New Perspectives On Fiscal State Aid

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New Perspectives on Fiscal State Aid

Carla De Pietro

Author : Carla De Pietro
Publisher : Kluwer Law International B.V.
Page : 337 pages
File Size : 43,6 Mb
Release : 2019-08-14
Category : Law
ISBN : 9789403514246

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New Perspectives on Fiscal State Aid by Carla De Pietro Pdf

New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants. This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. It will be welcomed not only by academics in taxation and EU law but also by national tax judges, tax authorities and practitioners.

The Role of State Aid in the European Fiscal Integration

Rossella Miceli

Author : Rossella Miceli
Publisher : Unknown
Page : 0 pages
File Size : 49,7 Mb
Release : 2022
Category : Electronic
ISBN : 3030887367

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The Role of State Aid in the European Fiscal Integration by Rossella Miceli Pdf

This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.

Special Tax Zones and Eu Law

Claudio Cipollini

Author : Claudio Cipollini
Publisher : Kluwer Law International
Page : 320 pages
File Size : 48,8 Mb
Release : 2019-12-18
Category : Electronic
ISBN : 9403518855

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Special Tax Zones and Eu Law by Claudio Cipollini Pdf

Economic recovery from the global financial crisis of 2007-2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) - areas of land where territorial advantages are granted on direct and/or indirect taxation - can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU - the so-called Social Cohesion Zone - to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model's practical viability. Detailed reviews of Member States' practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.

State Aid Law and Business Taxation

Isabelle Richelle,Wolfgang Schön,Edoardo Traversa

Author : Isabelle Richelle,Wolfgang Schön,Edoardo Traversa
Publisher : Springer
Page : 282 pages
File Size : 54,9 Mb
Release : 2016-10-18
Category : Law
ISBN : 9783662530559

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State Aid Law and Business Taxation by Isabelle Richelle,Wolfgang Schön,Edoardo Traversa Pdf

This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

A Journey Through European and International Taxation

Carla De Pietro,Cees Peters,Eric Kemmeren

Author : Carla De Pietro,Cees Peters,Eric Kemmeren
Publisher : Kluwer Law International B.V.
Page : 625 pages
File Size : 40,8 Mb
Release : 2024-03-06
Category : Law
ISBN : 9789403532073

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A Journey Through European and International Taxation by Carla De Pietro,Cees Peters,Eric Kemmeren Pdf

To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.

New Perspectives on State Government Fiscal Challenges

Barry W. Poulson,John Merrifield

Author : Barry W. Poulson,John Merrifield
Publisher : Rowman & Littlefield
Page : 303 pages
File Size : 46,7 Mb
Release : 2023
Category : Business & Economics
ISBN : 9781666932041

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New Perspectives on State Government Fiscal Challenges by Barry W. Poulson,John Merrifield Pdf

"In this book, nineteen experts examine topics ranging from constitutional reform and debt fatigue to fiscal rules and zero-based budgeting. Together, these contributions inform a multifaceted, nuanced argument for the need to formalize spending restraint and redefine state debt to include unfunded liabilities"--

The Role of State Aid in the European Fiscal Integration

Rossella Miceli

Author : Rossella Miceli
Publisher : Springer Nature
Page : 268 pages
File Size : 46,5 Mb
Release : 2022-01-03
Category : Law
ISBN : 9783030887353

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The Role of State Aid in the European Fiscal Integration by Rossella Miceli Pdf

Tax Sovereignty and the Law in the Digital and Global Economy

Francesco Farri

Author : Francesco Farri
Publisher : Routledge
Page : 249 pages
File Size : 50,8 Mb
Release : 2020-09-27
Category : Business & Economics
ISBN : 9781000217483

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Tax Sovereignty and the Law in the Digital and Global Economy by Francesco Farri Pdf

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.

European State Aid and Tax Rulings

Liza Lovdahl Gormsen

Author : Liza Lovdahl Gormsen
Publisher : Edward Elgar Publishing
Page : 128 pages
File Size : 44,6 Mb
Release : 2019
Category : Electronic
ISBN : 9781788972093

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European State Aid and Tax Rulings by Liza Lovdahl Gormsen Pdf

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.

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

Maria Júlia Ildefonso Mendonça

Author : Maria Júlia Ildefonso Mendonça
Publisher : Kluwer Law International B.V.
Page : 381 pages
File Size : 44,8 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.

Research Handbook on European State Aid Law

Leigh Hancher,Juan J. Piernas López

Author : Leigh Hancher,Juan J. Piernas López
Publisher : Edward Elgar Publishing
Page : 384 pages
File Size : 55,6 Mb
Release : 2021-01-29
Category : Law
ISBN : 9781789909258

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Research Handbook on European State Aid Law by Leigh Hancher,Juan J. Piernas López Pdf

This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy.

Towards a Neutral Formulary Apportionment System in Regional Integration

Shu-Chien Chen

Author : Shu-Chien Chen
Publisher : Kluwer Law International B.V.
Page : 471 pages
File Size : 43,6 Mb
Release : 2023-03-09
Category : Law
ISBN : 9789403532967

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Towards a Neutral Formulary Apportionment System in Regional Integration by Shu-Chien Chen Pdf

International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.

Co-operative Compliance and the OECD’s International Compliance Assurance Programme

Ronald Hein,Ronald Russo

Author : Ronald Hein,Ronald Russo
Publisher : Kluwer Law International B.V.
Page : 314 pages
File Size : 50,6 Mb
Release : 2020-06-10
Category : Law
ISBN : 9789403519807

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Co-operative Compliance and the OECD’s International Compliance Assurance Programme by Ronald Hein,Ronald Russo Pdf

Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.

CJEU - Recent Developments in Direct Taxation 2019

Michael Lang,Pasquale Pistoen,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck

Author : Michael Lang,Pasquale Pistoen,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 312 pages
File Size : 55,9 Mb
Release : 2020-06-25
Category : Law
ISBN : 9783709410943

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CJEU - Recent Developments in Direct Taxation 2019 by Michael Lang,Pasquale Pistoen,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.

European VAT and the Sharing Economy

Giorgio Beretta

Author : Giorgio Beretta
Publisher : Kluwer Law International B.V.
Page : 366 pages
File Size : 51,5 Mb
Release : 2019-10-24
Category : Law
ISBN : 9789403514420

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European VAT and the Sharing Economy by Giorgio Beretta Pdf

A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.

New Perspectives On Fiscal State Aid

New Perspectives on Fiscal State Aid by Carla De Pietro Pdf

The Role of State Aid in the European Fiscal Integration by Rossella Miceli Pdf

Special Tax Zones and Eu Law by Claudio Cipollini Pdf

State Aid Law and Business Taxation by Isabelle Richelle,Wolfgang Schön,Edoardo Traversa Pdf

A Journey Through European and International Taxation by Carla De Pietro,Cees Peters,Eric Kemmeren Pdf

New Perspectives on State Government Fiscal Challenges by Barry W. Poulson,John Merrifield Pdf

The Role of State Aid in the European Fiscal Integration by Rossella Miceli Pdf

Tax Sovereignty and the Law in the Digital and Global Economy by Francesco Farri Pdf

European State Aid and Tax Rulings by Liza Lovdahl Gormsen Pdf

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

Research Handbook on European State Aid Law by Leigh Hancher,Juan J. Piernas López Pdf

Towards a Neutral Formulary Apportionment System in Regional Integration by Shu-Chien Chen Pdf

Co-operative Compliance and the OECD’s International Compliance Assurance Programme by Ronald Hein,Ronald Russo Pdf

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

European VAT and the Sharing Economy by Giorgio Beretta Pdf

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