The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | German |
| Veröffentlicht: |
Berne
Staempfli
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 103 S. |
| ISBN: | 3727290226 |
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Table of Contents
The influence on Swiss tax law of the Swiss EC agreement on the free movement
of persons I
Table of Contents III
Abbreviations List VII
1. Introduction 1
1.1. Relationship between Switzerland and the European Community and the
conclusion of sectoral agreements 1
1.2. Short description of the impact of the Agreement and possible conflicts 3
1.3. Content of thepaper 4
2. Sectoral agreement on free movement of persons 7
2.1. Introduction andoverview 7
2.1.1. Introduction 7
2.1.2. Overviewof the structureof the Agreement 7
2.2. The Agreement in the framework of Swiss constitutional law 8
2.3. Acquis communautaire 11
2.3.1. Introduction 11
2.3.2. Reference to Community law 11
2.3.3. Relevant case law 12
2.3.3.1. Interpretation of Art. 16 12
2.3.3.2. Scholars 15
2.3.3.3. Swiss Supreme Court 16
2.3.3.4. Interpretation followed by the present author 16
2.4. Relationship to double taxation Conventions 17
2.4.1. In general 17
2.4.2. Provisions of double taxation Conventions 18
2.4.3. Measures in domestic law 19
2.5. Provisions regarding non discrimination on grounds of nationality and
equal treatment 20
2.5.1. Equal treatment provisions 20
2.5.1.1. Overview 20
2.5.1.2. Non discrimination provision 22
2.5.1.3. Different treatment oftaxpayers 22
2.5.1.4. Equal treatment of employees 24
2.5.1.5. Equal treatment of self employed persons 25
2.5.2. Equal treatment as determined by the ECJ 25
2.5.2.1. In general 25
2.5.2.2. Prohibition of discrimination 26
2.5.2.3. Prohibition of restriction 27
2.5.3. Justifications 27
III
2.5.3.1. Direct discrimination 27
2.5.3.2. Indirect discrimination and restriction 28
2.6. Summary 28
3. Interpretation of the fundamental freedom of movement of persons by the ECJ in
the fieldoftaxation 31
3.1. Introduction and the importance of the fragmentation of the case law 31
3.2. Case law before 21 June 1999 32
3.2.1. AvoirFiscal 32
3.2.2. Biehl and Biehl II 33
3.2.3. Bachmann 34
3.2.4. Schumacker 35
3.2.5. Asscher 39
3.3. Case law after 21 June 1999 39
3.3.1. Gschwind 39
3.3.2. Zurstrassen 40
3.3.3. DeGroot 40
3.3.4. Gerritse 42
3.3.5. DeLasteyrie 43
3.3.6. Wallentin 45
3.4. Justifications 45
3.4.1. Ingeneral 45
3.4.2. Fiscal cohesion 46
3.4.3. Tax avoidance 47
3.4.4. Fiscal supervision 48
3.4.5. Advantages 49
3.4.6. Loss of taxrevenue 49
3.5. Summary 50
4. Taxation of individuals on employment income in Swiss tax law 51
4.1. Introduction 51
4.1.1. Taxation of resident and non resident individuals 51
4.1.2. Applicable tax collecting procedure in general 51
4.2. Ordinary tax assessment procedure 52
4.2.1. Ingeneral 52
4.2.2. Taxable base and tax rates 52
4.3. Withholding tax on employment income 54
4.3.1. Description of the wage withholding tax procedure 54
4.3.2. Resident taxpayers subject to the wage withholding tax procedure 54
4.3.3. Non resident taxpayers subject to the wage withholding
tax procedure 57
4.3.3.1. Employees 57
4.3.3.2. Artists, sportsmen and lecturers 58
4.3.3.3. Directors 58
IV
4.4. Taxation of foreign nationals on income in the case law of Swiss courts 59
4.4.1. Introduction 59
4.4.2. Application of the wage withholding tax procedure 59
4.4.3. Deductions granted to taxpayers subject to the wage withholding
tax procedure 61
4.4.4. Appreciation of the case law 62
4.5. Compliance of Swiss tax law with the prohibition of discrimination and
restriction 63
4.5.1. Situations analysed 63
4.5.2. Taxation of resident employees with Swiss and foreign nationality
from the aspect of discrimination 63
4.5.2.1. Comparability 63
4.5.2.2. Impact of the WWTP on the granting of deductions 64
4.5.2.3. Impact of the monthly assessment on the effective tax
bürden 65
4.5.2.4. Impact of the WWTP on the applicable tax rate 66
4.5.2.5. Conditions for the change to the ordinary procedure 67
4.5.2.6. Availability offunds 67
4.5.2.7. Lossofinterest 67
4.5.2.8. Justification 68
4.5.2.8.1. Taxavoidance 68
4.5.2.8.2. Fiscal supervision 69
4.5.2.8.3. Advantages 70
4.5.2.8.4. Practicability 70
4.5.2.9. Result 70
4.5.3. Taxation of residents and non residents from the aspect of
discrimination 71
4.5.3.1. Comparability of non residents with residents 71
4.5.3.2. Different tax assessment procedures for residents and
non residents 72
4.5.3.3. Allowance for deductions 73
4.5.3.3.1. Ingeneral 73
4.5.3.3.2. Granting of objective tax benefits in Swiss
tax law 74
4.5.3.3.3. Granting of personal tax benefits in Swiss
tax law 75
4.5.3.4. Impact of the monthly assessment on the effective tax
bürden 76
4.5.3.5. Further aspects 77
4.5.3.6. Justification 77
4.5.3.7. Result 77
4.5.4. Restriction of non residents exercising free movement
(inbound Situation) 78
V
4.5.5. Restriction of residents exercising free movement
(outbound Situation) 78
4.6. Summary 79
5. Recommendations on the amendment of Swiss tax law 83
5.1. Tax collection procedure in the framework of the new legal basis 83
5.2. Taxation of all employees at the source 84
5.3. Other Solutions 85
6. Concluding remarks 87
Executive Summary 89
Overview of Main Findings 93
Annotated Bibliography 95
Case law of the European Court of Justice 101
Annex: Taxation of resident and non resident individuals in Swiss tax law 103 |
| adam_txt |
Table of Contents
The influence on Swiss tax law of the Swiss EC agreement on the free movement
of persons I
Table of Contents III
Abbreviations List VII
1. Introduction 1
1.1. Relationship between Switzerland and the European Community and the
conclusion of sectoral agreements 1
1.2. Short description of the impact of the Agreement and possible conflicts 3
1.3. Content of thepaper 4
2. Sectoral agreement on free movement of persons 7
2.1. Introduction andoverview 7
2.1.1. Introduction 7
2.1.2. Overviewof the structureof the Agreement 7
2.2. The Agreement in the framework of Swiss constitutional law 8
2.3. Acquis communautaire 11
2.3.1. Introduction 11
2.3.2. Reference to Community law 11
2.3.3. Relevant case law 12
2.3.3.1. Interpretation of Art. 16 12
2.3.3.2. Scholars 15
2.3.3.3. Swiss Supreme Court 16
2.3.3.4. Interpretation followed by the present author 16
2.4. Relationship to double taxation Conventions 17
2.4.1. In general 17
2.4.2. Provisions of double taxation Conventions 18
2.4.3. Measures in domestic law 19
2.5. Provisions regarding non discrimination on grounds of nationality and
equal treatment 20
2.5.1. Equal treatment provisions 20
2.5.1.1. Overview 20
2.5.1.2. Non discrimination provision 22
2.5.1.3. Different treatment oftaxpayers 22
2.5.1.4. Equal treatment of employees 24
2.5.1.5. Equal treatment of self employed persons 25
2.5.2. Equal treatment as determined by the ECJ 25
2.5.2.1. In general 25
2.5.2.2. Prohibition of discrimination 26
2.5.2.3. Prohibition of restriction 27
2.5.3. Justifications 27
III
2.5.3.1. Direct discrimination 27
2.5.3.2. Indirect discrimination and restriction 28
2.6. Summary 28
3. Interpretation of the fundamental freedom of movement of persons by the ECJ in
the fieldoftaxation 31
3.1. Introduction and the importance of the fragmentation of the case law 31
3.2. Case law before 21 June 1999 32
3.2.1. AvoirFiscal 32
3.2.2. Biehl and Biehl II 33
3.2.3. Bachmann 34
3.2.4. Schumacker 35
3.2.5. Asscher 39
3.3. Case law after 21 June 1999 39
3.3.1. Gschwind 39
3.3.2. Zurstrassen 40
3.3.3. DeGroot 40
3.3.4. Gerritse 42
3.3.5. DeLasteyrie 43
3.3.6. Wallentin 45
3.4. Justifications 45
3.4.1. Ingeneral 45
3.4.2. Fiscal cohesion 46
3.4.3. Tax avoidance 47
3.4.4. Fiscal supervision 48
3.4.5. Advantages 49
3.4.6. Loss of taxrevenue 49
3.5. Summary 50
4. Taxation of individuals on employment income in Swiss tax law 51
4.1. Introduction 51
4.1.1. Taxation of resident and non resident individuals 51
4.1.2. Applicable tax collecting procedure in general 51
4.2. Ordinary tax assessment procedure 52
4.2.1. Ingeneral 52
4.2.2. Taxable base and tax rates 52
4.3. Withholding tax on employment income 54
4.3.1. Description of the wage withholding tax procedure 54
4.3.2. Resident taxpayers subject to the wage withholding tax procedure 54
4.3.3. Non resident taxpayers subject to the wage withholding
tax procedure 57
4.3.3.1. Employees 57
4.3.3.2. Artists, sportsmen and lecturers 58
4.3.3.3. Directors 58
IV
4.4. Taxation of foreign nationals on income in the case law of Swiss courts 59
4.4.1. Introduction 59
4.4.2. Application of the wage withholding tax procedure 59
4.4.3. Deductions granted to taxpayers subject to the wage withholding
tax procedure 61
4.4.4. Appreciation of the case law 62
4.5. Compliance of Swiss tax law with the prohibition of discrimination and
restriction 63
4.5.1. Situations analysed 63
4.5.2. Taxation of resident employees with Swiss and foreign nationality
from the aspect of discrimination 63
4.5.2.1. Comparability 63
4.5.2.2. Impact of the WWTP on the granting of deductions 64
4.5.2.3. Impact of the monthly assessment on the effective tax
bürden 65
4.5.2.4. Impact of the WWTP on the applicable tax rate 66
4.5.2.5. Conditions for the change to the ordinary procedure 67
4.5.2.6. Availability offunds 67
4.5.2.7. Lossofinterest 67
4.5.2.8. Justification 68
4.5.2.8.1. Taxavoidance 68
4.5.2.8.2. Fiscal supervision 69
4.5.2.8.3. Advantages 70
4.5.2.8.4. Practicability 70
4.5.2.9. Result 70
4.5.3. Taxation of residents and non residents from the aspect of
discrimination 71
4.5.3.1. Comparability of non residents with residents 71
4.5.3.2. Different tax assessment procedures for residents and
non residents 72
4.5.3.3. Allowance for deductions 73
4.5.3.3.1. Ingeneral 73
4.5.3.3.2. Granting of objective tax benefits in Swiss
tax law 74
4.5.3.3.3. Granting of personal tax benefits in Swiss
tax law 75
4.5.3.4. Impact of the monthly assessment on the effective tax
bürden 76
4.5.3.5. Further aspects 77
4.5.3.6. Justification 77
4.5.3.7. Result 77
4.5.4. Restriction of non residents exercising free movement
(inbound Situation) 78
V
4.5.5. Restriction of residents exercising free movement
(outbound Situation) 78
4.6. Summary 79
5. Recommendations on the amendment of Swiss tax law 83
5.1. Tax collection procedure in the framework of the new legal basis 83
5.2. Taxation of all employees at the source 84
5.3. Other Solutions 85
6. Concluding remarks 87
Executive Summary 89
Overview of Main Findings 93
Annotated Bibliography 95
Case law of the European Court of Justice 101
Annex: Taxation of resident and non resident individuals in Swiss tax law 103 |
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| spelling | Cadosch, Roger M. Verfasser (DE-588)1136746781 aut The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons Roger M. Cadosch Berne Staempfli 2005 VIII, 103 S. txt rdacontent n rdamedia nc rdacarrier Zugl.: Leiden, Univ., LL.M. paper Europäische Union (DE-588)5098525-5 gnd rswk-swf Freizügigkeit (DE-588)4128501-3 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Schweiz (DE-588)4053881-3 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Schweiz (DE-588)4053881-3 g Steuerrecht (DE-588)4116614-0 s Freizügigkeit (DE-588)4128501-3 s Europäische Union (DE-588)5098525-5 b DE-604 Bern uvp HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679413&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cadosch, Roger M. The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons Europäische Union (DE-588)5098525-5 gnd Freizügigkeit (DE-588)4128501-3 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4128501-3 (DE-588)4116614-0 (DE-588)4053881-3 (DE-588)4113937-9 |
| title | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons |
| title_auth | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons |
| title_exact_search | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons |
| title_exact_search_txtP | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons |
| title_full | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons Roger M. Cadosch |
| title_fullStr | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons Roger M. Cadosch |
| title_full_unstemmed | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons Roger M. Cadosch |
| title_short | The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons |
| title_sort | the influence on swiss tax law of the swiss ec agreement on the free movement of persons |
| topic | Europäische Union (DE-588)5098525-5 gnd Freizügigkeit (DE-588)4128501-3 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Freizügigkeit Steuerrecht Schweiz Hochschulschrift |
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