Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital

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Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital

Mattias Dahlberg
Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital Book PDF

Author : Mattias Dahlberg
Publisher : Kluwer Law International B.V.
Page : 386 pages
File Size : 47,5 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123633

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Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital by Mattias Dahlberg Pdf

This study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following: the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital; the grounds of justification, according to the rule-of-reason doctrine, accepted by the Court, such as the prevention of tax abuse, the preservation of fiscal coherence, the effectiveness of fiscal supervision, and the fiscal principle of territoriality; grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue; the characteristics of national legislation on direct taxation that the Court has found to be in breach of the freedom of establishment and the free movement of capital; the neutrality between different forms of establishment, in the form of either a branch or a subsidiary (the pending Marks & Spencer case is subject to a thorough analysis in this respect); the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and the territorial extension of the free movement of capital.

EC Free Movement of Capital, Corporate Income Taxation and Third Countries

B.J. Kiekebeld,D.S. Smit
EC Free Movement of Capital Corporate Income Taxation and Third Countries Book PDF

Author : B.J. Kiekebeld,D.S. Smit
Publisher : Kluwer Law International B.V.
Page : 172 pages
File Size : 46,5 Mb
Release : 2008-02-20
Category : Law
ISBN : 9789041130341

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EC Free Movement of Capital, Corporate Income Taxation and Third Countries by B.J. Kiekebeld,D.S. Smit Pdf

Free movement of capital is at the heart of the Single Market and is one of its “four freedoms”. It enables integrated, open, competitive and efficient European financial markets and services. For citizens it means the ability to perform many operations abroad, as diverse as opening bank accounts, buying shares in non-domestic companies, investing where the best return is, and purchasing real estate. For companies it principally means being able to invest in and own other European companies and take an active part in their management. With all its benefits, the free movement of capital brings with it an array of thorny issues. This timely work explores several of the most critical, focusing on the practical ability of national law to satisfy the relevant EU requirements

EC Law and the Sovereignty of the Member States in Direct Taxation

Mathieu Isenbaert
EC Law and the Sovereignty of the Member States in Direct Taxation Book PDF

Author : Mathieu Isenbaert
Publisher : IBFD
Page : 925 pages
File Size : 43,9 Mb
Release : 2010
Category : Direct taxation
ISBN : 9789087220679

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EC Law and the Sovereignty of the Member States in Direct Taxation by Mathieu Isenbaert Pdf

In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.

EU Tax Law

Marjaana Helminen
EU Tax Law Book PDF

Author : Marjaana Helminen
Publisher : IBFD
Page : 453 pages
File Size : 43,7 Mb
Release : 2011
Category : Direct taxation
ISBN : 9789087220969

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EU Tax Law by Marjaana Helminen Pdf

This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.

European Tax Law Seventh Edition

Peter J. Wattel,Otto Marres
European Tax Law Seventh Edition Book PDF

Author : Peter J. Wattel,Otto Marres
Publisher : Kluwer Law International B.V.
Page : 578 pages
File Size : 54,6 Mb
Release : 2018-11-20
Category : Law
ISBN : 9789403505916

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European Tax Law Seventh Edition by Peter J. Wattel,Otto Marres Pdf

The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters. Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. This first volume of the abridged student edition of ‘European Tax Law’ covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 4. Soft Law on Harmful Tax Competition 5. Procedural matters and the extent of judicial protection The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

CJEU - Recent Developments in Direct Taxation 2019

Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
CJEU Recent Developments in Direct Taxation 2019 Book PDF

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 343 pages
File Size : 44,9 Mb
Release : 2020-06-25
Category : Law
ISBN : 9783709410950

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CJEU - Recent Developments in Direct Taxation 2019 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck Pdf

CJEU – The most important cases in the field of direct Taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law

Maria Júlia Ildefonso Mendonça
International Juridical Double Taxation from an Ability to Pay Perspective under EU Law Book PDF

Author : Maria Júlia Ildefonso Mendonça
Publisher : Kluwer Law International B.V.
Page : 381 pages
File Size : 48,7 Mb
Release : 2023-01-22
Category : Law
ISBN : 9789403503080

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International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law by Maria Júlia Ildefonso Mendonça Pdf

The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.

EU Freedoms, Non-EU Countries and Company Taxation

D.S. Smit
EU Freedoms Non EU Countries and Company Taxation Book PDF

Author : D.S. Smit
Publisher : Kluwer Law International B.V.
Page : 822 pages
File Size : 42,5 Mb
Release : 2012-06-01
Category : Law
ISBN : 9789041140746

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EU Freedoms, Non-EU Countries and Company Taxation by D.S. Smit Pdf

In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.

CJEU - Recent Developments in Direct Taxation 2017

Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
CJEU Recent Developments in Direct Taxation 2017 Book PDF

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 248 pages
File Size : 46,7 Mb
Release : 2018-08-02
Category : Law
ISBN : 9783709409572

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CJEU - Recent Developments in Direct Taxation 2017 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

CJEU - Recent Developments in Direct Taxation 2020

Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
CJEU Recent Developments in Direct Taxation 2020 Book PDF

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 247 pages
File Size : 51,6 Mb
Release : 2021-10-15
Category : Law
ISBN : 9783709411964

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CJEU - Recent Developments in Direct Taxation 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Fiscal Sovereignty of the Member States in an Internal Market

Jacobus Johannes Maria Jansen,Sjaak Jansen
Fiscal Sovereignty of the Member States in an Internal Market Book PDF

Author : Jacobus Johannes Maria Jansen,Sjaak Jansen
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 55,9 Mb
Release : 2011-01-01
Category : Business & Economics
ISBN : 9789041134035

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Fiscal Sovereignty of the Member States in an Internal Market by Jacobus Johannes Maria Jansen,Sjaak Jansen Pdf

The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.

The European Union and Direct Taxation

Luca Cerioni
The European Union and Direct Taxation Book PDF

Author : Luca Cerioni
Publisher : Routledge
Page : 315 pages
File Size : 45,9 Mb
Release : 2015-06-05
Category : Law
ISBN : 9781317817574

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The European Union and Direct Taxation by Luca Cerioni Pdf

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Landmark Decisions of the ECJ in Direct Taxation

Werner Haslehner
Landmark Decisions of the ECJ in Direct Taxation Book PDF

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 43,5 Mb
Release : 2015-10-28
Category : Law
ISBN : 9789041166296

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Landmark Decisions of the ECJ in Direct Taxation by Werner Haslehner Pdf

Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of EU fundamental freedoms in the income tax systems of the Member States; - outbound and inbound dividend taxation; - taxation of permanent establishments; - restrictions on freedom of establishment; - tax treatment of corporate exit; - abuse of taxpayers' rights; - cohesion of the tax system as an overriding factor in the public interest; - juridical double taxation arising from the exercise of overlapping powers of two or more States; - free movement of capital and third countries; and - tax treatment of non-profit organizations in the cross-border context. The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of crossborder income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a 'snapshot' of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.

Fiscal Sovereignty of the Member States in an Internal Market

Sjaak Jansen
Fiscal Sovereignty of the Member States in an Internal Market Book PDF

Author : Sjaak Jansen
Publisher : Kluwer Law International B.V.
Page : 272 pages
File Size : 50,8 Mb
Release : 2010-12-15
Category : Law
ISBN : 9789041142542

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Fiscal Sovereignty of the Member States in an Internal Market by Sjaak Jansen Pdf

Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States’ policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States’ fiscal sovereignty.

CJEU - Recent Developments in Direct Taxation 2023

Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
CJEU Recent Developments in Direct Taxation 2023 Book PDF

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 275 pages
File Size : 40,5 Mb
Release : 2024-05-06
Category : Law
ISBN : 9783709413449

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CJEU - Recent Developments in Direct Taxation 2023 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.