Landmark Decisions Of The Ecj In Direct Taxation

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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 : 47,8 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.

ECJ--recent Developments in Direct Taxation

Michael Lang,Josef Schuch,Claus Staringer
ECJ recent Developments in Direct Taxation Book PDF

Author : Michael Lang,Josef Schuch,Claus Staringer
Publisher : Kluwer Law International B.V.
Page : 356 pages
File Size : 53,7 Mb
Release : 2006-01-01
Category : Law
ISBN : 9789041125095

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ECJ--recent Developments in Direct Taxation by Michael Lang,Josef Schuch,Claus Staringer Pdf

A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.

ECJ Direct Tax Compass 2017

Madalina Cotrut
ECJ Direct Tax Compass 2017 Book PDF

Author : Madalina Cotrut
Publisher : Unknown
Page : 984 pages
File Size : 55,7 Mb
Release : 2017
Category : BUSINESS & ECONOMICS
ISBN : 9087224206

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ECJ Direct Tax Compass 2017 by Madalina Cotrut Pdf

The ECJ Direct Tax Compass is a collection of summaries of the 265 most significant judgments of the Court of Justice of the European Union, rendered up to 31 January 2017, which are relevant for EU direct taxation. With its useful search features and valuable content, the book serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States.

EU Citizenship and Direct Taxation

Erik Ros
EU Citizenship and Direct Taxation Book PDF

Author : Erik Ros
Publisher : Unknown
Page : 0 pages
File Size : 47,5 Mb
Release : 2017
Category : Citizenship
ISBN : 9041185844

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EU Citizenship and Direct Taxation by Erik Ros Pdf

EUCOTAX Series on European Taxation Volume 54 EU Citizenship and Direct Taxation is the first book to investigate in detail how the Court of Justice of the European Union (ECJ) has tried to reconcile specific national direct tax rules with the general European Union (EU) principle of free movement of persons from the perspective of EU citizenship. Freedom of movement is a key principle of the EU resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in the other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have a much smaller basis for harmonization at EU level than indirect taxes. As a result, decisions of ECJ on the clash between the EU principle of free movement and Member States' direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation. What's in this book: The book's incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States' direct tax rules includes in-depth discussion of the following elements and more: the concept of EU citizenship in the EU's constitutional and institutional development; how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; how the notion of EU citizenship has widened the ECJ's view on treaty access; how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU's constitutional context; and numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon. The willingness at EU level to make EU citizenship a key driver behind the European integration process relates to the purpose of this study. This book explains that the ECJ is reconceptualizing the market freedoms relating to the free movement of persons as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. How this will help you: This book proceeds confidently through the maze of rules that relate to the notion of EU citizenship and gives a broad understanding of the concept of EU citizenship in the EU's constitutional and institutional development. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book will be a great influence in the practice and study of taxation in the EU.

Double (Non-)Taxation and EU Law

Christoph Marchgraber
Double Non Taxation and EU Law Book PDF

Author : Christoph Marchgraber
Publisher : Kluwer Law International B.V.
Page : 472 pages
File Size : 40,9 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041194114

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Double (Non-)Taxation and EU Law by Christoph Marchgraber Pdf

Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.

EU Tax Law and Policy in the 21st Century

Werner Haslehner,Georg Kofler,Alexander Rust
EU Tax Law and Policy in the 21st Century Book PDF

Author : Werner Haslehner,Georg Kofler,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 440 pages
File Size : 49,7 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041188168

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EU Tax Law and Policy in the 21st Century by Werner Haslehner,Georg Kofler,Alexander Rust Pdf

Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

CJEU - Recent Developments in Value Added Tax 2018

Michael Lang,Pasquale Pistone ,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
CJEU Recent Developments in Value Added Tax 2018 Book PDF

Author : Michael Lang,Pasquale Pistone ,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 336 pages
File Size : 51,9 Mb
Release : 2019-07-24
Category : Law
ISBN : 9783709410356

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CJEU - Recent Developments in Value Added Tax 2018 by Michael Lang,Pasquale Pistone ,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

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 : 49,6 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.

Enhanced Cooperation and European Tax Law

Caroline Heber
Enhanced Cooperation and European Tax Law Book PDF

Author : Caroline Heber
Publisher : Oxford University Press
Page : 545 pages
File Size : 40,5 Mb
Release : 2021-06-17
Category : Law
ISBN : 9780192653338

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Enhanced Cooperation and European Tax Law by Caroline Heber Pdf

The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.

CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms

Stephanie Zolles
CJEU Case Law in Direct Taxation Territoriality and Fundamental Freedoms Book PDF

Author : Stephanie Zolles
Publisher : Linde Verlag GmbH
Page : 263 pages
File Size : 44,9 Mb
Release : 2023-07-13
Category : Law
ISBN : 9783709412800

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CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms by Stephanie Zolles Pdf

The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.

International Tax Aspects of Sovereign Wealth Investors

Richard Snoeij
International Tax Aspects of Sovereign Wealth Investors Book PDF

Author : Richard Snoeij
Publisher : Kluwer Law International B.V.
Page : 378 pages
File Size : 51,6 Mb
Release : 2018-04-18
Category : Law
ISBN : 9789041194336

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International Tax Aspects of Sovereign Wealth Investors by Richard Snoeij Pdf

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: – the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; – tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and – the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States’ ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax.

Research Handbook on European Union Taxation Law

Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Research Handbook on European Union Taxation Law Book PDF

Author : Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Publisher : Edward Elgar Publishing
Page : 672 pages
File Size : 49,9 Mb
Release : 2020-01-31
Category : Law
ISBN : 9781788110846

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Research Handbook on European Union Taxation Law by Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa Pdf

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

Landmark Cases in Revenue Law

John Snape,Dominic de Cogan
Landmark Cases in Revenue Law Book PDF

Author : John Snape,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 496 pages
File Size : 50,5 Mb
Release : 2019-01-10
Category : Law
ISBN : 9781509912254

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Landmark Cases in Revenue Law by John Snape,Dominic de Cogan Pdf

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

The Acte Clair in EC Direct Tax Law

Ana Paula Dourado,Ricardo da Palma Borges
The Acte Clair in EC Direct Tax Law Book PDF

Author : Ana Paula Dourado,Ricardo da Palma Borges
Publisher : IBFD
Page : 536 pages
File Size : 51,7 Mb
Release : 2008
Category : Direct taxation
ISBN : 9789087220365

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The Acte Clair in EC Direct Tax Law by Ana Paula Dourado,Ricardo da Palma Borges Pdf

This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty. By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria (ECJ, 6 October 1982, case 283/81, Srl CILFIT and Gavardo SpA), and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ. The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.

Great Judgments of the European Court of Justice

William Phelan
Great Judgments of the European Court of Justice Book PDF

Author : William Phelan
Publisher : Cambridge University Press
Page : 279 pages
File Size : 51,6 Mb
Release : 2019-06-13
Category : Law
ISBN : 9781108499088

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Great Judgments of the European Court of Justice by William Phelan Pdf

Presents a new approach to prominent judgments of the European Court of Justice drawing on the writings of Judge Robert Lecourt.