The influence of European law on direct taxation: recent and future developments
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn [u.a.]
Kluwer Law Internat. [u.a.]
2007
|
| Schriftenreihe: | EUCOTAX series on European taxation
16 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 220 S. |
| ISBN: | 9789041126672 |
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| 245 | 1 | 0 | |a The influence of European law on direct taxation |b recent and future developments |c ed.: Dennis Weber |
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Datensatz im Suchindex
| _version_ | 1820135790231945216 |
|---|---|
| adam_text |
Table
of
Contents
Foreword
v
From the Editor
vii
Chapter
1
CFC Legislation and Abuse of Law in the Community
1
Simon White head
1.
Introduction
1
2.
The National Provisions in Cadbury Schweppes
2
3.
The Ruling in Cadbury Schweppes
6
4.
The Motive Test
9
5.
The Future of CFC Provisions 1
1
6.
The UK's Response to Cadbury Schweppes
12
7.
The
Disapplication
Problem
13
8.
Conclusions
15
Chapter
2
Free Movement of Capital and Non-Member Countries
-
Consequences for Direct Taxation
17
Richard Lxal
1.
Introduction
17
2.
Applicability of the Free Movement of Capital between Member States
and Third Countries
18
3.
Possible Limits to the External Scope of Article
56
EC
19
3.1.
Greater Precision in the Interpretation of the Applicable Freedom
20
3.2.
Suggestions of Other Commentators
21
Table
of Contents
4.
5.
6.
3.2.1.
Third-Country Nationals
3.2.2.
Limited Material Scope
3.3.
Context-Bound Interpretation of the Justifications
3.4.
Lack of Reciprocity
Different Categories of Third Countries
Article
56
EC and Directives
Conclusion
Chapter
3
Striking a Proper Balance between the National Fiscal Interests and the
Community Interest
-
a Perpetual Struggle?
Paul Fanner
22
22
22
24
25
28
28
31
Chapter
4
Personal Income Taxation of Non-Residents and the Increasing Impact
of the EC Treaty Freedoms
35
Axel Cordewener
1.
Introduction
35
2.
Tax Base and Non-Discrimination
40
2.1.
Deduction of Source-Related Costs
40
2.2.
Minimum Tax Base for Non-Residents
42
3.
Tax Rate and Non-Discrimination
43
3.1.
Flat Rate v. Progressive Rate
44
3.2.
Exclusion of (Foreign) Losses from Progressive Rate
47
4.
Tax Credits and Non-Discrimination
48
4.1.
Mitigation of Economic Double Taxation
49
4.2.
Tax Credits for Social Security Burdens
50
5.
Procedural Equality
51
5.1.
Treaty Freedoms or General Principles?
51
5.2.
Access to Tax Assessment and Refund Procedures
53
5.3.
Withholding Taxes and Liability
54
6.
Personal Circumstances: The Remains of the Schumacker Enigma
57
6.1.
Status Quo: 'Switch Over' of Responsibilities from State of Residence
to Source State
57
6.2.
No Significance of the Doctrine for Legal Persons
59
6.3.
Flaws of the Schumacker Doctrine
61
6.4.
Background of the Schumacker Approach
64
6.5.
Suggested Solution: Strict (but Independent) Application of the
Non-Discrimination Rule to Each Member State
66
7.
The Influence of Tax Treaties
69
8.
Conclusions and Future Perspectives
71
Table of Contents
xi
Chapter
5
Why the European Court of Justice should Interpret Directly Applicable
Community Law as a Right to Most-Favoured Nation Treatment
and a Prohibition of Double Taxation
75
Servaas van
Thiel
1.
Introduction
75
1.1.
European Constraints on the Regulatory and Treaty-Making Powers
of the Member States
75
1.2.
The Income Tax Case Law of the European Court of Justice and
Alleged Interferences with Sovereignty and National Budgets
79
1.2.1.
Summary of the Income Tax Case Law
79
1.2.2.
Three Myths
83
1.2.3.
Conclusion
86
1.3.
Two Current Issues in Their Constitutional Context
87
2.
The Community Law Principle of Equal Treatment (Most-Favoured
Nation Treatment) and Bilateral Income Tax Treaties Concluded
by the Member States
88
2.1.
Equal Treatment, the Prohibition of Discrimination and
Most-Favoured Nation Treatment
88
2.2.
Why the Treaty Should be Interpreted as an Intra-Community
MFN Obligation
91
2.3.
The Case Law of the European Court on Most-Favoured
Nation Treatment
95
2.4.
The Income Tax Case Law of the European Court on
Most-Favoured Nation Treatment
99
2.5.
Conclusion
107
3.
Avoiding Double Burdens on Cross Border Economic Activity
and a Directly Applicable Community Law Prohibition of Juridical
Double Taxation HO
3.1.
The Prohibition of Double Regulatory Burdens: An Active
Judiciary Followed by a Constructive Legislator
110
3.2.
The Prohibition of Double Social Security Contributions:
An Active Legislator Followed by a Complementary Court
113
3.3.
The Prohibition of Double Tax Burdens on Intra-Community Trade:
A Principled Legislator and a Creative Judiciary
115
3.4.
The Prohibition of Double Income Tax Burdens:
A Silent Legislator but Reasons Enough for the Judiciary to
Interpret the Treaty as a Prohibition of Juridical Double Taxation
118
3.5.
Conclusion
129
4.
Summary and Conclusions
131
4.1.
General
131
4.2.
Most-Favoured Nation Treatment
133
4.3.
Juridical Double Taxation
136
4.4.
Final Observations
137
Xli
Table
of Contents
Chapter
6
Fiscal Cohesion, Fiscal Territoriality and Preservation of the (Balanced)
Allocation of Taxing Power; What is the Difference?
139
Peter J. Watte!
1.
Introduction; Justifications for Fiscal Restrictions to Free Movement
of Capital and Persons
139
2.
Cohesion of The National Tax System
141
3.
The Fiscal Territoriality Principle; A Fiscal Variation of the
Keck Approach, or Fiscal Cohesion in New Bottles'?
144
4.
The Need to Preserve the (Balanced) Allocation of Taxing Power;
More New Bottles?
151
5.
What is the Difference?
153
6.
Legal Basis and Conceptual (In)consistency
154
7.
Conclusions
156
Chapter
7
Limitation of the Temporal Effects of Judgments of the ECJ
157
Michael Lang
1.
Recent Developments: More Attention is Paid to the Case Law of the ECJ
on the Limitation of the Temporal Effects of its Judgments
157
2.
The Criteria Developed by the ECJ
159
2.1.
Rule and Exception
159
2.2.
Good Faith and Legal Uncertainty
160
2.3.
Serious Economic Repercussions
163
2.4.
Legal Consequences
165
3.
Open Questions
168
3.1.
Territorial Limitation of Temporal Effects of Judgments?
168
3.2.
What is the Relevant 'Factual Context' of the Preliminary Reference?
171
3.3.
How to Determine Severe Economic Consequences
173
3.4.
Request for a Preliminary Ruling on the Limitation of the
Temporal Effects of a Judgment
178
4.
Conclusion
184
Chapter
8
Tax Facilities for State-Induced Costs under The State Aid Rules
Fred C.
de Hosson
1.
Introduction
2.
State Aid in Article
87(1)
EC Treaty
3.
The Selective Nature of the Preferential Treatment
4.
State Aid or Compensation Approach
5.
Charges not Normally included in the Budget of an Undertaking
6.
Maintaining the Ex-Ante Position
187
187
189
190
191
193
194
Table of Contents
ХШ
7.
Tax Damages as a Direct Result from Legislative Measures
8.
Civil Claims for Compensation of Tax Damages Caused by Legislation
9.
Conclusions
Chapter
9
EU
Law and Rules of Tax Procedure
Tackling Discrimination and Achieving Simplification
Guglielmo Maisto
1.
Introduction
2.
Procedural Obstacles
2.1.
Procedural Tax Law and the Fundamental Freedoms
2.2.
Comments
2.3.
An Example of a Procedural Obstacle Contrary to
EU
Law:
Refund of Overpayment of Taxes in Italy
3.
Procedural Complexities
3.1.
Application of Tax Treaty Benefits
3.1.1.
The Issue
3.1.2.
Procedural Complexities Raised by Tax Treaties
3.2.
Application of Domestic Legislation Implementing Directive
1990/435/EEC
3.2.1.
The Issue
3.2.2.
Procedural Complexities Raised by the PS Directive
4.
From Thoughts to Action: Tackling Discrimination and Achieving
Simplification Through a Coordinated Action at the
EU
Level
4.1.
Application of Tax Treaties and the PS Directive
4.2.
Harmonization of Income Tax Refund Procedures
5.
Conclusions: Identifying the Proper Legal Form
Chapter
10
Report on the CFE Congress of
24
November
2006
Held in Amsterdam
Alexander
Fortuin
1.
Introduction
2.
The Congress
3.
Introductory Speech
4.
The Internal Market and National Tax Jurisdiction
5.
Cfc Legislation and Abuse of Law in the Community
6.
Free Movement of Capital and Non-Member Countries: Consequences
for Direct Taxation
7.
EC Law and Business Taxation: Striking a Proper Balance between the
Community and Member State Fiscal Interests
8.
Personal Income Taxation of Non-Residents and the Increasing
Effect of the EC Treaty Freedoms
195
196
197
199
199
200
200
201
203
204
204
204
205
205
205
206
207
207
207
208
211
211
211
212
213
214
215
217
217
xiv
Table
of Contents
9.
Most-Favoured-Nation Treatment and Double Taxation
218
10.
Fiscal Coherence, Fiscal Territoriality and a Balanced Allocation of
Taxing Power: What is the Difference?
219
11.
Debate
219
12.
Closing
220 |
| adam_txt |
Table
of
Contents
Foreword
v
From the Editor
vii
Chapter
1
CFC Legislation and Abuse of Law in the Community
1
Simon White head
1.
Introduction
1
2.
The National Provisions in Cadbury Schweppes
2
3.
The Ruling in Cadbury Schweppes
6
4.
The Motive Test
9
5.
The Future of CFC Provisions 1
1
6.
The UK's Response to Cadbury Schweppes
12
7.
The
Disapplication
Problem
13
8.
Conclusions
15
Chapter
2
Free Movement of Capital and Non-Member Countries
-
Consequences for Direct Taxation
17
Richard Lxal
1.
Introduction
17
2.
Applicability of the Free Movement of Capital between Member States
and Third Countries
18
3.
Possible Limits to the External Scope of Article
56
EC
19
3.1.
Greater Precision in the Interpretation of the Applicable Freedom
20
3.2.
Suggestions of Other Commentators
21
Table
of Contents
4.
5.
6.
3.2.1.
Third-Country Nationals
3.2.2.
Limited Material Scope
3.3.
Context-Bound Interpretation of the Justifications
3.4.
Lack of Reciprocity
Different Categories of Third Countries
Article
56
EC and Directives
Conclusion
Chapter
3
Striking a Proper Balance between the National Fiscal Interests and the
Community Interest
-
a Perpetual Struggle?
Paul Fanner
22
22
22
24
25
28
28
31
Chapter
4
Personal Income Taxation of Non-Residents and the Increasing Impact
of the EC Treaty Freedoms
35
Axel Cordewener
1.
Introduction
35
2.
Tax Base and Non-Discrimination
40
2.1.
Deduction of Source-Related Costs
40
2.2.
Minimum Tax Base for Non-Residents
42
3.
Tax Rate and Non-Discrimination
43
3.1.
Flat Rate v. Progressive Rate
44
3.2.
Exclusion of (Foreign) Losses from Progressive Rate
47
4.
Tax Credits and Non-Discrimination
48
4.1.
Mitigation of Economic Double Taxation
49
4.2.
Tax Credits for Social Security Burdens
50
5.
Procedural Equality
51
5.1.
Treaty Freedoms or General Principles?
51
5.2.
Access to Tax Assessment and Refund Procedures
53
5.3.
Withholding Taxes and Liability
54
6.
Personal Circumstances: The Remains of the Schumacker Enigma
57
6.1.
Status Quo: 'Switch Over' of Responsibilities from State of Residence
to Source State
57
6.2.
No Significance of the Doctrine for Legal Persons
59
6.3.
Flaws of the Schumacker Doctrine
61
6.4.
Background of the Schumacker Approach
64
6.5.
Suggested Solution: Strict (but Independent) Application of the
Non-Discrimination Rule to Each Member State
66
7.
The Influence of Tax Treaties
69
8.
Conclusions and Future Perspectives
71
Table of Contents
xi
Chapter
5
Why the European Court of Justice should Interpret Directly Applicable
Community Law as a Right to Most-Favoured Nation Treatment
and a Prohibition of Double Taxation
75
Servaas van
Thiel
1.
Introduction
75
1.1.
European Constraints on the Regulatory and Treaty-Making Powers
of the Member States
75
1.2.
The Income Tax Case Law of the European Court of Justice and
Alleged Interferences with Sovereignty and National Budgets
79
1.2.1.
Summary of the Income Tax Case Law
79
1.2.2.
Three Myths
83
1.2.3.
Conclusion
86
1.3.
Two Current Issues in Their Constitutional Context
87
2.
The Community Law Principle of Equal Treatment (Most-Favoured
Nation Treatment) and Bilateral Income Tax Treaties Concluded
by the Member States
88
2.1.
Equal Treatment, the Prohibition of Discrimination and
Most-Favoured Nation Treatment
88
2.2.
Why the Treaty Should be Interpreted as an Intra-Community
MFN Obligation
91
2.3.
The Case Law of the European Court on Most-Favoured
Nation Treatment
95
2.4.
The Income Tax Case Law of the European Court on
Most-Favoured Nation Treatment
99
2.5.
Conclusion
107
3.
Avoiding Double Burdens on Cross Border Economic Activity
and a Directly Applicable Community Law Prohibition of Juridical
Double Taxation HO
3.1.
The Prohibition of Double Regulatory Burdens: An Active
Judiciary Followed by a Constructive Legislator
110
3.2.
The Prohibition of Double Social Security Contributions:
An Active Legislator Followed by a Complementary Court
113
3.3.
The Prohibition of Double Tax Burdens on Intra-Community Trade:
A Principled Legislator and a Creative Judiciary
115
3.4.
The Prohibition of Double Income Tax Burdens:
A Silent Legislator but Reasons Enough for the Judiciary to
Interpret the Treaty as a Prohibition of Juridical Double Taxation
118
3.5.
Conclusion
129
4.
Summary and Conclusions
131
4.1.
General
131
4.2.
Most-Favoured Nation Treatment
133
4.3.
Juridical Double Taxation
136
4.4.
Final Observations
137
Xli
Table
of Contents
Chapter
6
Fiscal Cohesion, Fiscal Territoriality and Preservation of the (Balanced)
Allocation of Taxing Power; What is the Difference?
139
Peter J. Watte!
1.
Introduction; Justifications for Fiscal Restrictions to Free Movement
of Capital and Persons
139
2.
Cohesion of The National Tax System
141
3.
The Fiscal Territoriality Principle; A Fiscal Variation of the
Keck Approach, or Fiscal Cohesion in New Bottles'?
144
4.
The Need to Preserve the (Balanced) Allocation of Taxing Power;
More New Bottles?
151
5.
What is the Difference?
153
6.
Legal Basis and Conceptual (In)consistency
154
7.
Conclusions
156
Chapter
7
Limitation of the Temporal Effects of Judgments of the ECJ
157
Michael Lang
1.
Recent Developments: More Attention is Paid to the Case Law of the ECJ
on the Limitation of the Temporal Effects of its Judgments
157
2.
The Criteria Developed by the ECJ
159
2.1.
Rule and Exception
159
2.2.
Good Faith and Legal Uncertainty
160
2.3.
Serious Economic Repercussions
163
2.4.
Legal Consequences
165
3.
Open Questions
168
3.1.
Territorial Limitation of Temporal Effects of Judgments?
168
3.2.
What is the Relevant 'Factual Context' of the Preliminary Reference?
171
3.3.
How to Determine Severe Economic Consequences
173
3.4.
Request for a Preliminary Ruling on the Limitation of the
Temporal Effects of a Judgment
178
4.
Conclusion
184
Chapter
8
Tax Facilities for State-Induced Costs under The State Aid Rules
Fred C.
de Hosson
1.
Introduction
2.
State Aid in Article
87(1)
EC Treaty
3.
The Selective Nature of the Preferential Treatment
4.
State Aid or Compensation Approach
5.
Charges not Normally included in the Budget of an Undertaking
6.
Maintaining the Ex-Ante Position
187
187
189
190
191
193
194
Table of Contents
ХШ
7.
Tax Damages as a Direct Result from Legislative Measures
8.
Civil Claims for Compensation of Tax Damages Caused by Legislation
9.
Conclusions
Chapter
9
EU
Law and Rules of Tax Procedure
Tackling Discrimination and Achieving Simplification
Guglielmo Maisto
1.
Introduction
2.
Procedural Obstacles
2.1.
Procedural Tax Law and the Fundamental Freedoms
2.2.
Comments
2.3.
An Example of a Procedural Obstacle Contrary to
EU
Law:
Refund of Overpayment of Taxes in Italy
3.
Procedural Complexities
3.1.
Application of Tax Treaty Benefits
3.1.1.
The Issue
3.1.2.
Procedural Complexities Raised by Tax Treaties
3.2.
Application of Domestic Legislation Implementing Directive
1990/435/EEC
3.2.1.
The Issue
3.2.2.
Procedural Complexities Raised by the PS Directive
4.
From Thoughts to Action: Tackling Discrimination and Achieving
Simplification Through a Coordinated Action at the
EU
Level
4.1.
Application of Tax Treaties and the PS Directive
4.2.
Harmonization of Income Tax Refund Procedures
5.
Conclusions: Identifying the Proper Legal Form
Chapter
10
Report on the CFE Congress of
24
November
2006
Held in Amsterdam
Alexander
Fortuin
1.
Introduction
2.
The Congress
3.
Introductory Speech
4.
The Internal Market and National Tax Jurisdiction
5.
Cfc Legislation and Abuse of Law in the Community
6.
Free Movement of Capital and Non-Member Countries: Consequences
for Direct Taxation
7.
EC Law and Business Taxation: Striking a Proper Balance between the
Community and Member State Fiscal Interests
8.
Personal Income Taxation of Non-Residents and the Increasing
Effect of the EC Treaty Freedoms
195
196
197
199
199
200
200
201
203
204
204
204
205
205
205
206
207
207
207
208
211
211
211
212
213
214
215
217
217
xiv
Table
of Contents
9.
Most-Favoured-Nation Treatment and Double Taxation
218
10.
Fiscal Coherence, Fiscal Territoriality and a Balanced Allocation of
Taxing Power: What is the Difference?
219
11.
Debate
219
12.
Closing
220 |
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| genre | (DE-588)1071861417 Konferenzschrift 2006 Amsterdam gnd-content |
| genre_facet | Konferenzschrift 2006 Amsterdam |
| geographic | Europa |
| geographic_facet | Europa |
| id | DE-604.BV022867783 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T18:45:55Z |
| indexdate | 2025-01-02T11:19:15Z |
| institution | BVB |
| isbn | 9789041126672 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016072940 |
| oclc_num | 493495216 |
| open_access_boolean | |
| owner | DE-M382 DE-M124 DE-384 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-M124 DE-384 DE-19 DE-BY-UBM |
| physical | XIV, 220 S. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Kluwer Law Internat. [u.a.] |
| record_format | marc |
| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation |
| spelling | The influence of European law on direct taxation recent and future developments ed.: Dennis Weber Alphen aan den Rijn [u.a.] Kluwer Law Internat. [u.a.] 2007 XIV, 220 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 16 Europäische Union (DE-588)5098525-5 gnd rswk-swf Double imposition - Pays de l'Union européenne - Congrès ram Double imposition - Traités - Congrès ram Droit européen et droit interne - Congrès ram Droit fiscal (droit européen) - Congrès ram Droit fiscal - Pays de l'Union européenne - Congrès ram Recht Steuer Taxation Law and legislation Europe Congresses Direkte Steuer (DE-588)4113322-5 gnd rswk-swf Europa (DE-588)1071861417 Konferenzschrift 2006 Amsterdam gnd-content Europäische Union (DE-588)5098525-5 b Direkte Steuer (DE-588)4113322-5 s DE-604 Weber, Dennis Sonstige oth EUCOTAX series on European taxation 16 (DE-604)BV012505903 16 Digitalisierung UB Augsburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016072940&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The influence of European law on direct taxation recent and future developments EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Double imposition - Pays de l'Union européenne - Congrès ram Double imposition - Traités - Congrès ram Droit européen et droit interne - Congrès ram Droit fiscal (droit européen) - Congrès ram Droit fiscal - Pays de l'Union européenne - Congrès ram Recht Steuer Taxation Law and legislation Europe Congresses Direkte Steuer (DE-588)4113322-5 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4113322-5 (DE-588)1071861417 |
| title | The influence of European law on direct taxation recent and future developments |
| title_auth | The influence of European law on direct taxation recent and future developments |
| title_exact_search | The influence of European law on direct taxation recent and future developments |
| title_exact_search_txtP | The influence of European law on direct taxation recent and future developments |
| title_full | The influence of European law on direct taxation recent and future developments ed.: Dennis Weber |
| title_fullStr | The influence of European law on direct taxation recent and future developments ed.: Dennis Weber |
| title_full_unstemmed | The influence of European law on direct taxation recent and future developments ed.: Dennis Weber |
| title_short | The influence of European law on direct taxation |
| title_sort | the influence of european law on direct taxation recent and future developments |
| title_sub | recent and future developments |
| topic | Europäische Union (DE-588)5098525-5 gnd Double imposition - Pays de l'Union européenne - Congrès ram Double imposition - Traités - Congrès ram Droit européen et droit interne - Congrès ram Droit fiscal (droit européen) - Congrès ram Droit fiscal - Pays de l'Union européenne - Congrès ram Recht Steuer Taxation Law and legislation Europe Congresses Direkte Steuer (DE-588)4113322-5 gnd |
| topic_facet | Europäische Union Double imposition - Pays de l'Union européenne - Congrès Double imposition - Traités - Congrès Droit européen et droit interne - Congrès Droit fiscal (droit européen) - Congrès Droit fiscal - Pays de l'Union européenne - Congrès Recht Steuer Taxation Law and legislation Europe Congresses Direkte Steuer Europa Konferenzschrift 2006 Amsterdam |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016072940&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
| work_keys_str_mv | AT weberdennis theinfluenceofeuropeanlawondirecttaxationrecentandfuturedevelopments |