The following articles were published in French. In most of them, Jean-Sébastien Pilczer represented the French Government as its agent before the Court of Justice of the European Union.

Articles by Jean-Sébastien Pilczer published in European journals

  • “The VAT treatment applied to the purchase of unused plane tickets: the destination is reached at the end of a sinuous path” (ECJ, 23 December 2015, Air France-KLM and Others [C-250/14 and C-289/14]), Law & European Affairs, 2015, No 4, pp. 815 to 824.
  • “The contentious path of the enhanced cooperation in the area of financial transaction tax” (Reflections on the judgment of the European Court of Justice of 30 April 2014 in United Kingdom v Commission [C-209/13]), Cahiers de droit européen, 2014, No 3, pp. 597 to 636.
  • “An overview of the methods of interpretation of the Court of Justice through the special VAT scheme for travel agents”, Revue trimestrielle de droit européen, 2014, No 3, pp. 605 to 617.
  • “The ‘nationalisation’ of the deductible proportion of VAT in the light of the principles of neutrality, territoriality and legal certainty” (ECJ, 12 September 2013, Le Crédit Lyonnais [C-388/11]), Law & European Affairs, 2013, No 4, pp. 815 to 824.
  • “Charges on operators of electronic communications: the definition of the scope of article 12 and the maintenance of the effectiveness of the authorisation directive” (Commentary on the judgments of the European Court of Justice of 27 June 2013 in Commission v France [C-485/11] and Vodafone Malta and Mobisle Communications [C-71/12]), Cahiers de droit européen, 2013, No 3, pp. 671 to 702.

Articles by Jean-Sébastien Pilczer published in French journals

  • “A review of the notion of ‘insurance transactions’ through the warranty of second-hand vehicles in the event of a mechanical breakdown” (Commentary on the judgment of the European Court of Justice of 16 July 2015 in Mapfre asistencia and Mapfre warranty [C-584/13]), Bulletin fiscal, 2016, No 3, pp. 137 to 144.
  • “Details on the conditions for applying the reduced rates of excise duty to the production of beer by small independent breweries” (Commentary on the judgment of the European Court of Justice of 4 June 2015 in Brasserie Bouquet [C-285/14]), Bulletin fiscal, 2015, No 12.
  • “Fees on operators of electronic communications: is it possible to get a clear and precise idea of the scope of article 13 of the authorisation directive?” (From the judgment of the European Court of Justice of 12 July 2012 in Vodafone España and France Telecom España [C-55/11, C-57/11 and C-58/11] to the judgment of 4 September 2014 in Belgacom and Mobistar [C-256/13 and C-264/13] through the order of 30 January 2014 in France Telecom España [C-25/13]), Bulletin fiscal, 2015, No 5, pp. 268 to 275.
  • “The articulation between an intra-Community transfer and a domestic supply of goods” (Commentary on the judgment of the European Court of Justice of 2 October 2014 in Fonderie 2A [C-446/13]), Bulletin fiscal, 2015, No 3, pp. 140 to 146.
  • “The ‘healthcare lump sum’ falls within the scope of VAT” (ECJ, 27 March 2014, Le Rayon d’Or [C-151/13]), Bulletin fiscal, 2014, No 8-9.