Direct taxation in relation to the freedom of establishment and the free movement of capital:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
2005
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| Schriftenreihe: | EUCOTAX series on European taxation
9 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 363 S. |
| ISBN: | 9041123636 9789041123633 |
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| 650 | 7 | |a Vrijheid van vestiging |2 gtt | |
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| 650 | 4 | |a Taxation |x Law and legislation |z European Economic Community countries | |
| 650 | 4 | |a Direct taxation |x Economic aspects |z European Economic Community countries | |
| 650 | 4 | |a Capital movements |x Law and legislation |z European Economic Community countries | |
| 650 | 4 | |a Freedom of movement |x Law and legislation |z European Economic Community countries | |
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Datensatz im Suchindex
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Contents
Acknowledgements xv
Abbreviations xvii
1 Introduction 1
1.1 Background 1
1.2 Framework Issues 2
1.2.1 Objective 2
1.2.2 Perspective 3
1.2.3 Delimitations 4
1.2.4 Outline 5
1.2.5 On Terminology and Similar Matters 8
1.3 Analytical Starting Points 9
1.4 Previous Research 11
1.5 On the European Court of Justice 13
1.5.1 Introduction 13
1.5.2 The Purpose of the European Court of Justice 14
1.5.3 The Procedure of the European Court of Justice 15
1.5.4 The Advocates General 16
1.5.5 Preliminary Rulings and the Significance of Previous Cases 17
1.6 On Legal and Interpretative Theory in Community Law 20
1.6.1 Approaches to Interpretation 20
1.6.2 Characteristics of Legal Reasoning at the Level of the European
Court of Justice 22
1.6.2.1 Introduction 22
1.6.2.2 Consequences following from the Design of
Community Acts 23
1.6.2.3 The Different Languages of the European Union 24
1.6.2.4 Other Characteristics 25
1.6.3 Steps in the Reasoning of the European Court of Justice 26
1.7 On General Principles in Community Law 28
1.8 On the Relationship between Community Law and National Law 31
1.8.1 Introduction 31
1.8.2 The Supremacy of Community Law and Claims of Reparation 31
1.8.3 The Doctrine of Direct Effect 33
1.8.4 Consequences of a Breach of the EC Treaty by a Member State 35
1.8.5 Consequences of the Court's Case law in the Field of Direct Taxation 35
2 Direct Taxation: the EC Treaty and Community Policy 37
2.1 Introduction 37
2.2 General Presentation of the Present European Union Tax Policy 37
2.2.1 Introduction 37
2.2.2 The Commission's 2001 Tax Policy Document 38
2.2.2.1 General Policy Objectives 38
2.2.2.2 Specific Objectives for Company Taxation 39
2.2.3 The Commission's View on Company Taxation as of 2001 40
2.2.4 The Commission's 2003 Tax Policy Report 40
2.2.5 Concluding Remarks 42
2.3 The EC Treaty and Direct Taxation 43
2.3.1 Introduction 43
2.3.2 Articles 94 and 95 of the EC Treaty 44
2.3.3 Article 293 of the EC Treaty 44
2.3.4 The "Competence Declaration" in Matters of Direct Taxation 45
2.4 The 1992 Ruding Report on European Company Taxation 47
2.4.1 Background 47
2.4.2 General Objectives 47
2.4.3 Identified Problem Areas and Potential Countermeasures 48
2.4.4 Elimination of Double Taxation of Cross border Income Flows 49
2.4.5 Company Taxes 50
2.4.6 Other Issues 51
2.5 The 2001 Staff Report 52
2.5.1 Introduction 52
2.5.2 Problems with Achieved Results on Harmonising European
Company Taxation 53
2.5.3 Solutions to Tax Obstacles within the Community 54
2.6 An Overview of Harmonised European Company Taxation 55
2.7 The Package to Tackle Harmful Tax Competition 57
2.7.1 Introduction 57
2.7.2 The Code of Conduct for Business Taxation 57
2.7.3 The Savings Directive 58
2.7.4 The Directive on Cross border Payments of Interest and Royalties 58
vi
2.8 The 1990 Proposal on a Directive on Cross border Offsetting of Losses 59
2.9 Concluding Remarks 59
3 The Prohibition against Discrimination and Non discriminatory
Restrictions in Relation to the Rule of reason Doctrine 63
3.1 Introduction 63
3.2 The Prohibition in the EC Treaty against Discrimination and
Non discriminatory Restrictions 64
3.2.1 Introduction 64
3.2.2 On the Meaning of Discrimination 65
3.2.3 Terminological Issues on "Discrimination" and "Restrictions" and the
Host State and Home State Perspectives 67
3.2.4 Other Forms of Discrimination 69
3.2.5 Limitations, Exceptions and the Rule of reason doctrine 70
3.3 An Overview of the Fundamental Freedoms and the Prohibition against
Non discriminatory Restrictions 70
3.3.1 Introduction 70
3.3.2 The Free Movement ofGoods 71
3.3.2.1 The EC Treaty 71
3.3.2.2 The Case law of the European Court of Justice 73
3.3.3 The Free Movement of Workers and the Freedom of Establishment 76
3.3.3.1 The EC Treaty 76
3.3.3.2 The Case law of the European Court of Justice 78
3.3.4 The Freedom to Provide Services 80
3.3.4.1 The EC Treaty 80
3.3.4.2 The Case law of the European Court of Justice 81
3.3.5 The Free Movement of Capital and Payments 82
3.3.5.1 The EC Treaty 82
3.3.5.2 The Case law of the European Court of Justice 83
3.3.6 Concluding Remarks and the Question of Convergence 83
3.4 Access to the EC Treaty 86
3.4.1 The EC Treaty and Remarks on the Citizenship of the European Union 86
3.4.2 Case C 112/91 Werner (26 January 1993) 88
3.4.3 Case C 107/94 Asscher (27 June 1996) 89
3.4.4 Case C 336/96 Gilly (12 May 1998) 90
3.4.5 Conclusion 92
3.5 Direct and Indirect Discrimination 93
3.5.1 Introduction 93
3.5.2 Direct Discrimination 94
vii
3.5.3 Indirect Discrimination 95
3.5.4 Discrimination in Matters of Direct Taxation 98
3.6 The Meaning of "Objectively Comparable Situations" 100
3.6.1 Introduction 100
3.6.2 Individuais 100
3.6.2.1 Case C 279/93 Schumacher (14 February 1995) 100
3.6.2.2 Case C 80/94 Wielockx (11 August 1995) 102
3.6.2.3 Recent Case law and the Schumacker Doctrine 103
3.6.3 Companies 104
3.6.3.1 Case C 311/97 Royal Bank ofScotland (29 April 1999) 104
3.6.3.2 Case C 141/99 AMID (14 December 2000) 105
3.6.3.3 Conclusion 106
3.7 Non discriminatory Restrictions 107
3.7.1 The Meaning of Non discriminatory Restrictions 107
3.7.2 Illustration of Restrictions in the Area of Direct Taxation 110
3.7.3 Concluding Remarks 112
3.8 The Rule of reason Doctrine 114
3.8.1 Introduction 114
3.8.2 The Different Conditions of the Rule of reason Doctrine 115
3.8.3 Case C 55/94 Gebhard (30 November 1995) 117
3.8.4 The Principle of Proportionality 118
3.8.5 Rule of reason Doctrine in Relation to Direct and Indirect
Discrimination 119
3.9 Direct Taxation and Grounds of Justification in the Public Interest
Accepted in Principle 124
3.9.1 Introduction 124
3.9.2 Effectiveness of Fiscal Supervision 124
3.9.2.1 Introduction 124
3.9.2.2 Case C 250/95 Futura Participations (15 May 1997) 125
3.9.2.3 Concluding Remarks 127
3.9.3 Coherence of the Fiscal System 128
3.9.3.1 Introduction 128
3.9.3.2 Case C 204/90 Bachman (28 January 1992) 128
3.9.3.3 Case C l36/00 Danner (3 October 2002) 129
3.9.3.4 Concluding Remarks 132
3.9.4 The Prevention of Abuse 132
3.9.4.1 Introduction 132
3.9.4.2 Case C 212/97 Centros (9 March 1999) 133
3.9.4.3 Concluding Remarks 135
viii
4 The Freedom of Establishment and Direct Taxation 137
4.1 Introduction 137
4.1.1 Purpose and Outline 137
4.1.2 Overview of Articles 43 to 48 of the EC Treaty 138
4.2 Personal Scope and the Meaning of "Establishment" 139
4.2.1 Introduction 139
4.2.2 Individuais and Firms 140
4.2.3 Companies 142
4.2.3.1 Articles 48 and 293 of the EC Treaty 142
4.2.3.2 The Incorporation Principle and the Seat Principle 144
4.2.4 The Meaning of the Term "Establishment" 149
4.3 Analytical Framework 151
4.3.1 Introduction 151
4.3.2 Neutrality between Different Forms of Establishment 151
4.3.3 Preliminary Remarks on the Free Choice between a Branch and a
Subsidiary 153
4.3.4 Remarks on the Categorisation of the Case law 156
4.3.5 Analytical Scheme for the Case law Analysis 157
4.4 Host State Restrictions 158
4.4.1 Introduction 158
4.4.2 Companies Establishing Branches 159
4.4.2.1 Case 270/83 Avoirfiscal (28 January 1986) 159
4.4.2.2 Case C 330/91 Commerzbank (13 July 1993) 161
4.4.2.3 Case C l/93 Halliburton Services (12 April 1994) 164
4.4.2.4 Case C 250/95 Futura Participations (15 May 1997) 166
4.4.2.5 Case C 311/97 Royal Bank ofScotland (29 April 1999) 167
4.4.2.6 Conclusion 170
4.4.3 Companies Establishing Subsidiaries 172
4.4.3.1 Introduction 172
4.4.3.2 Joined Cases C 397/98 and C 410/98 Metallgesellschafi
and Others (8 March 2001) 172
4.4.3.3 Case C 324/00 Lankhorst Hohorst (12 December 2002) 175
4.4.3.4 Conclusion 178
4.4.4 Individuais Establishing Branches 178
4.4.4.1 Introduction 178
4.4.4.2 Case C 80/94 Wielockx (11 August 1995) 179
4.4.4.3 Case C 107/94 Asscher (27 June 1996) 180
4.4.4.4 Conclusion 182
4.5 Home State Restrictions 183
4.5.1 Introduction and Case 81/87 Daily Mail (27 September 1988) 183
4.5.2 Companies Establishing Branches 185
ix
4.5.2.1 Introduction 185
4.5.2.2 CaseC 141/99 AMID (14 December 2000) 186
4.5.2.3 Conclusion and the Ritter Case 189
4.5.3 Companies Establishing Subsidiaries 190
4.5.3.1 Introduction 190
4.5.3.2 Case C 264/96ICI (16 July 1998) 190
4.5.3.3 Case C 200/98 X AB and Y AB (18 November 1999) 192
4.5.3.4 Case C 168/01 Bosal Holding (18 September 2003) 195
4.5.3.5 Conclusion 197
4.5.4 OtherCases 199
4.5.4.1 Introduction 199
4.5.4.2 Case C 25119% Baars (13 April 2000) 199
4.5.4.3 Case C 436/00 X and Y (21 November 2002) 200
4.5.4.4 Case C 9/02 de Lasteyrie du Saillant (11 March 2004) 203
4.5.4.4 Conclusion 204
4.6 Case C 446/03 Marks Spencer (Pending) 205
4.6.1 Introduction 205
4.6.1.1 General 205
4.6.1.2 Factsof the Underlying Case 205
4.6.1.3 Questions of Community Law in Focus 206
4.6.1.4 Position of Marks Spencer 207
4.6.1.5 Background 208
4.6.2 The Principles Applicable to Article 43 of the EC Treaty 209
4.6.2.1 Differential Taxation by a Host State of Activities
Conducted through a Branch or a Subsidiary 209
4.6.2.2 Differential Tax Rules of a Home State Restricting the
Freedom of Establishment Elsewhere in the Community 211
4.6.2.3 The Choice of Branch or Subsidiary from the
Perspective of the Home State 212
4.6.3 Non discriminatory Measures Liable to Hinder or Make Less
Attractive the Exercise of Treaty Freedoms 213
4.6.4 Application of Art 43 EC Discrimination Principles to the
Appellant's Case 214
4.6.5 Decision by the Special Commissioners 217
4.6.6 Concluding Remarks 218
4.7 Border line Cases between Home and Host State Restrictions 220
4.7.1 Introduction 220
4.7.2 Case C 307/97 Saint Gobain (21 September 1999) 221
4.7.3 Conclusion 227
4.7.3.1 General Conclusions from the Saint Gobain Case 227
4.7.3.2 Tax Treaties and Community Law 228
x
5 Groundsof Justification: Accepted and Rejected Grounds 233
5.1 Introduction 233
5.2 Grounds of Justification Accepted in Principle 233
5.2.1 Prevention of Abuse and Related Grounds 233
5.2.1.1 Introduction 233
5.2.1.2 CaseC 264/96/C/(16July 1998) 235
5.2.1.3 CaseC 436/00X and Y (21 November 2002) 237
5.2.1.4 Case C 324/00 Lankhorst Hohorst (12 December 2002) 238
5.2.1.5 Conclusion 240
5.2.2 Fiscal Coherence 242
5.2.2.1 Introduction 242
5.2.2.2 Case C 107/94 Asscher (27 June 1996) 245
5.2.2.3 Case C 251/98 Baars (13 April 2000) 246
5.2.2.4. Joined Cases C 397/98 and C 410/98 Metallgesellschafi
and Others (8 March 2001) 248
5.2.2.5 Case C 436/00 X and Y (21 November 2002) 250
5.2.2.6 Other Cases on Fiscal Coherence 253
5.2.2.7 Conclusion 256
5.2.3 Effectiveness of Fiscal Supervision 258
5.2.3.1 Introduction 258
5.2.3.2 Case C 250/95 Futura Participations (15 May 1997) 259
5.2.3.3 Other Cases on the Effectiveness of Fiscal Supervision 262
5.2.3.4 Conclusion 263
5.2.4 Potential Grounds of Justification 263
5.3 Rejected Grounds of Justification 265
5.3.1 Introduction 265
5.3.2 The Lack ofTax Harmonisation 265
5.3.3 Counterbalancing Advantages 267
5.3.3.1 Introduction 267
5.3.3.2 Case law of the European Court of Justice 267
5.3.3.3 Conclusion 268
5.3.4 New Form of Establishment Would Mean Equal Treatment 268
5.3.5 Lack of Community Competence in the Field of Tax Treaty Law 269
5.3.5.1 Introduction 269
5.3.5.2 Case law of the European Court of Justice 269
5.3.5.3 Conclusion 271
5.3.6 Loss of Tax Revenue 271
5.3.6.1 Introduction 271
5.3.6.2 Case law of the European Court of Justice 272
5.3.6.3 Conclusion 273
xi
6 The Free Movement of Capital and Direct Taxation 275
6.1 Introduction 275
6.2 An Overview of Articles 56 60 of the EC Treaty 277
6.3 General Issues on the Free Movement of Capital 279
6.3.1 Article 56 of the EC Treaty 279
6.3.2 Direct Effect 280
6.3.3 The Meaning of "Capital" 282
6.3.3.1 The EC Treaty and Directive 88/361/EEC 282
6.3.3.2 Case C 222/97 Trümmer and Mayer (16 March 1999) 283
6.3.3.3 Case C 35/98 Verkooijen (6 June 2000) 283
6.3.3.4 Concluding Remarks 284
6.3.4 Personal Scope 285
6.4 Relation to the Freedom of Establishment and Other Freedoms 286
6.4.1 Introduction 286
6.4.2 Relation to the Freedom of Establishment 286
6.4.3 Relation to Other Freedoms 290
6.5 Article 58 of the EC Treaty Statutory Limitations and Exceptions 294
6.5.1 Introduction 294
6.5.2 Generally on Article 58 (1) and (3) of the EC Treaty 294
6.5.3 Case C 35/98 Verkooijen (6 June 1999) 295
6.5.4 Case C 478/98 Commission v. Belgium (26 September 2000) 297
6.5.5 Case C 436/00 X and Y (21 November 2002) 298
6.5.6 Concluding Remarks 299
6.6 Measures on Direct Taxation Constituting Restrictions on the Free
Movement of Capital 301
6.6.1 Introduction 301
6.6.2 Case C 35/98 Verkooijen (6 June 1999) 302
6.6.3 Case C 439/97 Sandoz (14 October 1999) 305
6.6.4 Case C 436/00 X and Y (21 November 2002) 308
6.6.5 Case C 242/03 Weidert and Paulus (15 July 2004) 309
6.6.6 Case C 319/02 Manninen (7 September 2004) 310
6.6.7 Opinion of the Advocate General in Case C 200/98 X AB and
YAB (3 June 1999) 312
6.6.8 A Case from the EFTA Court 313
6.7 Accepted and Rejected Grounds of Justification 314
6.7.1 Introduction 314
6.7.2 Case C 35/98 Verkooijen (6 June 1999) 315
6.7.3 Case C 436/00 X and Y (21 November 2002) 317
6.7.4 Case C 242/03 Weidert and Paulus (15 July 2004) 319
6.7.5 Case C 319/02 Manninen (7 September 2004) 320
xii
6.8 The Free Movement of Capital in Relation to Third Countries 322
6.8.1 Introduction 322
6.8.2 Territorial Scope of the EC Treaty 322
6.8.3 Wording of Articles 56 59 of the EC Treaty 323
6.8.4 Joined Cases C 163/94, C 165/95 and C 250/94 Sanz de Lern and
Others (14 December 1995) 324
6.8.5 Other Cases 325
7 General Conclusions 327
7.1 Introduction 327
7.2 The Meaning of Discrimination and Non discriminatory Restrictions in
Cases on Direct Taxation 327
7.3 Grounds of Justification Considered in Cases on Direct Taxation 330
7.3.1 Introduction 330
7.3.2 On Grounds of Justification Accepted in Principle 330
7.3.3 On Rejected Grounds of Justification 332
7.4 Neutrality between Different Forms of Establishment 334
7.5 Convergence between the Freedom of Establishment and the Free
Movement of Capital 335
7.6 The Free Movement of Capital in Relation to Third Countries 335
Bibliography 337
1 Books and Articles 337
2 All Cited ECJ Cases 344
3 Table of Secondary Legislation 353
4 National Case law and Public Material 354
5 EFTA Court 355
Index 357
xiii |
| adam_txt |
Contents
Acknowledgements xv
Abbreviations xvii
1 Introduction 1
1.1 Background 1
1.2 Framework Issues 2
1.2.1 Objective 2
1.2.2 Perspective 3
1.2.3 Delimitations 4
1.2.4 Outline 5
1.2.5 On Terminology and Similar Matters 8
1.3 Analytical Starting Points 9
1.4 Previous Research 11
1.5 On the European Court of Justice 13
1.5.1 Introduction 13
1.5.2 The Purpose of the European Court of Justice 14
1.5.3 The Procedure of the European Court of Justice 15
1.5.4 The Advocates General 16
1.5.5 Preliminary Rulings and the Significance of Previous Cases 17
1.6 On Legal and Interpretative Theory in Community Law 20
1.6.1 Approaches to Interpretation 20
1.6.2 Characteristics of Legal Reasoning at the Level of the European
Court of Justice 22
1.6.2.1 Introduction 22
1.6.2.2 Consequences following from the Design of
Community Acts 23
1.6.2.3 The Different Languages of the European Union 24
1.6.2.4 Other Characteristics 25
1.6.3 Steps in the Reasoning of the European Court of Justice 26
1.7 On General Principles in Community Law 28
1.8 On the Relationship between Community Law and National Law 31
1.8.1 Introduction 31
1.8.2 The Supremacy of Community Law and Claims of Reparation 31
1.8.3 The Doctrine of Direct Effect 33
1.8.4 Consequences of a Breach of the EC Treaty by a Member State 35
1.8.5 Consequences of the Court's Case law in the Field of Direct Taxation 35
2 Direct Taxation: the EC Treaty and Community Policy 37
2.1 Introduction 37
2.2 General Presentation of the Present European Union Tax Policy 37
2.2.1 Introduction 37
2.2.2 The Commission's 2001 Tax Policy Document 38
2.2.2.1 General Policy Objectives 38
2.2.2.2 Specific Objectives for Company Taxation 39
2.2.3 The Commission's View on Company Taxation as of 2001 40
2.2.4 The Commission's 2003 Tax Policy Report 40
2.2.5 Concluding Remarks 42
2.3 The EC Treaty and Direct Taxation 43
2.3.1 Introduction 43
2.3.2 Articles 94 and 95 of the EC Treaty 44
2.3.3 Article 293 of the EC Treaty 44
2.3.4 The "Competence Declaration" in Matters of Direct Taxation 45
2.4 The 1992 Ruding Report on European Company Taxation 47
2.4.1 Background 47
2.4.2 General Objectives 47
2.4.3 Identified Problem Areas and Potential Countermeasures 48
2.4.4 Elimination of Double Taxation of Cross border Income Flows 49
2.4.5 Company Taxes 50
2.4.6 Other Issues 51
2.5 The 2001 Staff Report 52
2.5.1 Introduction 52
2.5.2 Problems with Achieved Results on Harmonising European
Company Taxation 53
2.5.3 Solutions to Tax Obstacles within the Community 54
2.6 An Overview of Harmonised European Company Taxation 55
2.7 The Package to Tackle Harmful Tax Competition 57
2.7.1 Introduction 57
2.7.2 The Code of Conduct for Business Taxation 57
2.7.3 The Savings Directive 58
2.7.4 The Directive on Cross border Payments of Interest and Royalties 58
vi
2.8 The 1990 Proposal on a Directive on Cross border Offsetting of Losses 59
2.9 Concluding Remarks 59
3 The Prohibition against Discrimination and Non discriminatory
Restrictions in Relation to the Rule of reason Doctrine 63
3.1 Introduction 63
3.2 The Prohibition in the EC Treaty against Discrimination and
Non discriminatory Restrictions 64
3.2.1 Introduction 64
3.2.2 On the Meaning of Discrimination 65
3.2.3 Terminological Issues on "Discrimination" and "Restrictions" and the
Host State and Home State Perspectives 67
3.2.4 Other Forms of Discrimination 69
3.2.5 Limitations, Exceptions and the Rule of reason doctrine 70
3.3 An Overview of the Fundamental Freedoms and the Prohibition against
Non discriminatory Restrictions 70
3.3.1 Introduction 70
3.3.2 The Free Movement ofGoods 71
3.3.2.1 The EC Treaty 71
3.3.2.2 The Case law of the European Court of Justice 73
3.3.3 The Free Movement of Workers and the Freedom of Establishment 76
3.3.3.1 The EC Treaty 76
3.3.3.2 The Case law of the European Court of Justice 78
3.3.4 The Freedom to Provide Services 80
3.3.4.1 The EC Treaty 80
3.3.4.2 The Case law of the European Court of Justice 81
3.3.5 The Free Movement of Capital and Payments 82
3.3.5.1 The EC Treaty 82
3.3.5.2 The Case law of the European Court of Justice 83
3.3.6 Concluding Remarks and the Question of Convergence 83
3.4 Access to the EC Treaty 86
3.4.1 The EC Treaty and Remarks on the Citizenship of the European Union 86
3.4.2 Case C 112/91 Werner (26 January 1993) 88
3.4.3 Case C 107/94 Asscher (27 June 1996) 89
3.4.4 Case C 336/96 Gilly (12 May 1998) 90
3.4.5 Conclusion 92
3.5 Direct and Indirect Discrimination 93
3.5.1 Introduction 93
3.5.2 Direct Discrimination 94
vii
3.5.3 Indirect Discrimination 95
3.5.4 Discrimination in Matters of Direct Taxation 98
3.6 The Meaning of "Objectively Comparable Situations" 100
3.6.1 Introduction 100
3.6.2 Individuais 100
3.6.2.1 Case C 279/93 Schumacher (14 February 1995) 100
3.6.2.2 Case C 80/94 Wielockx (11 August 1995) 102
3.6.2.3 Recent Case law and the Schumacker Doctrine 103
3.6.3 Companies 104
3.6.3.1 Case C 311/97 Royal Bank ofScotland (29 April 1999) 104
3.6.3.2 Case C 141/99 AMID (14 December 2000) 105
3.6.3.3 Conclusion 106
3.7 Non discriminatory Restrictions 107
3.7.1 The Meaning of Non discriminatory Restrictions 107
3.7.2 Illustration of Restrictions in the Area of Direct Taxation 110
3.7.3 Concluding Remarks 112
3.8 The Rule of reason Doctrine 114
3.8.1 Introduction 114
3.8.2 The Different Conditions of the Rule of reason Doctrine 115
3.8.3 Case C 55/94 Gebhard (30 November 1995) 117
3.8.4 The Principle of Proportionality 118
3.8.5 Rule of reason Doctrine in Relation to Direct and Indirect
Discrimination 119
3.9 Direct Taxation and Grounds of Justification in the Public Interest
Accepted in Principle 124
3.9.1 Introduction 124
3.9.2 Effectiveness of Fiscal Supervision 124
3.9.2.1 Introduction 124
3.9.2.2 Case C 250/95 Futura Participations (15 May 1997) 125
3.9.2.3 Concluding Remarks 127
3.9.3 Coherence of the Fiscal System 128
3.9.3.1 Introduction 128
3.9.3.2 Case C 204/90 Bachman (28 January 1992) 128
3.9.3.3 Case C l36/00 Danner (3 October 2002) 129
3.9.3.4 Concluding Remarks 132
3.9.4 The Prevention of Abuse 132
3.9.4.1 Introduction 132
3.9.4.2 Case C 212/97 Centros (9 March 1999) 133
3.9.4.3 Concluding Remarks 135
viii
4 The Freedom of Establishment and Direct Taxation 137
4.1 Introduction 137
4.1.1 Purpose and Outline 137
4.1.2 Overview of Articles 43 to 48 of the EC Treaty 138
4.2 Personal Scope and the Meaning of "Establishment" 139
4.2.1 Introduction 139
4.2.2 Individuais and Firms 140
4.2.3 Companies 142
4.2.3.1 Articles 48 and 293 of the EC Treaty 142
4.2.3.2 The Incorporation Principle and the Seat Principle 144
4.2.4 The Meaning of the Term "Establishment" 149
4.3 Analytical Framework 151
4.3.1 Introduction 151
4.3.2 Neutrality between Different Forms of Establishment 151
4.3.3 Preliminary Remarks on the Free Choice between a Branch and a
Subsidiary 153
4.3.4 Remarks on the Categorisation of the Case law 156
4.3.5 Analytical Scheme for the Case law Analysis 157
4.4 Host State Restrictions 158
4.4.1 Introduction 158
4.4.2 Companies Establishing Branches 159
4.4.2.1 Case 270/83 Avoirfiscal (28 January 1986) 159
4.4.2.2 Case C 330/91 Commerzbank (13 July 1993) 161
4.4.2.3 Case C l/93 Halliburton Services (12 April 1994) 164
4.4.2.4 Case C 250/95 Futura Participations (15 May 1997) 166
4.4.2.5 Case C 311/97 Royal Bank ofScotland (29 April 1999) 167
4.4.2.6 Conclusion 170
4.4.3 Companies Establishing Subsidiaries 172
4.4.3.1 Introduction 172
4.4.3.2 Joined Cases C 397/98 and C 410/98 Metallgesellschafi
and Others (8 March 2001) 172
4.4.3.3 Case C 324/00 Lankhorst Hohorst (12 December 2002) 175
4.4.3.4 Conclusion 178
4.4.4 Individuais Establishing Branches 178
4.4.4.1 Introduction 178
4.4.4.2 Case C 80/94 Wielockx (11 August 1995) 179
4.4.4.3 Case C 107/94 Asscher (27 June 1996) 180
4.4.4.4 Conclusion 182
4.5 Home State Restrictions 183
4.5.1 Introduction and Case 81/87 Daily Mail (27 September 1988) 183
4.5.2 Companies Establishing Branches 185
ix
4.5.2.1 Introduction 185
4.5.2.2 CaseC 141/99 AMID (14 December 2000) 186
4.5.2.3 Conclusion and the Ritter Case 189
4.5.3 Companies Establishing Subsidiaries 190
4.5.3.1 Introduction 190
4.5.3.2 Case C 264/96ICI (16 July 1998) 190
4.5.3.3 Case C 200/98 X AB and Y AB (18 November 1999) 192
4.5.3.4 Case C 168/01 Bosal Holding (18 September 2003) 195
4.5.3.5 Conclusion 197
4.5.4 OtherCases 199
4.5.4.1 Introduction 199
4.5.4.2 Case C 25119% Baars (13 April 2000) 199
4.5.4.3 Case C 436/00 X and Y (21 November 2002) 200
4.5.4.4 Case C 9/02 de Lasteyrie du Saillant (11 March 2004) 203
4.5.4.4 Conclusion 204
4.6 Case C 446/03 Marks Spencer (Pending) 205
4.6.1 Introduction 205
4.6.1.1 General 205
4.6.1.2 Factsof the Underlying Case 205
4.6.1.3 Questions of Community Law in Focus 206
4.6.1.4 Position of Marks Spencer 207
4.6.1.5 Background 208
4.6.2 The Principles Applicable to Article 43 of the EC Treaty 209
4.6.2.1 Differential Taxation by a Host State of Activities
Conducted through a Branch or a Subsidiary 209
4.6.2.2 Differential Tax Rules of a Home State Restricting the
Freedom of Establishment Elsewhere in the Community 211
4.6.2.3 The Choice of Branch or Subsidiary from the
Perspective of the Home State 212
4.6.3 Non discriminatory Measures Liable to Hinder or Make Less
Attractive the Exercise of Treaty Freedoms 213
4.6.4 Application of Art 43 EC Discrimination Principles to the
Appellant's Case 214
4.6.5 Decision by the Special Commissioners 217
4.6.6 Concluding Remarks 218
4.7 Border line Cases between Home and Host State Restrictions 220
4.7.1 Introduction 220
4.7.2 Case C 307/97 Saint Gobain (21 September 1999) 221
4.7.3 Conclusion 227
4.7.3.1 General Conclusions from the Saint Gobain Case 227
4.7.3.2 Tax Treaties and Community Law 228
x
5 Groundsof Justification: Accepted and Rejected Grounds 233
5.1 Introduction 233
5.2 Grounds of Justification Accepted in Principle 233
5.2.1 Prevention of Abuse and Related Grounds 233
5.2.1.1 Introduction 233
5.2.1.2 CaseC 264/96/C/(16July 1998) 235
5.2.1.3 CaseC 436/00X and Y (21 November 2002) 237
5.2.1.4 Case C 324/00 Lankhorst Hohorst (12 December 2002) 238
5.2.1.5 Conclusion 240
5.2.2 Fiscal Coherence 242
5.2.2.1 Introduction 242
5.2.2.2 Case C 107/94 Asscher (27 June 1996) 245
5.2.2.3 Case C 251/98 Baars (13 April 2000) 246
5.2.2.4. Joined Cases C 397/98 and C 410/98 Metallgesellschafi
and Others (8 March 2001) 248
5.2.2.5 Case C 436/00 X and Y (21 November 2002) 250
5.2.2.6 Other Cases on Fiscal Coherence 253
5.2.2.7 Conclusion 256
5.2.3 Effectiveness of Fiscal Supervision 258
5.2.3.1 Introduction 258
5.2.3.2 Case C 250/95 Futura Participations (15 May 1997) 259
5.2.3.3 Other Cases on the Effectiveness of Fiscal Supervision 262
5.2.3.4 Conclusion 263
5.2.4 Potential Grounds of Justification 263
5.3 Rejected Grounds of Justification 265
5.3.1 Introduction 265
5.3.2 The Lack ofTax Harmonisation 265
5.3.3 Counterbalancing Advantages 267
5.3.3.1 Introduction 267
5.3.3.2 Case law of the European Court of Justice 267
5.3.3.3 Conclusion 268
5.3.4 New Form of Establishment Would Mean Equal Treatment 268
5.3.5 Lack of Community Competence in the Field of Tax Treaty Law 269
5.3.5.1 Introduction 269
5.3.5.2 Case law of the European Court of Justice 269
5.3.5.3 Conclusion 271
5.3.6 Loss of Tax Revenue 271
5.3.6.1 Introduction 271
5.3.6.2 Case law of the European Court of Justice 272
5.3.6.3 Conclusion 273
xi
6 The Free Movement of Capital and Direct Taxation 275
6.1 Introduction 275
6.2 An Overview of Articles 56 60 of the EC Treaty 277
6.3 General Issues on the Free Movement of Capital 279
6.3.1 Article 56 of the EC Treaty 279
6.3.2 Direct Effect 280
6.3.3 The Meaning of "Capital" 282
6.3.3.1 The EC Treaty and Directive 88/361/EEC 282
6.3.3.2 Case C 222/97 Trümmer and Mayer (16 March 1999) 283
6.3.3.3 Case C 35/98 Verkooijen (6 June 2000) 283
6.3.3.4 Concluding Remarks 284
6.3.4 Personal Scope 285
6.4 Relation to the Freedom of Establishment and Other Freedoms 286
6.4.1 Introduction 286
6.4.2 Relation to the Freedom of Establishment 286
6.4.3 Relation to Other Freedoms 290
6.5 Article 58 of the EC Treaty Statutory Limitations and Exceptions 294
6.5.1 Introduction 294
6.5.2 Generally on Article 58 (1) and (3) of the EC Treaty 294
6.5.3 Case C 35/98 Verkooijen (6 June 1999) 295
6.5.4 Case C 478/98 Commission v. Belgium (26 September 2000) 297
6.5.5 Case C 436/00 X and Y (21 November 2002) 298
6.5.6 Concluding Remarks 299
6.6 Measures on Direct Taxation Constituting Restrictions on the Free
Movement of Capital 301
6.6.1 Introduction 301
6.6.2 Case C 35/98 Verkooijen (6 June 1999) 302
6.6.3 Case C 439/97 Sandoz (14 October 1999) 305
6.6.4 Case C 436/00 X and Y (21 November 2002) 308
6.6.5 Case C 242/03 Weidert and Paulus (15 July 2004) 309
6.6.6 Case C 319/02 Manninen (7 September 2004) 310
6.6.7 Opinion of the Advocate General in Case C 200/98 X AB and
YAB (3 June 1999) 312
6.6.8 A Case from the EFTA Court 313
6.7 Accepted and Rejected Grounds of Justification 314
6.7.1 Introduction 314
6.7.2 Case C 35/98 Verkooijen (6 June 1999) 315
6.7.3 Case C 436/00 X and Y (21 November 2002) 317
6.7.4 Case C 242/03 Weidert and Paulus (15 July 2004) 319
6.7.5 Case C 319/02 Manninen (7 September 2004) 320
xii
6.8 The Free Movement of Capital in Relation to Third Countries 322
6.8.1 Introduction 322
6.8.2 Territorial Scope of the EC Treaty 322
6.8.3 Wording of Articles 56 59 of the EC Treaty 323
6.8.4 Joined Cases C 163/94, C 165/95 and C 250/94 Sanz de Lern and
Others (14 December 1995) 324
6.8.5 Other Cases 325
7 General Conclusions 327
7.1 Introduction 327
7.2 The Meaning of Discrimination and Non discriminatory Restrictions in
Cases on Direct Taxation 327
7.3 Grounds of Justification Considered in Cases on Direct Taxation 330
7.3.1 Introduction 330
7.3.2 On Grounds of Justification Accepted in Principle 330
7.3.3 On Rejected Grounds of Justification 332
7.4 Neutrality between Different Forms of Establishment 334
7.5 Convergence between the Freedom of Establishment and the Free
Movement of Capital 335
7.6 The Free Movement of Capital in Relation to Third Countries 335
Bibliography 337
1 Books and Articles 337
2 All Cited ECJ Cases 344
3 Table of Secondary Legislation 353
4 National Case law and Public Material 354
5 EFTA Court 355
Index 357
xiii |
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| spelling | Dahlberg, Mattias Verfasser aut Direct taxation in relation to the freedom of establishment and the free movement of capital Mattias Dahlberg The Hague [u.a.] Kluwer Law Internat. 2005 XVIII, 363 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 9 Europäische Union Europäische Union (DE-588)5098525-5 gnd rswk-swf Directe belastingen gtt Europese Unie gtt Vrij verkeer van kapitaal gtt Vrijheid van vestiging gtt Recht Steuer Taxation Law and legislation European Economic Community countries Direct taxation Economic aspects European Economic Community countries Capital movements Law and legislation European Economic Community countries Freedom of movement Law and legislation European Economic Community countries Niederlassungsfreiheit (DE-588)4126282-7 gnd rswk-swf Direkte Steuer (DE-588)4113322-5 gnd rswk-swf Kapitalverkehr (DE-588)4132735-4 gnd rswk-swf Europäische Gemeinschaften. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Direkte Steuer (DE-588)4113322-5 s Niederlassungsfreiheit (DE-588)4126282-7 s Kapitalverkehr (DE-588)4132735-4 s DE-604 EUCOTAX series on European taxation 9 (DE-604)BV012505903 9 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014583361&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dahlberg, Mattias Direct taxation in relation to the freedom of establishment and the free movement of capital EUCOTAX series on European taxation Europäische Union Europäische Union (DE-588)5098525-5 gnd Directe belastingen gtt Europese Unie gtt Vrij verkeer van kapitaal gtt Vrijheid van vestiging gtt Recht Steuer Taxation Law and legislation European Economic Community countries Direct taxation Economic aspects European Economic Community countries Capital movements Law and legislation European Economic Community countries Freedom of movement Law and legislation European Economic Community countries Niederlassungsfreiheit (DE-588)4126282-7 gnd Direkte Steuer (DE-588)4113322-5 gnd Kapitalverkehr (DE-588)4132735-4 gnd |
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| title | Direct taxation in relation to the freedom of establishment and the free movement of capital |
| title_auth | Direct taxation in relation to the freedom of establishment and the free movement of capital |
| title_exact_search | Direct taxation in relation to the freedom of establishment and the free movement of capital |
| title_exact_search_txtP | Direct taxation in relation to the freedom of establishment and the free movement of capital |
| title_full | Direct taxation in relation to the freedom of establishment and the free movement of capital Mattias Dahlberg |
| title_fullStr | Direct taxation in relation to the freedom of establishment and the free movement of capital Mattias Dahlberg |
| title_full_unstemmed | Direct taxation in relation to the freedom of establishment and the free movement of capital Mattias Dahlberg |
| title_short | Direct taxation in relation to the freedom of establishment and the free movement of capital |
| title_sort | direct taxation in relation to the freedom of establishment and the free movement of capital |
| topic | Europäische Union Europäische Union (DE-588)5098525-5 gnd Directe belastingen gtt Europese Unie gtt Vrij verkeer van kapitaal gtt Vrijheid van vestiging gtt Recht Steuer Taxation Law and legislation European Economic Community countries Direct taxation Economic aspects European Economic Community countries Capital movements Law and legislation European Economic Community countries Freedom of movement Law and legislation European Economic Community countries Niederlassungsfreiheit (DE-588)4126282-7 gnd Direkte Steuer (DE-588)4113322-5 gnd Kapitalverkehr (DE-588)4132735-4 gnd |
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