle, Isabelle ; Garcia Prats, Alfredo; Haslehner, Werner et al.
2021 • In European Taxation, 61 (2/3), p. 109-116
Article (Périodiques scientifiques)
A Multisided Value Proposition Canvas for Online Platforms
Belleflamme, Paul; Neysen, Nicolas
2021 • In Journal of Business Ecosystems, 2 (1)
Article (Périodiques scientifiques)
The institutional shaping of global megaprojects: The case of the Lyon-Turin high-speed railway
Esposito, Giovanni ; Nelson, Teresa; Ferlie, Ewan et al.
2021 • In International Journal of Project Management, p. 1-25
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarorszag Mobil Tavkozlési Zrt. (Case C-75/18) on Progressive Turnover Taxes
Richelle, Isabelle
2020 • In European Taxation
Article (Périodiques scientifiques)
Blockchain and Smart Contracts in the Recording Industry
Neysen, Nicolas
2020 • In European Research Studies Journal, XXIII (2), p. 174-185
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C)760/15 et T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted bu Transfer Pricing Ruling
Richelle, Isabelle
2020 • In European Taxation, p. 222-230
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries, European Taxation, 2020/4, p. 152-157
Richelle, Isabelle
2020 • In European Taxation, p. 152-157
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2019, Sofina (case C-575/17), on withholding taxes, losses and territoriality
Richelle, Isabelle
2020 • In European Taxation, p. 91-97
Article (Périodiques scientifiques)
POST NEW PUBLIC MANAGEMENT: EXPLORING THE LINKS BETWEEN SHARED ACCOUNTABILITY AND TRANSVERSAL LEADERSHIP
Bounazef, Djida ; Salaouatchi, Hichem; Crutzen, Nathalie et al.
2020 • In Gestion et Management Public, 8 (1), p. 73-86
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives
Richelle, Isabelle
2019 • In European Taxation
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 1/2019on the CJEU decision of 31 May 2018, in Case C-382/16, Hornbach-Baumarkt, concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
Richelle, Isabelle
2019 • In European Taxation, p. 446-452
Article (Périodiques scientifiques)
Guest Editorial - Sustainability Accounting and Control for Smart Cities
Crutzen, Nathalie ; Van Bockhaven, Jonas; Schaltegger, Stefan et al.
2019 • In Sustainability Accounting, Management and Policy Journal, 10 (4), p. 646-653
Article (Périodiques scientifiques)
Working for an Algorithm: Power Asymmetries and Agency in Online Work Settings
Curchod, Corentin; Patriotta, Gerardo; Cohen, Laurie et al.
2019 • In Administrative Science Quarterly
Article (Périodiques scientifiques)
Municipalities' understanding of the Smart City concept: An exploratory analysis in Belgium
Desdemoustier, Jonathan ; Crutzen, Nathalie ; Giffinger, Rudolf
2019 • In Technological Forecasting and Social Change, 142, p. 129-141
Article (Périodiques scientifiques)
Le régime TVA de l'Union européenne applicable aux prestations de services numériques B2C : critiques et évolutions
Bublot, Jean ; Peeters, Bart ; Trigaux, Camille
2019 • In Revue Internationale et Européenne de Droit Fiscal
Article (Périodiques scientifiques)
Opinion Statement ECJ TF 3/2018 on the ECJ Decision of 12 June 2018 on Bevola (Case C-650/16) concerning the utilization of "Definitive Losses" attributable to a foreign permanent establishent
Richelle, Isabelle
2019 • In European Taxation, p. 113 - 119
Article (Périodiques scientifiques)
Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of "Definitive Losses" Attributable to a Foreign Permanent Establishment"
Richelle, Isabelle
2019 • In European Taxation, february/march, p. 113-119
Article (Périodiques scientifiques)
Smart cities and the citizen-driven internet of things: A qualitative inquiry into an emerging smart city
Kummitha, Rama; Crutzen, Nathalie
2019 • In Technological Forecasting and Social Change, 140, p. 44-53