Primer on direct taxation in the European Union:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
St. Paul, Minn.
Thomson / West
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 277 S. |
| ISBN: | 0314162143 |
Internformat
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| 245 | 1 | 0 | |a Primer on direct taxation in the European Union |c by Ruth Mason |
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Datensatz im Suchindex
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| adam_text | Tableof Contents
Preface v
Table of Contents vii
Table of EC Law xi
Table ofCases xiü
Part I: Direct Taxation in the European Union xvii
INRODUCTION 1
Chapter 1. The EU and its Institutions 4
A. European Parliament 4
B. Council of the European Union 7
C. European Commission 8
1. Direct Tax Policy Making 9
2. Tax Policy Enforcement before the ECJ 12
D. Court of Justice 13
E. Court of Auditors 14
F. European Constitution 14
Chapter 2. Jurisdiktion of the Court of Justice 15
A. Action for Failure to Fulfill an Obligation 15
B. Action for Annulment of a Commission Decision 17
C. Request for Preliminary Ruling 17
Chapter 3. Sources of EC Tax Law 22
A. Council Directives 22
1. Mutual Assistance Directive 23
2. Merger Directive 25
3. Parent Subsidiary Directive 28
4. Interest and Royalty Directive 33
5. Taxation of Savings Directive 34
6. Arbitration Convention 36
B. Fundamental Freedoms 36
vii
I
viii TABLE OF CONTENTS
Chapter 4. Court of Justice Law on Direct Taxation 37
A. Article 39 Freedom of Movement of Workers 38
1. Exercise of the Freedom of Movement of Workers 39
2. Applicability Against the Home State 40
3. Covert Nationality Discrimination 41
4. Schumacher and its Progeny 42
5. Rate Disparities 47
B. Article 43 Freedom of Establishment 50
1. Exercise of the Freedom of Establishment 51
2. Applicability Against the Home State 53
3. Covert Nationality Discrimination 55
4. Double Tax Relief and the Form of Establishment 57
5. Loss Offsetting and Group Relief 59
6. Transfer of Residence from the Home State 65
7. Application of the Host State s Internal Corporate Law 66
8. Thin Capitalization 72
9. Other Restrictions 74
C. Article 49 Freedom to Provide Services 77
1. Exercise of the Freedom to Provide Services and
Applicaibility Against the Home States 78
2. Covert Nationality Discrimination 79
3. Restrictions of the Freedom to Provide Services 80
D. Article 56 Free Movement of Capital 83
1. Exercise of the Freedom of Capital Movement 84
2. Applicability Against the Home State 86
3. Covert Nationality Discrimination 87
4. Violations of the Freedom of Capital Movement 87
5. Capital Offerings by the Member State 91
Chapter 5. Justifications 93
A. Fiscal Cohesion 94
B. Fiscal Control and Supervision 101
1. Fraud and Tax Avoidance 101
2. Lack of Information 105
C. Failed Justifications 108
1. Presence of Administrative Remedies 108
2. Loss of Revenueand Erosion of the Tax Base 110
3. Availability of Offsetting Advantages 111
4. Other Failed Justifications 112
Chapter 6. Double Tax Treaties and Other Treaties 115
Conclusion 119
TABLE OF CONTENTS ix
Part II: Case Summaries 121
Commission v. French Republic (Avoir Fiscal) 123
Queen v. H.M. Treasury Commissioners of Inland Revenue, ex parte
Daily Mail General Trust 124
Klaus Biehl v. Administration des Contributions du Grand Duche de
Luxembourg 126
Hanns Martin Bachmann v. Belgian State 127
Commission v. Kingdom of Belgium 129
Hans Werner v. Finanzamt Aachen Innenstadt 131
Queen v. Inland Revenue Commissioners, ex parte Commerzbank AG.... 133
Halliburton Services BV v. Staatssecretaris van Financien 134
Finanzamt Köln Altstadt v. Roland Schumacker 135
G.H.E.J. Wielockx v. Inspecteur der Directe Baiastingen 138
Commission v. Grand Duchy of Luxembourg [Biehl II] 140
Peter Svensson Lena Gustavsson v. Ministre du Logement et de
l Urbanisme 142
PH. Asscher v. Staatssecretaris van Financien 144
Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v.
Bundesamt für Finanzen 146
Futura Participations SA and Singer v. Administration des Contributions 149
Leur Bloem v. Inspecteur 151
Jessica Safir v. Skattemyndigheten 154
Mr. Mrs. Robert Gilly 155
Imperial Chemical Industries plc (ICI) v. H.M. Inspector of Taxes 158
CentrosLtdv. Erhvervs og Selskabsstyrelsen 160
Royal Bank of Scotland plc v. Elliniko Dimosio (Greek State) 162
Societe Baxter, B. Braun Medical SA, Societe Fresenius France,
Laboratoire Bristol Myers Squibb SA v. Premier Ministre, et al 163
Frans Gschwind v. Finanzamt Aachen Außenstadt 165
Compagnie de Saint Gobain, Zweigniederlassung Deutschland v.
Finanzamt Aachen Innenstadt 167
Sandoz GmbH v. Finanzlandesdirektion für Wien, Nierderösterreich
und Burgenland 171
Georges Vander Zwalmen and Elizabeth Massart v. Belgian State 173
Eurowings Luftverkehrs AG v. Finanzamt Dortmund Unna 175
Skatteministeriet v. Bent Vestergaard 177
X Y v. Riksskatteverket 180
C. Baars v. Inspecteur 182
W. N. v. Staatssecretaris van Financien 184
Patrick Zurstrassen v. Administration Des Contributions Directes 186
Staatssecretaris van Financien v. B.G.M. Verkooijen 187
Ministerio Püblico Fazenda Püblica v. Epson Europe BV 190
x TABLE OF CONTENTS
Federal Republic of Germany v. Commission 192
Commission of the European Communities v. Kingdom of Belgium 195
Algemene Maatschappij voor Investering En Dienstverlening NV
(AMID) v. Belgian State 197
Metallgesellschaft LTD. and Others, Hoechst AG, Hoechst UK LTD. v.
Commissioners of Inland Revenue 199
Athinaiki Zithopiia AE v. Greek State (Athens Breweries) 203
Andersen og Jensen ApS v. Skatteministeriet 205
Open Skies Judgments 207
Walter Schmid 214
Philippe Mertens v. Belgian State 215
Rolf Dieter Danner 217
Überseering BV v. Nordic Construction Company Baumanagement
GmbH(NCC) 220
X and Y v. Riksskatteverket 224
F.W.L. de Groot v. Staatssecretaris van Financien 227
Lankhorst Hohorst GmbH v. Finanzamt Steinfurt 231
Arnoud Gerritse v. Finanzamt Neukölln Nord 233
Försäkringsaktiebolaget Skandia (Publ), Ola Ramstedt v.
Riksskatteverket 235
Bosal Holding BV v. Staatssecretaris van Financien 238
Oce van der Grinten NV v. Commissioners of Inland Revenue 240
Kamer van Koophandel en Fabrieken voor Amsterdam v.
Inspire Art Ltd 243
Diana Elisabeth Lindman 247
The Heirs of H Barbier v. Inspecteur van de Belastingdienst 249
Commission of the European Communities v. French Republic 252
Hughes de Lasteyrie du Saillant v. Ministere de l Economie, des
Finances et de l Industrie 254
Heikki Antero Pusa and Osuuspankkien Keskinäinen Vakuutusyhtiö 257
Jean Claude De Baeck v. Belgian State 259
Florian W. WaHentin v. Riksskatteverket 261
Anneliese Lenz v. Finanzlandesdirektion für Tirol 263
Ministre des Finances v. Weidert and Paulus 266
Petri Manninen 268
INDEX 273
|
| adam_txt |
Tableof Contents
Preface v
Table of Contents vii
Table of EC Law xi
Table ofCases xiü
Part I: Direct Taxation in the European Union xvii
INRODUCTION 1
Chapter 1. The EU and its Institutions 4
A. European Parliament 4
B. Council of the European Union 7
C. European Commission 8
1. Direct Tax Policy Making 9
2. Tax Policy Enforcement before the ECJ 12
D. Court of Justice 13
E. Court of Auditors 14
F. European Constitution 14
Chapter 2. Jurisdiktion of the Court of Justice 15
A. Action for Failure to Fulfill an Obligation 15
B. Action for Annulment of a Commission Decision 17
C. Request for Preliminary Ruling 17
Chapter 3. Sources of EC Tax Law 22
A. Council Directives 22
1. Mutual Assistance Directive 23
2. Merger Directive 25
3. Parent Subsidiary Directive 28
4. Interest and Royalty Directive 33
5. Taxation of Savings Directive 34
6. Arbitration Convention 36
B. Fundamental Freedoms 36
vii
I
viii TABLE OF CONTENTS
Chapter 4. Court of Justice Law on Direct Taxation 37
A. Article 39 Freedom of Movement of Workers 38
1. Exercise of the Freedom of Movement of Workers 39
2. Applicability Against the Home State 40
3. Covert Nationality Discrimination 41
4. Schumacher and its Progeny 42
5. Rate Disparities 47
B. Article 43 Freedom of Establishment 50
1. Exercise of the Freedom of Establishment 51
2. Applicability Against the Home State 53
3. Covert Nationality Discrimination 55
4. Double Tax Relief and the Form of Establishment 57
5. Loss Offsetting and Group Relief 59
6. Transfer of Residence from the Home State 65
7. Application of the Host State's Internal Corporate Law 66
8. Thin Capitalization 72
9. Other Restrictions 74
C. Article 49 Freedom to Provide Services 77
1. Exercise of the Freedom to Provide Services and
Applicaibility Against the Home States 78
2. Covert Nationality Discrimination 79
3. Restrictions of the Freedom to Provide Services 80
D. Article 56 Free Movement of Capital 83
1. Exercise of the Freedom of Capital Movement 84
2. Applicability Against the Home State 86
3. Covert Nationality Discrimination 87
4. Violations of the Freedom of Capital Movement 87
5. Capital Offerings by the Member State 91
Chapter 5. Justifications 93
A. Fiscal Cohesion 94
B. Fiscal Control and Supervision 101
1. Fraud and Tax Avoidance 101
2. Lack of Information 105
C. Failed Justifications 108
1. Presence of Administrative Remedies 108
2. Loss of Revenueand Erosion of the Tax Base 110
3. Availability of Offsetting Advantages 111
4. Other Failed Justifications 112
Chapter 6. Double Tax Treaties and Other Treaties 115
Conclusion 119
TABLE OF CONTENTS ix
Part II: Case Summaries 121
Commission v. French Republic (Avoir Fiscal) 123
Queen v. H.M. Treasury Commissioners of Inland Revenue, ex parte
Daily Mail General Trust 124
Klaus Biehl v. Administration des Contributions du Grand Duche de
Luxembourg 126
Hanns Martin Bachmann v. Belgian State 127
Commission v. Kingdom of Belgium 129
Hans Werner v. Finanzamt Aachen Innenstadt 131
Queen v. Inland Revenue Commissioners, ex parte Commerzbank AG. 133
Halliburton Services BV v. Staatssecretaris van Financien 134
Finanzamt Köln Altstadt v. Roland Schumacker 135
G.H.E.J. Wielockx v. Inspecteur der Directe Baiastingen 138
Commission v. Grand Duchy of Luxembourg [Biehl II] 140
Peter Svensson Lena Gustavsson v. Ministre du Logement et de
l'Urbanisme 142
PH. Asscher v. Staatssecretaris van Financien 144
Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v.
Bundesamt für Finanzen 146
Futura Participations SA and Singer v. Administration des Contributions 149
Leur Bloem v. Inspecteur 151
Jessica Safir v. Skattemyndigheten 154
Mr. Mrs. Robert Gilly 155
Imperial Chemical Industries plc (ICI) v. H.M. Inspector of Taxes 158
CentrosLtdv. Erhvervs og Selskabsstyrelsen 160
Royal Bank of Scotland plc v. Elliniko Dimosio (Greek State) 162
Societe Baxter, B. Braun Medical SA, Societe Fresenius France,
Laboratoire Bristol Myers Squibb SA v. Premier Ministre, et al 163
Frans Gschwind v. Finanzamt Aachen Außenstadt 165
Compagnie de Saint Gobain, Zweigniederlassung Deutschland v.
Finanzamt Aachen Innenstadt 167
Sandoz GmbH v. Finanzlandesdirektion für Wien, Nierderösterreich
und Burgenland 171
Georges Vander Zwalmen and Elizabeth Massart v. Belgian State 173
Eurowings Luftverkehrs AG v. Finanzamt Dortmund Unna 175
Skatteministeriet v. Bent Vestergaard 177
X Y v. Riksskatteverket 180
C. Baars v. Inspecteur 182
W. N. v. Staatssecretaris van Financien 184
Patrick Zurstrassen v. Administration Des Contributions Directes 186
Staatssecretaris van Financien v. B.G.M. Verkooijen 187
Ministerio Püblico Fazenda Püblica v. Epson Europe BV 190
x TABLE OF CONTENTS
Federal Republic of Germany v. Commission 192
Commission of the European Communities v. Kingdom of Belgium 195
Algemene Maatschappij voor Investering En Dienstverlening NV
(AMID) v. Belgian State 197
Metallgesellschaft LTD. and Others, Hoechst AG, Hoechst UK LTD. v.
Commissioners of Inland Revenue 199
Athinaiki Zithopiia AE v. Greek State (Athens Breweries) 203
Andersen og Jensen ApS v. Skatteministeriet 205
Open Skies Judgments 207
Walter Schmid 214
Philippe Mertens v. Belgian State 215
Rolf Dieter Danner 217
Überseering BV v. Nordic Construction Company Baumanagement
GmbH(NCC) 220
X and Y v. Riksskatteverket 224
F.W.L. de Groot v. Staatssecretaris van Financien 227
Lankhorst Hohorst GmbH v. Finanzamt Steinfurt 231
Arnoud Gerritse v. Finanzamt Neukölln Nord 233
Försäkringsaktiebolaget Skandia (Publ), Ola Ramstedt v.
Riksskatteverket 235
Bosal Holding BV v. Staatssecretaris van Financien 238
Oce van der Grinten NV v. Commissioners of Inland Revenue 240
Kamer van Koophandel en Fabrieken voor Amsterdam v.
Inspire Art Ltd 243
Diana Elisabeth Lindman 247
The Heirs of H Barbier v. Inspecteur van de Belastingdienst 249
Commission of the European Communities v. French Republic 252
Hughes de Lasteyrie du Saillant v. Ministere de l'Economie, des
Finances et de l'Industrie 254
Heikki Antero Pusa and Osuuspankkien Keskinäinen Vakuutusyhtiö 257
Jean Claude De Baeck v. Belgian State 259
Florian W. WaHentin v. Riksskatteverket 261
Anneliese Lenz v. Finanzlandesdirektion für Tirol 263
Ministre des Finances v. Weidert and Paulus 266
Petri Manninen 268
INDEX 273 |
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| spellingShingle | Mason, Ruth Primer on direct taxation in the European Union Directe belastingen gtt Europees recht gtt Europarecht Recht Steuer Direct taxation European Union countries Taxation Law and legislation European Union countries |
| title | Primer on direct taxation in the European Union |
| title_auth | Primer on direct taxation in the European Union |
| title_exact_search | Primer on direct taxation in the European Union |
| title_exact_search_txtP | Primer on direct taxation in the European Union |
| title_full | Primer on direct taxation in the European Union by Ruth Mason |
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| title_full_unstemmed | Primer on direct taxation in the European Union by Ruth Mason |
| title_short | Primer on direct taxation in the European Union |
| title_sort | primer on direct taxation in the european union |
| topic | Directe belastingen gtt Europees recht gtt Europarecht Recht Steuer Direct taxation European Union countries Taxation Law and legislation European Union countries |
| topic_facet | Directe belastingen Europees recht Europarecht Recht Steuer Direct taxation European Union countries Taxation Law and legislation European Union countries Europäische Union. Mitgliedsstaaten |
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