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Publikationen

Assoz.Prof. Dr. Nevia Čičin-Šain, LL.M.

I. Monographien

  1. The Involvement of Intermediaries in the Collection of European VAT, WU - Tax Law and Policy Series Band 33, IBFD 2025.

  2. Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français Le cas de l'impôt sur les sociétés, L.G.D.J 2017.

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II. (Mit-)Herausgeberschaften

  1. CJEU - Recent Developments in Direct Taxation 2025 (ed. with G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky), Linde 2026.

  2. Justice, Equality and Tax Law (with Mario Riedl), Series on International Tax Law, Linde 2022.

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III. Beiträge in Sammelbänden

  1. Immovable Property under the Model Tax Conventions (Income and Capital versus Estates and Inheritances and Gifts) (with Gangshan Cao), In: Čičin-Šain/Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), Wealth and Wealth Transfers under Tax Treaty Law, forthcoming.

  2. Turnover Taxes (including VAT/GST and Digital Service Taxes) in the Light of Treaty Law in the Republic of Croatia (with Lidija Cvitić), In: Čičin-Šain/Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), Turnover Taxes in the Light of Treaty Law, forthcoming.

  3. Bourse Erasmus+ (Case C 277/23) - is there any room left for Member States to legislate in the field of direct taxes?,  In: Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), CJEU - Recent Developments in Direct Taxation 2024, 2025, 239-252.

  4. The Impact of Tax Treaties on International Mobility of Work in Croatia (with Željko Martinović, Dalibor Legac), In: Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky, Mobility of Work, 2024, 223-249.

  5. VAT Treatment of Sharing and Gig Economy: Approach of the European Union – Selected Issues, In: Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), CJEU – Recent Developments in Value Added Tax 2022, 2024, 67-106.

  6. Mandatory Disclosure Rules in Croatia (with Vanja Martinovic), In: Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), Mandatory Disclosure Rules, 2023, 283-308.

  7. Place of taxable supply, In: Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), CJEU – Recent Developments in Value Added Tax 2021, 2023, 199-212.

  8. Tax Reporting by Online Platforms: Operational and Fundamental Implications of DAC7 and the OECD Model Rules (with Juan Manuel Vázquez), In: Weber (ed), The Implications of Online Platforms and Technology for Taxation, 2023, 9-90.

  9. Chapter 11: Implementing the Multilateral Instrument in Croatia (with Dalibor Legac, Zeljko Martinovic), in Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), The Implementation and Lasting Effects of the Multilateral Instrument, 2023, 100-115.

  10. The Implementation and Lasting Effects of the Multilateral Instrument: General Report, In: Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer (eds), The Implementation and Lasting Effects of the Multilateral Instrument, 2021, 1-38.

  11. Controlled Foreign Company Legislation in Croatia (with Gadžo, Stjepan), In: Kofler/Krever/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer (eds), Controlled Foreign Company Legislation, 2020, 183-199.

  12. Joint and Simultaneous Audits, in: Pistone (ed.), Tax Procedures,  2020, 151-175.

  13. Joint Audits, in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Pillet (eds), CJEU Recent Developments in Value Added Tax 2019, 2020, 109-123.

  14. National Report Croatia: Tax Treaty Arbitration (with Željko Martinović), in Lang/Owens/Pistone/Rust/Schuch et al. (eds), Tax Treaty Arbitration, 2020, 243-262.

  15. Taxing Uber, In: Marin/Petrović/Mudrić/Lisičar, Uber – Brave New Service or Unfair Competition, 2020, Springer Nature, 181-198.

  16. Financing Communal Services in View of Good Governance: The Case of Zagreb Holding (with Tereza Rogic-Lugaric), In: de la Rosa/Lhomme/Musa (eds), Good Local Governance, 2016, 393-426.

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IV. Beiträge in Fachzeitschriften

  1. La territorialite de la TVA et ses extensions, Revue européenne et internationale de droit fiscal / European and International Journal of Tax Law. 2026, 193-204.

  2. Major EU Customs and Import VAT Reforms Concerning E-Commerce Ahead: A Legal Analysis of Selected Issues, SWI 2026, 139-154.

  3. Apple, Amazon, Airbnb and Uber as Deemed Suppliers in EU VAT: Same Obligation, But Not the Same Rights?, World Tax Journal 2025, 293-327.

  4. The Changing Role of Professional Privileges in European Tax Law, 2025, Intertax, 773-792.

  5. Newly Proposed VAT Rules for Sharing Economy Platforms – some Fine-Tuning Needed? Kluwer Tax Blog, 22 March 2023.

  6. DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare? (with Joachim Englisch), Intertax 2022, 7-27.

  7. New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?, World Tax Journal 2019, 77-119.

  8. Joint Audits: Applicable Law and Taxpayer Rights, World Tax Journal 2018, 585-631.

  9. Review: La competence fiscale (Andreas Kallergis), Intertax 2018, 827-830.

  10. Oporezivanje bitcoina(Taxing bitcoin), Zbornik Pravnog fakulteta Sveučilišta u Zagrebu (Yearbook of the Zagreb Law Faculty) 2017, 655-693.

  11. Removal of Administrative Barriers Through the Recent Procedural Simplifications in Slovenia and Croatia, Law, Economics and Social Issues Review 2017. 207-228.

  12. A New Approach of the Croatian Tax Administration towards Taxpayers Based on Cooperation Instead of Repression: A True Change in Attitude, Hrvatska i komparativna javna uprava 2016, 847-866.

  13. Novi pristup u određenju dobiti stalne poslovne jedinice – pristup OECD-a te implikacije za hrvatsko porezno parvo (The AOA and its implications for the Croatian Tax Law), Zbornik Pravnog fakulteta Sveučilišta u Rijeci (Yearbook of the Rijeka Law Faculty) 2016, 1231-1252.

  14. Postoji li potreba za općim pravilom za sprečavanje izbjegavanja poreza u hrvatskom poreznom pravu, tzv. GAAR?, Pravni Vjesnik 2016, 103-119.

  15. Reflections on the Structure of Croatian Measures for Limiting the Deductibility of Financial Expenses: Efficiency vs Compatibility, Croatian yearbook of European law & policy 2016, 145-170.

  16. VAT and private clinics, (in Croatian), Pravo i porezi (Law and taxes), 11/18.

  17. “Financing Communal Services in View of Good Governance: The Case of Zagreb Holding” in Good Local Governance: Application of European Standards for Local Public Services in France and Croatia / de la Rosa, Stephane ; Lhomme, Didier, Musa, Anamarija (ed.), Bruxelles : Bruylant, 2016, p. 393-426.

  18. “Trends and Players in Tax Policy: Croatia” // Trends and Players in Tax Policy / Lang, M. et al. (ed.), Amsterdam / The Netherlands : IBFD, 2016. p. 275-299.

  19. “Vers une mesure générale anti-abus en droit fiscal croate?”, Institut international des sciences fiscales, Aix Marseille – Université.

  20. “Alternative Dispute Resolution in Tax Law: Utopia or Solution?”, Collected Papers of Zagreb Law Faculty, 64 (2014.), 3; 1847-1913.

  21. “Proposed amendments to the EU taxation system of income deriving from interest”, conference proceedings organized by the     Faculty of Economics in Rijeka, 17- 19 April 2013, in Opatija, Croatia.

  22. “Legal aspects of mediation in the Republic of Croatia”, Pravnik, 44, 88 (1), 2010.

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