The Acte Clair In Ec Direct Tax Law

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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 : 41,9 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.

Towards a Homogeneous EC Direct Tax Law

Cécile Brokelind
Towards a Homogeneous EC Direct Tax Law Book PDF

Author : Cécile Brokelind
Publisher : IBFD
Page : 463 pages
File Size : 48,9 Mb
Release : 2007
Category : Direct taxation
ISBN : 9789087220037

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Towards a Homogeneous EC Direct Tax Law by Cécile Brokelind Pdf

Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation

Legal Remedies in European Tax Law

Pasquale Pistone,Group for Research on European International Taxation
Legal Remedies in European Tax Law Book PDF

Author : Pasquale Pistone,Group for Research on European International Taxation
Publisher : IBFD
Page : 573 pages
File Size : 46,9 Mb
Release : 2009
Category : Law
ISBN : 9789087220655

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Legal Remedies in European Tax Law by Pasquale Pistone,Group for Research on European International Taxation Pdf

Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.

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 : 45,5 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 : 52,5 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.

Introduction to European Tax Law on Direct Taxation

Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Introduction to European Tax Law on Direct Taxation Book PDF

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 305 pages
File Size : 48,6 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412671

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Introduction to European Tax Law on Direct Taxation by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies Pdf

Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.

Traditional and Alternative Routes to European Tax Integration

Dennis Weber
Traditional and Alternative Routes to European Tax Integration Book PDF

Author : Dennis Weber
Publisher : IBFD
Page : 377 pages
File Size : 55,6 Mb
Release : 2010
Category : Business tax
ISBN : 9789087220839

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Traditional and Alternative Routes to European Tax Integration by Dennis Weber Pdf

Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).

Introduction to European Tax Law: Direct Taxation

Karoline Spies
Introduction to European Tax Law Direct Taxation Book PDF

Author : Karoline Spies
Publisher : Spiramus Press Ltd
Page : 361 pages
File Size : 41,9 Mb
Release : 2023-01-02
Category : Business & Economics
ISBN : 9781913507466

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Introduction to European Tax Law: Direct Taxation by Karoline Spies Pdf

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Introduction to European Tax Law on Direct Taxation

Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Introduction to European Tax Law on Direct Taxation Book PDF

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 346 pages
File Size : 50,6 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412664

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Introduction to European Tax Law on Direct Taxation by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies Pdf

Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.

National Legal Presumptions and European Tax Law

Claudia Sanò
National Legal Presumptions and European Tax Law Book PDF

Author : Claudia Sanò
Publisher : Kluwer Law International B.V.
Page : 296 pages
File Size : 46,5 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041166234

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National Legal Presumptions and European Tax Law by Claudia Sanò Pdf

Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.

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 : 47,5 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.

EU Citizenship and Direct Taxation

Erik Ros
EU Citizenship and Direct Taxation Book PDF

Author : Erik Ros
Publisher : Kluwer Law International B.V.
Page : 424 pages
File Size : 49,8 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041185853

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EU Citizenship and Direct Taxation by Erik Ros Pdf

Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (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 and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy? 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 This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, 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. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.

European Tax Law

B. J. M. Terra,Peter Jacob Wattèl
European Tax Law Book PDF

Author : B. J. M. Terra,Peter Jacob Wattèl
Publisher : Unknown
Page : 904 pages
File Size : 55,6 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105134433981

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European Tax Law by B. J. M. Terra,Peter Jacob Wattèl Pdf

The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its thorough and critical discussion of the EU tax rules in force and of the European Court's case law in tax matters, it surpasses every other source in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes: 1. the consequences of the TFEU and of general EU law principles for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU; 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law; 3. EU law in force and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposal); 4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal); 5. tax aspects of the EEIG, the SE, and the SCE; and 6. administrative cooperation and recovery assistance between the Member States. Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts: I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation. Prized in previous editions as the reference book for tax and EU law practitioners, tax administrators, the judiciary, academics, and tax or EU law policymakers, this new edition will continue to be of immense value to all tax and EU law professionals.

Introduction to European Tax Law on Direct Taxation

Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer
Introduction to European Tax Law on Direct Taxation Book PDF

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer
Publisher : Unknown
Page : 374 pages
File Size : 43,6 Mb
Release : 2018
Category : Electronic
ISBN : 1910151696

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Introduction to European Tax Law on Direct Taxation by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer Pdf

The sources of EU law relevant for direct taxation / Łukasz Adamczyk, Alicja Majdańska --Coordination of tax laws and tax policies in the EU / Pasquale Pistone, Rita Szudoczky --The relevance of the fundamental freedoms for direct taxation / Ivan Lazarov --The state aid provisions of the TFEU in tax matters / Alexandra Miladinovic --The parent-subsidiary directive / Mario Tenore --The merger directive / Matthias Hofstätter, Daniela Hohenwarter-Mayr --The interest and royalties directive / Dimitar Hristov --The anti-tax avoidance directive / Sriram Govind, Stephanie Zolles --Mutual assistance in direct tax matters / Michael Schilcher, Karoline Spies, Sabine Zirngast --The EU Arbitration Convention and Directive / Jean-Philippe Van West, Christiane Zöhrer --Table of CJEU case law --Table of equivalences.

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 : 49,5 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.