Monographs | Chapters in Edited Volumes | Edited Volumes | Peer-reviewed Articles in International Journals | Academic and Professional Articles in International Journals | Book Reviews | Blogs and Other Publications
G. Beretta, An Indirect Tax Agenda, in L. Parada (ed.), A Research Agenda for Tax Law, Edward Elgar Publishing, 2022 (forthcoming )
G. Beretta, Fixed Establishment in the 21st Century, in M. Papis-Almansa (ed.), EU Value Added Tax and Beyond: Essays in Honour of Ben Terra, IBFD, 2022 (forthcoming).
G. Beretta, “Fixing” the Social Contract: A GloBE also for Individual Taxation?, 67 Annals of the Faculty of Law in Belgrade – Belgrade Law Review 4, pp. 68-115, 2019, ISSN 0003-2565.
G. Beretta, Sulla rilevanza ai fini IVA dei rimborsi dei costi per il prestito o distacco di personale, 16 Diritto e Pratica Tributaria Internazionale 1, pp. 202-231, 2019, ISSN 1994-199X.
G. Beretta, EU VAT at the Dawn of the Industrial Revolution, 7 World Journal of VAT/GST Law 2, pp. 76-97, 2018, ISSN 2048-8432.
G. Beretta, Cross-Border Mobility of Individuals and the Lack of Fiscal Policy Coordination among Jurisdictions (even) after BEPS, 47 Intertax 1, pp. 91-112, 2019, ISSN 0165-2826.
G. Beretta, Finanzamt A. Reduced VAT rate for supplies of wood for use as firewood. Concept of wood. Court of Justice. Highlights & Insights on European Taxation 4, 2022, ISSN 2210-2337.
G. Beretta, Rimborso IVA a Soggetti Non Residenti: Rappresentante Fiscale “a Geometria Variabile” e Vis Attractiva della Stabile Organizzazione, Novità Fiscali 12, pp. 693-698, 2021, ISSN 2235-4565.
G. Beretta, HYDINA SK. Suspension of the Tax Audit in Case of Exchange of Information. Court of Justice, Highlights & Insights on European Taxation 11, 2021, ISSN 2210-2337.
D. Accorsi – G. Beretta, Allocation of Supplies between Establishments under VAT, 32 International VAT Monitor 4, pp. 175-183, 2021, ISSN 0925-0832.
G. Beretta, Titanium. Concept of a ‘Fixed Establishment’. Own Staff to Perform Services relating to Letting a Property. Court of Justice, Highlights & Insights on European Taxation 6, 2021, ISSN 2210-2337.
G. Beretta, SK Telecom. Place of Supply – Effective Use and Enjoyment – Double Taxation, Non-Taxation or Distortion of Competition. Telecommunications Services. Court of Justice, Highlights & Insights on European Taxation 4, 2021, ISSN 2210-2337.
G. Beretta, UCMR – ADA. Taxable Person. Collective Management of Copyright on Musical Works. Court of Justice, Highlights & Insights on European Taxation 2, 2021, ISSN 2210-2337.
G. Beretta, The New Rules for Reporting by Sharing and Gig Economy Platforms under the OECD and EU Initiatives, 30 EC Tax Review 1, pp. 31-38, 2021, ISSN 0928-2750.
G. Beretta, VAT and Administrative Cooperation in the EU, Tax Notes International, 5 October 2020, pp. 71-79, ISSN 1048-3306.
M.E. van Hilten – G. Beretta, The New VAT Record Keeping and Reporting Obligations for Payment Service Providers, 31 International VAT Monitor 4, pp. 169-183, 2020, ISSN 0925-0832.
G. Beretta, Note in tema di plusvalenze immobiliari e intento speculativo, Nuovo Diritto delle Società 3, pp. 835-846, 2020, ISSN 2039-6880.
G. Beretta, VAT on Financial and Insurance Services at the Dawn of the Fourth Industrial Revolution, 29 International VAT Monitor 4, pp. 142-150, 2018, ISSN 0925-0832.
G. Beretta, Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions, 72 Bulletin for International Taxation 7, pp. 439-449, 2018, ISSN 1819-5490.
G. Beretta, Literature Review. Stephen Daly, Tax Authority Advice and the Public (Hart Publishing 2020), 49 Intertax 5, pp. 474-477, 2021, ISSN 0165-2826.
G. Beretta, Literature Review. Xavier Oberson, Taxing Robots. Helping the Economy to Adapt to the Use of Artificial Intelligence, Edward Elgar, 2019, 48 Intertax 3, pp. 349-352, 2020, ISSN 0165-2826.
G. Beretta, Berlin Chemie A. Menarini (Case C-333/20): A Subsidiary Cannot Be a Fixed Establishment under EU VAT in (Almost) Any Case, 2 June 2022
G. Beretta, Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part II, 5 January 2022
G. Beretta, Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I, 4 January 2022
G. Beretta, From Use and Enjoyment to Geolocation: A Crossover from VAT to DST?, 26 April 2021
L. Ghelli – G. Beretta, Note di credito Iva e risoluzione di contratti a esecuzione continuata o periodica, Norme e Tributi Mese – Il Sole 24 Ore, 24 March 2021.
G. Beretta, The EU Proposal for Tax Information Reporting by Sharing and Gig Economy Platforms, 21 December 2020
L. Lavazza – F. Pizzo – G. Beretta, Il nuovo sistema di tassazione Iva nel Paese di destinazione. Il piano d’azione della Commissione UE, Diritto Bancario, 2 October 2020
G. Beretta, Composite Supplies under EU VAT: Closer Encounters of the Third Kind?, 31 July 2020
D. Accorsi – G. Beretta, La società controllata quale stabile organizzazione ai fini Iva, Norme e Tributi Mese – Il Sole 24 Ore 6 (2020)
G. Beretta, European VAT and the Sharing Economy, Kluwer International Tax Blog, 31 October 2019
G. Beretta, Italy: A Country for Tax-Savvy Old Men?, Kluwer International Tax Blog, 11 January 2019
G. Beretta, IRPEF sulle borse di studio finanziate dall’UE: la questione rimessa alla Corte di Giustizia, Il Tributario, Giurisprudenza Commentata, 28 March 2018