Towards corporate tax harmonization in the European Community: an institutional and procedural analysis
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Kluwer Law Internat.
1999
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Series on international taxation
22 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Teilw. zugl.: Florence, Italy, Europ. Univ. Inst., Diss., 1997 |
| Beschreibung: | XIX, 391 S. |
| ISBN: | 9041196900 |
Internformat
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Datensatz im Suchindex
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Table of Contents
Preface x v
List of Abbreviations xix
Chapter 1: Corporate Taxation and the EC Treaty
1. Introduction 1
2. The Concept of Common Market 1
2.1. The Economic Concept of Common Market 1
2.2. The Legal Concept of Common Market in the EC . 3
3. Corporate Taxation and the Concept of the
Common Market 7
3.1 The Theoretical Connection Between Corporate
Taxes and the Concept of the Common Market 7
3.1.1 Corporate Taxation and the Efficient
Allocation of Resources within the EC 8
3.1.2 The 'Equity' Argument 9
3.2 Some Empirical Evidence on the Connection
between Corporate Taxation and the Concept of
the Common Market 10
4. Legal Means to Eliminate Company Tax Distortions to
the Common Market 14
Chapter 2: A Theoretical Approach to Company Taxation in Common
Markets
Part I: Theoretical Models on Company Taxation
1. Introduction 19
2. Origins of Capital Export Neutrality and Capital Import
Neutrality: R. A. Musgrave's Model 20
2.1 R. A. Musgrave's Model of Tax Neutrality 20
vii
CONTENTS
2.2 Applications of R. A. Musgrave's Model: Snoy's
and Devereux and Pearson's Models for the
European Community 22
2.3 Comments on R. A. Musgrave's Model and
Its Applications 22
3. Development of the Basic Model: P. Musgrave's Model. 24
4. A Uniform Corporate Tax in the EC: McLure's Model .27
5. Comments on P. Musgrave's and McLure's Models 28
Part II: Review of Traditional Theories
6. Introduction 29
7. How Important are Taxes for Companies? 30
8. Is Capital Export Neutrality so Important? 34
9. A New Approach to Company Taxation in the EC:
Vogel's Model and the Concept of Capital Import
Neutrality 39
10. Comments on Vogel's Model and Other Models Based
on Company Taxation at Source 41
11. 'Federalism': Tradeoffs Between Economic Efficiency
and States' Interests 44
11.1 Centralized Legislation and the Federal State in
the Field of Taxation 44
11.2 Corporate Taxation at State Level 46
11.3 Tiebout' s World and Company Taxation 48
12. Summary and Conclusions 51
Chapter 3: The US Federal System: Institutional Choice for the Case of
Company Taxation
1. Introduction: a Brief Description of State Corporate
Taxes in the US and the Constitutional Limits to the
States' Powers to Tax 55
1.1 State Corporate Taxes in the US 55
1.2 Constitutional Limits to the States' Power to Tax.59
2. The Jurisprudence of the US Supreme Court on
Commerce Clause Limits to State Powers of
Taxation 61
2.1 From Marshall to the 1970's 61
2.2 The Supreme Court's Modern Approach:
Complete Auto Transit and Japan Line 66
2.3 After Complete Auto Transit and Japan Line 68
2.3.1 The Apportionment Test and the Concept
of Unitary Business 68
2.3.2 The Internal and External Consistency
Tests 73
2.3.3 The Non Discrimination Test 75
2.3.4 Commerce Clause Restraints on the Use of
Tax Incentives 78
viii
CONTENTS
3. The Role of the Political Process in the Field of
Business Taxation 81
3.1 The Federal Political Process: Congress 81
3.2 The Subfederal Political Process: The States 86
3.3 Federal Goals and Political Malfunctions:
Identifying the Problems 88
4. Federal Goals and Institutions: the Importance of
Comparative Institutional Analysis in the Framework of
the Commerce Clause 92
4.1 Introduction 92
4.2 Deficiencies in Theories Based on Congressional
Action 94
4.3 Deficiencies in Theories Based on Negotiations
Between the States 97
4.4 Deficiencies in Theories Based on Judicial
Activism 99
5. Conclusion 102
Chapter 4: The Legislative Processes in the EC Regarding Corporate
Tax Harmonization: Malfunctions and Institutional
Disabilities
1. Introduction 105
Part I: The EC Commission's Policy in the Field of
Corporate Taxation 106
2. Introduction 106
3. Identification of the Relationship Between Corporate
Taxation and the Concept of Common Market: from
the Treaty of Rome to the Early 1970's 107
3.1 The Report of the Fiscal and Financial
Committee ('Neumark Report') 107
3.2 The Program for the Harmonization of Direct
Taxation 109
3.3 The Van den Tempel Report Ill
3.4 First Period: an Assessment 112
4. New Characteristics of the Corporate Tax
Harmonization Process: Corporate Tax as Necessary
Adjunct to the Economic and Monetary Union and
Financial Resource of the Community Budget 115
4.1 Introduction 115
4.2 The Council's Resolution on Economic and
Monetary Union 116
4.3 Proposal for a Council Directive on
Harmonizing Corporation Systems and
Arrangements for Withholding Taxes on
Dividends 116
ix
CONTENTS
4.4 Proposal for a Directive on the Elimination of
Double Taxation in Connection with the
Adjustment of Transfers of Profits Between
Associated Companies 118
4.5 Mutual Assistance Directive 119
4.6 Perspectives for Financing the Community
Budget 120
4.7 Report from the Commission to the Council
of 20 March 1980 on the Scope for Convergence
of Tax Systems in the Community ('Burke
Report') 120
4.8 Second Period: The Commission's Centralist
Approach to Company Taxation 122
5. The New Commission's Policy on Corporate
Taxation: from the White Paper on the Single Market
to the Ruding Report and its Aftermath 125
5.1 Introduction 125
5.2 The White Paper on the Single Market
('Cockfield Report') 125
5.3 The Communication from the Commission to
the Council and the European Parliament on
'Guidelines on Company Taxation' 127
5.4 The 'Mergers' and the 'Parent Subsidiary'
Directives 129
5.5 The Arbitration Convention 130
5.6 The Report of the Committee of Independent
Experts on Company Taxation ('Ruding Report'). 131
5.7 The Commission's Reaction: the Communication
to the Council and the Parliament Subsequent to
the Ruding Report 134
5.8 The Council's Reaction: the Conclusions of
the ECOFIN of 23 November 1992 136
5.9 The European Parliament's Reaction: the 'Cox
Report' 136
5.10 Some Comments on the Commission's
Approach to Corporate Taxation in the Early
1990's 137
5.11 Recent Trends on Company Taxation at EC Level:
the Two Monti Reports 142
5.12 Conclusion 146
Part II: The Limits of the EC Legislative Process
6. Introduction 147
7. The National Legislative Process: Political
Malfunctions Causing Deviations from EC Goals 148
7.1 Discrimination in Member States' Company
Tax Legislation 148
x
CONTENTS
7.2 Company Tax Incentives Causing Negative
Externalities to Other Member States 151
7.3 Who Should Deal With Legislative Malfunctions
in the Member States' Legislative Process that
Lead to Distortions to the Concept of
Common Market? 153
8. The EC Legislative Process 153
8.1 The Perfect Legislative Process: Absence of
Political Malfunctions 153
8.2 Political Malfunctions 1: the Commission Level .155
8.3 Political Malfunctions 2: the Council Level 161
9. Legal Constraints on Action by the EC Legislature:
the Limited Relevance of the Subsidiarity Principle in
the Field of Company Taxation 165
10. The Importance of Undertaking an Institutional
Comparative Analysis in the Field of Company
Taxation 168
Chapter 5: Other Forms of Legislative Process: 'Intergovernmental
Co Operation' in the EC
1. Introduction: Tax Treaties in the EC Context 171
2. Bilateral Tax Treaties (DTCs) 173
2.1 History and Reasons for the Existence of DTCs. 174
2.2. Funcional Problems of DTCs 175
2.2.1 The Special Nature of DTCs 175
2.2.2 Interpretation and Qualification under
DTCs 176
2.2.3 Resolution of Disputes in the Context of
DTCs 180
2.3. Legal Problems of DTCs: Special Reference to
the Non Discrimination Principle 182
2.3.1 General Considerations 182
2.3.2 The Nationality Clause 186
2.3.3 The Permanent Establishment Clause 189
2.3.4 The Deductibility Clause 193
2.3.5 The Ownership Clause 194
2.4 Conclusion on DTCs 195
3. Multilateral Tax Treaties (MTCs) 196
3.1 The Arbitration Convention 197
3.2 Are MTCs Likely to Overcome the Difficulties
that Are Present in the EC Legislative Process? 201
4. Conclusion on DTCs and MTCs 203
Chapter 6: Negative Integration and Direct Application of the
EC Treaty: the Role of the European Court of Justice in
the Field of Company Taxation
1. Introduction 205
xi
CONTENTS
2. The Principle of Non discrimination in the EC Treaty . 208
3. Free Movement of Goods 209
3.1 Concept of Free Movement of Goods 209
3.2 Quantitative Restrictions on Imports and Exports
and Measures Having an Equivalent Effect:
Concept and Exceptions 210
3.3 Free Movement of Goods and Direct Taxation . 214
3.3.1 Commission v. France (advantages for the
press) Case 214
3.3.2 Krantz Case 215
4. Free Movement of Persons 216
4.1 Free Movement of Workers 216
4.2 Freedom of Establishment 217
4.3 Common Principles Applicable to the Free
Movement of Workers and Freedom of
Establishment 218
4.3.1 Beyond Non Discrimination 218
4.3.2 Prohibition of Restrictions by the
State of Origin 219
4.3.3 Exceptions to Free Movement of Workers
and Freedom of Establishment 220
4.4 Free Movement of Persons and Direct Taxation. 221
4.4.1 Avoir Fiscal Case 221
4.4.2 Daily Mail Case 223
4.4.3 Biehl Case 225
4.4.5 Bachmann Case 226
4.4.6 Werner Case 229
4.4.7 Commerzbank Case 229
4.4.8 Halliburton Case: an Indirect Tax Case
Relevant for the Interpretation of the
Freedom of Establisment 231
4.4.9 Schumacher Case 232
4.4.10 Wielockx Case 234
4.4.11 Asscher Case 235
4.4.12 Futura Participations Case 238
4.4.13 Gilly Case 241
5. Free Provision of Services 245
5.1 Saftr Case 247
6. Free Movement of Capital and Payments 250
6.1 Free Movement of Payments 251
6.2 Free Movement of Capital 252
6.3 Limits to Free Movement of Capital and
Payments 252
6.4 Direct Taxation in the Light of the
Jurisprudence on Free Movement of Capital:
Van Eycke v. Aspa 253
7. State Aids 254
xii
CONTENTS
7.1 State Aid and Direct Taxation 256
7.1.1 France v. Commission Case 256
7.1.2 Banco de Cre'dito Industrial SA, now
Banco Exterior de Espana SA v.
Ayuntamiento de Valencia Case 257
8. What the Court Has Done: an Overview 258
9. The Relative Ability of the Court 261
9.1 The Slow, Costly and Passive Judicial Process 262
9.2 Bias in the Judiciary, Problems of Competence
and Risk of Judicial Mistakes 270
9.3 What Judges Are Good At: Reactions to
Judicial Malfunctions and Comparison with the
EC Judiciary EC Legislative Process 278
9.4 Judges as Legislators: Problems of Legitimacy 285
Chapter 7: Further Consequences of Negative Integration: the Role of
'Soft Law' in the Context of the Commission's Tax Policy
1. Introduction 299
2. The Role of Soft Law in the New Commission's
Company Tax Policy 299
3. The 'Paradox of Soft Law': from Non legislation to
Legislation Through the Back Door 302
4. Negative Integration, Soft Law and General Tax
Incentives 309
4.1 State Aids, Soft Law and General Tax Incentives.310
4.2 Soft Law, Tax Degradation and Negative
Externalities 315
Chapter 8: Summary and Conclusions
1. Final Conclusion 323
2. Proposition 1 323
2.1 Corollary 1 324
2.2 Corollary 2 324
2.3 Corollary 3 325
2.4 Corollary 4 325
2.5 Corollary 5 325
3. Proposition 2 326
3.1 Corollary 1 326
3.2 Corollary 2 327
3.3 Corollary 3 327
3.4 Corollary 4 328
3.5 Corollary 5 328
3.6 Conclusion 328
Bibliography 331
Alphabetical Table of Cases 353
Chronological Table of Cases 363
Index 377
xiii |
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| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Martín Jiménez, Adolfo J. Verfasser aut Towards corporate tax harmonization in the European Community an institutional and procedural analysis by Adolfo J. Martín Jiménez 1. publ. London [u.a.] Kluwer Law Internat. 1999 XIX, 391 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 22 Teilw. zugl.: Florence, Italy, Europ. Univ. Inst., Diss., 1997 Europäische Union (DE-588)5098525-5 gnd rswk-swf Entreprises - Impôts - Droit - Pays de l'Union Européenne ram Entreprises - Impôts - Droit européen ram Europees recht gtt Harmonisatie gtt Sociétés - Impôts - Droit - Pays de l'Union européenne Sociétés - Impôts - Pays de l'Union européenne Vennootschapsbelasting gtt Europarecht Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Rechtsvereinheitlichung (DE-588)4048849-4 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Rechtsvereinheitlichung (DE-588)4048849-4 s DE-604 Series on international taxation 22 (DE-604)BV000014030 22 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008595039&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Martín Jiménez, Adolfo J. Towards corporate tax harmonization in the European Community an institutional and procedural analysis Series on international taxation Europäische Union (DE-588)5098525-5 gnd Entreprises - Impôts - Droit - Pays de l'Union Européenne ram Entreprises - Impôts - Droit européen ram Europees recht gtt Harmonisatie gtt Sociétés - Impôts - Droit - Pays de l'Union européenne Sociétés - Impôts - Pays de l'Union européenne Vennootschapsbelasting gtt Europarecht Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd Rechtsvereinheitlichung (DE-588)4048849-4 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4061963-1 (DE-588)4116614-0 (DE-588)4048849-4 (DE-588)4113937-9 |
| title | Towards corporate tax harmonization in the European Community an institutional and procedural analysis |
| title_auth | Towards corporate tax harmonization in the European Community an institutional and procedural analysis |
| title_exact_search | Towards corporate tax harmonization in the European Community an institutional and procedural analysis |
| title_full | Towards corporate tax harmonization in the European Community an institutional and procedural analysis by Adolfo J. Martín Jiménez |
| title_fullStr | Towards corporate tax harmonization in the European Community an institutional and procedural analysis by Adolfo J. Martín Jiménez |
| title_full_unstemmed | Towards corporate tax harmonization in the European Community an institutional and procedural analysis by Adolfo J. Martín Jiménez |
| title_short | Towards corporate tax harmonization in the European Community |
| title_sort | towards corporate tax harmonization in the european community an institutional and procedural analysis |
| title_sub | an institutional and procedural analysis |
| topic | Europäische Union (DE-588)5098525-5 gnd Entreprises - Impôts - Droit - Pays de l'Union Européenne ram Entreprises - Impôts - Droit européen ram Europees recht gtt Harmonisatie gtt Sociétés - Impôts - Droit - Pays de l'Union européenne Sociétés - Impôts - Pays de l'Union européenne Vennootschapsbelasting gtt Europarecht Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd Rechtsvereinheitlichung (DE-588)4048849-4 gnd |
| topic_facet | Europäische Union Entreprises - Impôts - Droit - Pays de l'Union Européenne Entreprises - Impôts - Droit européen Europees recht Harmonisatie Sociétés - Impôts - Droit - Pays de l'Union européenne Sociétés - Impôts - Pays de l'Union européenne Vennootschapsbelasting Europarecht Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Unternehmen Steuerrecht Rechtsvereinheitlichung Europäische Union. Mitgliedsstaaten Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008595039&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | AT martinjimenezadolfoj towardscorporatetaxharmonizationintheeuropeancommunityaninstitutionalandproceduralanalysis |