European tax law:
Gespeichert in:
| Hauptverfasser: | , |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law Internat. [u.a.]
2008
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| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIX, 862 S. |
| ISBN: | 9789041127402 |
Internformat
MARC
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Datensatz im Suchindex
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CONTENTS LIST OF ABBREVIATIONS XXVII PART A GENERAL I CHAPTER 1
INTRODUCTION 3 CHAPTER 2 TAXES IN THE EC TREATY; INTEGRATION BASES 9 2.1
INTRODUCTION; EC CUSTOMS UNION 9 2.2 HARMONIZATION OF (OTFIER) INDIRECT
TAXES (ART. 93) 10 2.3 PROHIBITION OF DISCRIMINATORY AND PROTECTIVE
PRODUCT TAXATION (ART. 90) AND IMPORT RESTRICTIONS (ART. 28) 11 2.4
REMAINING TAX PROVISIONS 16 2.5 ABSENCE OF DIRECT-TAX HARMONIZATION
PROVISIONS; UNANIMITY REQUIREMENT FOR DIRECT AND INDIRECT TAXES 18 2.6
PROHIBITION OF STATE AID (ART. 87) 21 2.7 ELIMINATION OF DISTORTIONS
(ART. 96) 22 2.8 ARTICLE 58 OF THE EC TREATY: 'TAXPAYERS WHO ARE NOT IN
THE SAME POSITION' 23 2.9 A REVISION TREATY RATHER THAN A CONSTITUTION
FOR EUROPE 26 CHAPTER 3 GENERAL EC LAW CONCEPTS AND TAX LAW 29 3.1
INTRODUCTION 29 3.1.1 A COMMON MARKET 29 3.1.2 INTERACTION BETWEEN
POSITIVE AND NEGATIVE INTEGRATION; DIRECT AND INDIRECT TAXES; LIMITS TO
THE ECJ'S POSSIBILITIES 29 3.1.3 ACCESS TO THE TREATY FREEDOMS;
STANDING; ABUSE OF THE FREEDOMS 32 3.1.3.1 THE CAPACITY REQUIRED FOR
RELIANCE ON EC TREATY FREEDOMS 3 2 3.1.3.2 CASE LAW BEFORE AND AFTER
ENTRY INTO FORCE OF THE RIGHT OF RESIDENCE 33 IX CONTENTS .1,3.3 TREATY
ACCESS IN DIRECT TAX CASES: ASSCHER, GILLY, PUSA AND N . V. INSPECTEUR
36 3.1.3.4 ABUSE DOESNOT CANCEL TREATY ACCESS (BUT MAY JUSTIFY A
RESTRICTION), OR DOES IT? 41 3.1.4 COMMUNITY LOYALTY; OBSERVATION OF'THE
LAW'; GENERAL PRINCIPLES OF COMMUNITY LAW 43 3.2 THE FOUR FREEDOMS 44
3.2. I NONDISCRIMINATION APPROACH AND NON-OBSTACLE APPROACH; MARKET
ACCESS AND MARKET EQUALITY; THE RULE OF REASON 44 3.2.1.1
DISCRIMINATIONS AND OBSTACLES 44 3.2.1.2 PERMISSIBLE OBSTACLES TO FREE
TRADE; THE RULE OF REASON 47 3.2.2 ACCEPTED RULE OF REASON
JUSTIFICATIONS FOR (FISCAL) MARKET OBSTACLES 49 3.2.3 FREE QRCULATION OF
GOODS AND DIRECT TAXES; THE FRENCH NEWSPAPERS AND KRANTZ CASES 52 3.2.4
THE FREEDOM TO PROVIDE (AND PURCHASE) SERVICES 53 3.2.5 THE FREE
MOVEMENT OF PERSONS AND THE RIGHT OF RESIDENCE 54 (I) INTRODUCTION 54
(II) FREE MOVEMENT OF WORKERS 54 (HI) THE RIGHT OF ESTABLISHMENT 55 (IV)
FISCAL SIGNIFICANCE 57 3.2.6 FREEDOM OF CAPITAL AND PAYMENTS (EXTENDING
TO THIRD STATES) 57 3.2.6.1 GENERAL 57 3.2.6.2 THIRD STATE CAPITAL
MOVEMENT 59 3.2.6.3 TAX EVASION AND MONEY LAUNDERING 62 3.2.7 DIRECT AND
INDIRECT DISCRIMINATION, RESTRICTIONS, DISPARITIES AND DISLOCATIONS;
CONVERGENCE OF FUNDAMENTAL FREEDOMS 63 (I) DISCRIMINATION AND MEASURES
WITHOUT DISTINCTION 63 (II) DISCRIMINATION/RESTRICTIONS AND DISPARITIES
68 (III) DISLOCATIONS (TAX BASE COMPARTMENTALIZATION) DISTINGUISHED FROM
DISCRIMINATION AND DISPARITIES: EC LAM REQUIRES NATIONAL TAX TREATMENT
OF NONRESIDENTS 69 (IV) DERIVATIVE (SECOND-TIER) DISCRIMINATION 76 3.3
NORMAL CONDITIONS OF COMPETITION (A 'LEVEL PLAYING FIELD') 77 3.4
COMMUNITY LOYALTY 80 3.5 EFFECTIVENESS OF EC LAW: DIRECT EFFECT,
PRIMACY, CONSISTENT INTERPRETATION; STATE LIABILITY; NATIONAL TIME
LIMITS; THE PROCEDURAL RULE OF REASON 83 3.5.1 DIRECT EFFECT AND PRIMACY
OF EC LAW; HORIZONTAL EFFECT; CONSISTENT INTERPRETATION 84 3.5.2
ENFORCEMENT OF EC LAW: THE PRINCIPLES OF EFFECTIVENESS AND EQUIVALENCE;
THE PROCEDURAL RULE OF REASON 88 X CONTENTS 3.5.2.1 NATIONAL PROCEDURAL
AUTONOMY AND THE TWO LIMITS TO IT 88 3.5.2.2 ILLUSTRATION: RESTRICTION
ON RESTITUTION OF OVERPAID TAX; THE PROCEDURAL RULE OF REASON 90 3.5.2.3
COSTS OF LEGAL COUNSEL 93 3.5.2.4 APPLICATION OF EC LAW EX OFFICIO?
EFFECTIVE ACCESS TO LEGAL REMEDY 93 3.5.3 NATIONAL TIME LIMITS 94
3.5.3.1 INTRODUCTION; EQUIVALENCE AND EFFECTIVENESS 94 3.5.3.2 FORUM
SHOPPING; IS FILING A TAX RETURN WHICH WILL NOT BE ACCEPTED 'EXCESSIVELY
DIFFICULT'? METALLGESELKCHAFT AN D THIN CAP GLO 95 3.5.3.3 REVISION OF
FINAL ADMINISTRATIVE DECISIONS; KUHNE & HEITZ, AREA R AND I~Z 1 AND
KAPFERER 99 3.5.3.4 THE LENGTH OF THE NATIONAL TIME LIMIT 103 3.5.4
MEMBER STATE LIABILITY FOR 'SERIOUS' BREACHES OF EC LAW; PENALTY
PAYMENTS FOR BREACHES 104 3.5.4.1 INTRODUCTION; CONDITIONS FOR LIABILITY
104 3.5.4.2 A 'SUFFICIENTLY SERIOUS' BREACH OF EC LAW 106 3.5.4.3
INTERACTION WITH DIRECT EFFECT; INCIDENTAL DAMAGES 108 3.5.4.4 STATE
LIABILITY FOR WRONGFUL SUPREME COURT JUDGMENTS 109 3.5.4.5 PENALTY
PAYMENTS FOR BREACHES 112 3.6 EXTERNAL (TAX) RELATIONS 112 3.6.1
EXTERNAL TAX TREATY-MAKING POWERS 112 3.6.2 INCOMPATIBILITY WITH
COMMUNITY LAW AND TAX TREATIES WITH THIRD STATES; LOB PROVISIONS 115
CHAPTER 4 EUROPEAN TAX HARMONIZATION POLICY 119 4.1 INDIRECT TAXES 119
4.1.1 FIRST AND SECOND DIRECTIVES 121 4.1.2 THIRD, FOURTH AND FIFTH
DIRECTIVES 123 4.1.3 BACKGROUND OF THE SIXTH D IRECTIVE; THE OWN
RESOURCES 124 4.1.3.1 OTHER NUMBERED VAT DIRECTIVES 127 4.1.4 THE WHITE
PAPER 128 4.1.5 THE 1987 PROPOSALS 133 4.1.5.1 APPROXIMATION OF VAT
RATES 134 4.1.5.2 INTRA-COMMUNITY SUPPLIES OF GOODS 134 4.1.5.3 THE
CLEARING MECHANISM 135 4.1.5.4 SERVICES 136 4.1.6 THE 1989 PROPOSALS 136
4.1.7 THE ABOLITION OF FISCAL FRONTIERS 138 XI CONTENTS 4.1.8 THE
ENVISAGED SYSTEM AFTER 1996 139 4.1.9 A COMMON SYSTEM OF VAT 139 4.1.9.1
HISTORICAL BACKGROUND 140 4.1.9.2 A SYSTEM OF VAT WHICH IS SUITED TO THE
DEMANDS OF THE SINGLE MARKET 14 1 THE LIMITATIONS OF THE PRESENT SYSTEM
141 THE SYSTEM UNDER CONSIDERATION 142 (1) THE ESSENTIAL CHARACTERISTICS
143 (2) KEY FEATURES 143 (J) CONSEQUENCES 144 4.1.1 O THE NEW STRATEGY
146 4.Z DIRECT TAXES 158 4.2.1 INTRODUCTION; SURVEY 158 (I) DIRECT
TAXATION DIFFERENCES AS AN OBSTACLE TO THE COMMON MARKET 1 58 (II) TAX
COMPETITION AND FISCAL. STATE AID 159 (III) MINIMUM HARMONIZATION OF
INDIVIDUAL INCOME TAXES 162 (IV) GOALS AND MEANS OF EC DIRECT-TAX
POLICY; FROM POSITIVE TO NEGATIVE INTEGRATION AND FROM HARD LAW TO SOFT
LAW (AND BACK); 163 (V) PROGRESS AND RESULTS; NEGATIVE INTEGRATION WINS
BY A MILE; A EUROPE OF SEVERAL TAX INTEGRATION SPEEDS? 168 4.2.2 CAPITAL
IMPORT NEUTRALITY (CIN; EXEMPTION) AND CAPITAL EXPORT NEUTRALITY (CEN;
CREDIT) 169 4.2.2.0 SOURCE TAXATION AND RESIDENCE TAXATION; ASSUMPTION
AND EXERCISE OF TAXING JURISDICTION 169 4.2.2.1 CAPITAL EXPORT
NEUTRALITY; THE CREDIT METHOD 172 4.2.2.2 CAPITAL IMPORT NEUTRALITY; THE
EXEMPTION METHOD 174 4.2.2.3 DIFFERENCES AND SIMILARITIES; DEFERRAL; CFG
LEGISLATION 175 4.2.2.4 ACCEPTANCE OF BOTH SYSTEMS; REMAINING
INCONSISTENCIES 178 4.2.3 TAXATION OF DISTRIBUTED COMPANY PROFITS 180
4.2.3.1 CLASSICAL SYSTEMS 181 4.2.3.2 SEMI-CLASSICAL (SCHEDULAR) SYSTEMS
182 4.2.3.3 EITHER/OR SYSTEMS 183 4.2.3.4 SEMI-EITHER/OR SYSTEM: FINAL
WITHHOLDING TAX 183 4.2.3.5 IMPUTATION SYSTEMS 184 4.2.3.6 INTERNATIONAL
NEUTRALITY; NEGATIVE INTEGRATION; ECJ AND EFT A CASE LAW; EXIT
IMPUTATION 185 (I) DISCRIMINATION OF INCOMING CROSS-BORDER DIVIDENDS;
THE MANNINEN, LENZ AND. MEILICKE CASES 185 (II) THE MIRROR IMAGE: (NO)
DISCRIMINATION OF OUTBOUND CROSS-BORDER DIVIDEND; THE FOKUS BANK AND
CLASS IV ACT CASES; PRIORITY TO SOURCE COUNTRY ENTITLEMENT 186 XII
CONTENTS 4.2.3.7 CONCLUSION 189 4.2.4 THE RUDING COMMITTEE REPORT 189
4.2.4.1 INTRODUCTION 189 4.2.4.2 THE COMMITTEE'S RECOMMENDATIONS AND
WHAT HAS BECOME OF THEM 190 4.2.4.3 FOLLOW-UP; 'COMPANY TAXATION IN THE
INTERNAL MARKET' 194 4.2.5 THE SOFT LAW APPROACH 195 4.2.6 HARMFUL TAX
COMPETITION AND STATE AID 198 4.2.6.1 INTRODUCTION 198 4.2.6.2 THE CODE
OF CONDUCT FOR BUSINESS TAXATION AND THE PRIMAROLO EXERCISE 198 4.2.6.3
THE STATE AID PROHIBITION APPROACH 202 4.2.6.4 CONCLUSION 208 4.2.7
SINGLE BASE TAXATION; CCCTB AND HST 209 4.2.7.1 INTRODUCTION 209 4.2.7.2
CCCTB 210 4.2.7.3 HOME STATE TAXATION (11ST) 212 4.2.7.4 COMMON PROBLEMS
213 PART B POSITIVE INTEGRATION 215 CHAPTER 5 THE COMMUNITY CUSTOMS CODE
217 5.1 INTRODUCTION 217 5.2 GENERAL PROVISIONS (TITLES I, VIII AND IX)
218 5.2.1 THE GENERAL PROVISIONS OF TITLE I 218 5.2.2 THE RIGHT TO
APPEAL 221 5.2.3 FINAL PROVISIONS 22.2 5.3 METHODS OF LEVYING DUTIES
(TITLES II, VI AND VII) 223 5.3.1 PRIVILEGED OPERATIONS 223 5.3.2
CUSTOMS DEBT 224 5.3.2.1 REPAYMENT/REMISSION 226 5'3-3 FACTORS ON THE
BASIS OF WHICH IMPORT DUTIES ARE APPLIED 228 5.3.3.1 THE CUSTOMS TARIFF
228 5.3.3.2 ORIGIN 233 S-3-3-3 THE CUSTOMS VALUE 234 5.4 THE SYSTEM OF
FORMALITIES AND SUPERVISION (TITLES III, IV AND V) 242 5.4.1 ENTRY OF
GOODS (TITLE III) 242 5.4.1.1 PRE-ARRIVAL, PRC-DEPARTURE INFORMATION,
THE AUTHORIZED ECONOMIC OPERATOR 243 5.4.2 CUSTOMS-APPROVED TREATMENT OR
USE (TITLES IV AND V) 245 XIII 5-4-2. I RE-EXPORTATION 5.4.2.2
DESTRUCTION AND ABANDONMENT 5.4.2.3 GENERAL PROVISIONS ON DECLARATIONS
SINGLE AUTHORISATIONS AND CENTRALISED CLEARANCE 5.4,2.4 RELEASE FOR FREE
CIRCULATION 5.4.2.5 EXPORTATION 5.4.2.6 TRANSIT 5.4.2.7 WAREHOUSING
5.4.2.8 FREE ZONES AND FREE WAREHOUSES 5.4.2.9 INWARD PROCESSING
5.4.2.10 OUTWARD PROCESSING 5.4.2.1 R PROCESSING UNDER CUSTOMS CONTROL
5.4.2.12 TEMPORARY IMPORTATION THE MODERNIZED CUSTOMS CODE CONTENTS 245
245 246 247 247 251 252 258 259 260 261 262 263 264 5-5 CHAPTER 6 VALUE
ADDED TAX - THE RECAST VAT DIRECTIVE 267 6.1 INTRODUCTION 267 6.2
SUBJECT MATTER 267 6.3 SCOPE 268 6.4 TERRITORIAL APPLICATION 269 6.5
TAXABLE PERSONS 269 6.6 TAXABLE TRANSACTIONS 275 6.6.1 NEW MEANS OF
TRANSPORT 279 6.7 PLACE OF TAXABLE TRANSACTIONS 280 6.8 CHARGEABLE EVENT
AND CHARGEABILITY OF TAX 292 6.9 TAXABLE AMOUNT 293 6.10 RATES 299 6.11
EXEMPTIONS 302 6.1 R. 1 EXEMPTIONS WITHOUT THE RIGHT TO DEDUCTION 303
6.11.2 EXEMPTIONS RELATING TO INTRA-COMMUNITY TRANSACTIONS 310 6.1 R .3
EXEMPTIONS ON IMPORTATION 313 6.11.4 EXEMPTIONS ON EXPORTATION 314
6.11.5 EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT 315 6.11.6 EXEMP
TIONS RELATING TO CERTAIN TRANSACTIONS TREATED AS EXPORTS 316 6.11.7
EXEMPTIONS FOR THE SUPPLY OF SERVICES BY INTERMEDIARIES 316 6.11.8 EXEMP
TIONS FOR TRANSACTIONS RELATING TO INTERNATIONAL TRADE 317 6.12
DEDUCTIONS 319 6.12.1 ORIGIN AND SCOPE OF RIGHT OF DEDUCTION 321
6.12.1.1 REFUNDS 323 6.12.2 PROPORTIONAL DEDUCTION 325 XIV CONTENTS
6.12.3 RESTRICTIONS ON THE RIGHT OF DEDUCTION 330 6.12.4 RULES GOVERNING
THE EXERCISE OF THE RIGHT OF DEDUCTION 331 6.12.5 ADJUSTMENT OF
DEDUCTIONS 334 6.12.6 DEDUCTIONS AND SHARES AND DIVIDENDS 336 6.13
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS 349
6.13.1 OBLIGATION TO PAY 3 49 6.13.2 IDENTIFICATION 357 6.13.3 INVOICING
358 6.13.4 ACCOUNTING 364 6.13.5 RETURNS 366 6.13.6 RECAPITULATIVE
STATEMENTS 366 6.13.7 OTHER PROVISIONS 367 6.13.8 OBLIGATIONS IN RESPECT
OF IMPORTS 368 6.14 SPECIAL SCHEMES 369 6.14.1 SMALL AND MEDIUM-SIZED
ENTERPRISES 369 6.14.2 FARMERS 370 6.14.3 TRAVEL AGENTS 370 6.14.4
SECOND-HAND GOODS, WORKS OF ART, COLLECTORS ITEMS AND ANTIQUES 371
6.14.5 INVESTMENT GOLD 372 6.14.6 NON-ESTABLISHED TAXABLE PERSONS
SUPPLYING ELECTRONIC SERVICES TO NON- TAXABLE PERSONS 373 6.15
DEROGATIONS 376 6.15.1 DEROGATIONS APPLYING UNTIL THE ADOPTION OF
DEFINITIVE ARRANGEMENTS 376 6.15.2 DERO GATIONS S UBJ ECT TO
AUTHORISATION 377 6.16 MISCELLANEOUS 378 6.16.1 IMPLEMENTING MEASURES
378 6.16.1,1 THE COUNCIL REGULATION LAYING DOWN IMPLEMENTING MEASURES
380 6.16.2 VAT COMMITTEE 382 6.16.3 CONVERSION RATES 382 6.16.4 TAXES,
NOT TO BE CHARACTERISED AS TURNOVER TAXES 383 6.17 FINAL PROVISIONS 384
6.17.1 TRANSITIONAL ARRANGEMENTS AND TRANSITIONAL MEASURES 384 6.17.2
TRANSPOSITION AND ENTRY INTO FORCE 384 CHAPTER 7 EXCISES AND ENERGY
TAXATION 387 7.1 INTRODUCTION 387 7.2 THE HORIZONTAL DIRECTIVE 390 7.2.1
PRODUCTS SUBJECT TO EXCISE DUTIES 390 7.2.1.1 OTHER TAXES ON THE EXCISE
PRODUCTS, OTHER PRODUCTS OR SERVICES 391 XV CONTENTS 7.2.2 TAXABLE EVENT
AND CHARGEABILITY 395 7.2.3 PRODUCTION, PROCESSING AND HOLDING 399 7.2.4
MOVEMENT OF GOODS 400 7.2.5 PAYMENT OF THE DUTY 401 7.2.6 ANTI-AVOIDANCE
PROVISIONS 403 7.2.6-1 THE PROPOSAL ON INTRA-EU MOVEMENT OF EXCISED
PRODUCTS 409 7.2.7 EXEMPTIONS 411 7.3 THE ORIGINAL RULES WITH REGARD TO
MINERAL OILS 7.3.1 THE RATES ON MINERAL OILS 7.4 ALCOHOL AND ALCOHOLIC
BEVERAGES 416 7.4.1 BEER 417 7.4.2 WINE 417 7.4.3 FERMENTED BEVERAGES
OTHER THAN WINE AND BEER 419 7.4.4 INTERMEDIATE PRODUCTS 419 7.4.5 ETHYL
ALCOHOL 420 7.5 TOBACCO 421 7.5.1 THE RATES ON TOBACCO 425 7.6 ENERGY
AND ENVIRONMENTAL TAXATION 427 7.6.1 REGISTRATION TAX 429 7.7 THE NEW
DIRECTIVE ON ENERGY TAXATION 431 7.7.1 THE SCOPE 432 7.7.2 LEVELS OF
TAXATION 434 7.7.2.1 MOTOR FUELS 435 7.7.2.2 HEATING FUELS 436 7.7.2.3
ELECTRICITY 439 7.7.3 EXEMPTIONS AND TAX REFUNDS 440 7.7.3.1 COMPULSORY
EXEMPTIONS AND TAX REFUNDS 440 7.7.3.2 FACULTATIVE EXEMPTIONS AND
REDUCTIONS 441 7.7.4 HOLDING AND MOVEMENT OF PRODUCTS 444 7.7.5
CHARGEABLE EVENT AND CHARGEABILITY 444 7.7.6 FINAL PROVISIONS 447
CHAPTER 8 CAPITAL DUTY 449 8.1 INTRODUCTION 449 8.2 THE PLACE OF
TAXATION 449 8.3 CAPITAL COMPANY 450 8.4 TRANSACTIONS SUBJECT TO CAPITAL
DUTY 451 8.4.1 TRANSACTIONS THAT MUST BE SUBJECT TO CAPITAL DUTY 451
8.4,2. TRANSACTIONS THAT MAY BE SUBJECT TO CAPITAL DUTY 453 8.5 BASIS OF
ASSESSMENT 456 XVI CO 8.5 8.5 8.6 8.7 8.8 8.9 NTENTS .1 .2 GENERAL
EXCLUSIONS FROM THE BASIS OF ASSESSMENT RATES EXEMPTIONS PROHIBITION OF
OTHER SIMILAR TAXES CONCLUSION 456 459 462 464 465 472 CHAPTER 9 THE
PARENT-SUBSIDIARY DIRECTIVE 475 9.1 INTRODUCTION 475 9.2 MAIN FEATURES
477 9-3 QUALIFYING COMPANIES (ARTS. 2 AND 3) 478 9.3.1 'COMPANY OF A
MEMBER STATE' AND 'PERMANENT ESTABLISHMENT' (ART. 2) 478 (I) LEGAL FORM
478 (II) FISCAL RESIDENCE 479 (IN) SUBJECT TO CORPORATION TAX 480 9.3.2
PARENT AND SUBSIDIARY STATUS (ART. 3) 483 (IV) (GRADUALLY LOWER) MINIMUM
HOLDING REQUIREMENT (ART. 3 (1) (A)) 48 3 (V) MINIMUM HOLDING PERIOD
(ART. 3(2)) 484 9.3.3 NO OTHER REQUIREMENTS 487 9.4 INBOUND DIVIDENDS:
EXEMPTION OR INDIRECT CREDIT (ART. 4) 487 9.4.1 THE GENERAL RULE; CHOICE
OF EXEMPTION OR INDIRECT CREDIT; EVEN ASYMMETRICAL? 487 9.4.2 (NO)
CREDIT FOR REMAINING WITHHOLDING TAX 489 9.4.3 RESPECTING BOTH CIN AND
CEN 489 9.4.4 ORDINARY CREDIT; EXCESS FOREIGN CORPORATION TAX 490 9.4.5
MULTI-TIER CREDIT 490 9.4.6 (NON-)DEDUCTIBILITY OF CHARGES RELATED TO
THE HOLDING (ART. 4(2)); THE IT OSAL CASE 491 9.5 'DISTRIBUTIONS OF
PROFITS'; CONSTRUCTIVE DIVIDENDS; HYBRID (TRANSPARENT) ENTITIES 498
9.5.1 DISTRIBUTIONS OF PROFITS (ART. 1) 498 9.5.2 HYBRID ENTITIES (ART,
4(1 A)); FISCAL TRANSPARENCY 500 9.6 OUTBOUND DIVIDENDS: ABOLITION OF
WITHHOLDING TAX (ART. 5) 501 9.6.1 THE GENERAL RULE 501 9.6.2
TRANSITIONAL AND DELETED DEROGATIONS 502 9.6.3 'WITHHOLDING TAX'; THE
EPSON EUROPE, ATHINAI'KI ZYTHOPOIIA % OCE VAN DER GRINTEN AND FIIGLO
CASES 503 9.6.4 ARTICLE 6; (NO) PRECOMPTE MOBILIER 506 9.6.5 IMPUTATION
SYSTEMS; IMPUTATION TAXES; CROSS-BORDER PAYMENT OF IMPUTATION CREDIT
(ART. 7) 506 XVII CONTENTS 9.7 NO TEMPORAL COMPARTAIENTALIZATION OF
DIVIDENDS; (NO) WRITE-DOWN OF THE HOLDING SUBSEQUENT TO DISTRIBUTION 508
9.8 ANTI-ABUSE RESERVATION (ART. 1(2)) 508 9.9 IMPLEMENTATION; DIRECT
EFFECT; PRIVATE ENFORCEMENT 511 9.10 CONSEQUENCES 514 CHAPTER 10 THE
FISCAL MERGER DIRECTIVE 517 10. R INTRODUCTION; OBJECTIVE; HISTORY 517
10.2 AD HOC TAX PROBLEMS OF MERGERS 520 10.3 LONGER TERM TAX PROBLEMS OF
(SHARE) MERGERS 520 10.4 OPERATIONS COVERED (ART. 2) 523 10.4.1 THE
OPERATIONS LISTED IN ARTICLE 2(A-D) AND (J) 523 (A) LEGAL MERGER 523 (B)
LEGAL DIVISION 523 (BA) PARTIAL DIVISION (SPLIT-OFF) 523 (C) TRANSFER OF
ASSETS (ASSET MERGER, CONTRIBUTION OF ASSETS) 524 (D) EXCHANGE OF SHARES
(SHARE MERGER) 524 (J) TRANSFER OF THE REGISTERED OFFICE OF AN SE OR SCE
525 10.4.2 'BRANCH OF ACTIVITY' (ART. 2(1)); INDEPENDENT FUNCTIONING 526
10.4.3 COVERAGE AFTER THE SEVJC CASE AND THE IMPLEMENTATION OF THE 2005
AMENDMENT AND THE 2005 COMPANY LAW DIRECTIVE ON CROSS-BORDER MERGERS OF
LIMITED LIABILITY COMPANIES 528 10.5 10% ADDITIONAL CASH PAY-OUT (ART.
2) 531 10.6 GIST AND SYSTEM OF THE DIRECTIVE 533 RO,7 QUALIFYING
COMPANIES (ART. 3) 534 LEGAL FORM 535 * FISCAL RESIDENCE 535 *
SUBJECTION TO NATIONAL CORPORATION TAX 53 5 10.8 TAXATION OF THE
COMPANIES INVOLVED 536 10.8.1 DEFERRAL OF CAPITAL GAINS TAX AND
CARRY-OVER OF BALANCE-SHEET VALUES (ARTS. 4, 9 AND 10B) 536 10.8.2
CARRY-OVER OF LOSSES CONNECTED TO THE REMAINING BRANCH (ARTS. 6 AND R
C(A)) 537 10.8.3 CARRY-OVER OF TAX-FREE PROVISIONS AND RESERVES (ARTS.
5 AND IOC(I)) 538 10.8.4 BRANCH REQUIREMENT (ARTS. 4(I)(B) AND IOB(I))
538 10.8.5 VALUATION OF SHARES RECEIVED 541 10.8.6 HYBRID (TRANSPARENT)
ENTITIES 542 10.9 CANCELLATION OF SHARES (ART. 7) 543 10.10 TAXATION OF
THE SHAREHOLDERS INVOLVED (ARTS. 8, 10A AND IOD) 544 10.11 CONTRIBUTION
OR INCORPORATION OF A FOREIGN BRANCH (ART. 10) 546 XVIII CONTENTS 10.12
OPERATIONS AND MIGRATIONS NOT COVERED 547 10.13 THE ANTI-ABUSE
RESERVATION (ART. 11) 548 10.13.1 EVASION AND AVOIDANCE 548 10.13.2 THE
LEUR-BLOEM CASE; INTRODUCTION 550 10.13.3 ADMISSABILITY: INTERNAL
SITUATION, BUT NATIONAL LAW REFERS TO EC LAW 551 10.13.4 THE SUBSTANTIVE
QUESTIONS; THE ANTI-ABUSE CLAUSE; 'RESERVATION OF COMPETENCE' 552
10.13.5 IMPLICATIONS OF LEUR-BLOEM; DIVISION OF THE ONUS OF PROOF 553
IO. 13.6 PURELY FISCAL ADVANTAGES ARE NOT 'VALID COMMERCIAL REASONS' 555
10.13.7 IS THE ANTI-ABUSE RESERVATION REDUNDANT? 557 10.13.8 EMPLOYEE'S
REPRESENTATION 558 10.14 IMPLEMENTATION 559 1 O. 15 CONSEQUENCES 560
CHAPTER 11 TRANSFER PRICING AND THE ARBITRATION CONVENTION 563 11.1
INTRODUCTION 563 .1.1,1 TRANSFER PRICING 563 11.1.2 THE CONVENTION;
SUNSET WITHIN FIVE YEARS; REANIMATION WITH RETROACTIVE EFFECT; ACCESSION
OF NEW MEMBER STATES 565 11.2 LEGAL BASIS 567 11.3 PRINCIPLE AND MAIN
FEATURES 569 11.4 INTERPRETATION AND APPLICATION 571 11.4.1 IN GENERAL
571 11.4.2 THE JOINT TRANSFER PRICING FORUM; TWO CODES OF CONDUCT 572
11.5 SCOPE 574 11.6 THE PROCEDURES 575 11.6.1 NOTIFICATION AND
OBJECTIONS 57 5 .1,6,2 MUTUAL AGREEMENT PROCEDURE 576 11.6.3 ARBITRATION
PROCEDURE 577 11.6.4 ELIMINATION OF DOUBLE TAXATION 579 11.7 DURATION
580 11.8 THE FUTURE: CCCTB AND FORMULA APPORTIONMENT; IAS/IFRS? 580 11.9
NEGATIVE INTEGRATION; THE LANKHORST AND THIN CAP CASES; THIN
CAPITALIZATION AND THE PROPORTIONALITY OF THE ARM'S LENGTH TEST 584
CHAPTER 12 TAX ASPECTS OF THE EUROPEAN ECONOMIC INTEREST GROUPING (EEIG)
AND THE EUROPEAN COMPANY (SE) 591 12.1 INTRODUCTION; EUROPEAN LEGAL
FORMS FOR BUSINESS: EEIG, SE (AND SCE) 591 12.2 GENERAL LEGAL ASPECTS OF
THE EEIG 593 XIX 12.3 12.3-1 12.3.2 12.4 12.5 12.5.1 12.5.2 12.6 TAX
ASPECTS OF THE EEIG DIRECT TAXES INDIRECT AND PAYROLL TAXES GENERAL
LEGAL ASPECTS OF THE SOCIETAS EUROPAEA TAX ASPECTS OF THE SOCIETAS
EUROPAEA DIRECT TAXES INDIRECT TAXES (J) THE PRE-REGISLRATION PERIOD (2)
THE CREATION OF A NEW LEGAL ENTITY (3) TRANSFORMATION (4) TRANSFER OF
THE SEAT ($) INTRA-COMPANY TRANSACTIONS THE EUROPEAN COOPERATIVE SOCIETY
CONTENTS 594 594 596 597 599 599 602 603 604 605 606 606 606 CHAPTER 13
THE INTEREST AND ROYALTY DIRECTIVE 609 1 3-1 INTRODUCTION; BACKGROUND
AND HISTORY 609 13.2 THE EXEMPTION FROM SOURCE STATE TAX 612 13.2.1 MAIN
RULES; DEFINITIONS; BENEFICIAL OWNERSHIP (ART. 1) 612 13.2.2 EXCLUSION
OF DIVIDEND-LIKE AND NOT AT ANN'S LENGTH PAYMENTS 614 13.2.3 PROCEDURAL
REQUIREMENTS (ART 1(11)-(14)) 614 13.2.4 REPAYMENT CLAIM IF EXEMPTION
FAILED (AIT, I(I5)-(I6)) 615 13.3 TRANSITIONAL DEROGATIONS FOR SOME
MEMBER STATES; ORDINARY CREDIT FOR RESIDUAL SOURCE TAX (ART. 6) 615 13.4
QUALIFYING COMPANIES (ART. 3); 'ASSOCIATED COMPANY' AND 'PERMANENT
ESTABLISHMENT' 616 13.4.1 'COMPANY OF A MEMBER STATE' (ART. 3(A)) 616
13.4.2 'ASSOCIATED'COMPANY (ART. 3(B)) 617 13.4.3 MINIMUM ASSOCIATION
PERIOD (ART. 1(10)) 618 13.4.4 PERMANENT ESTABLISHMENT (ART. 3(C)) 619
13.5 DEFINITIONS OF'INTEREST* AND 'ROYALTY' 619 13.6 ANTI-AVOIDANCE
PROVISIONS 620 13.7 SOME COMMENTS 623 CHAPTER 14 THE SAVINGS INTEREST
DIRECTIVE 625 14. R INTRODUCTION; HISTORY AND (ECONOMIC) BACKGROUND 625
14.2 DATES OF APPLICATION; EXTENSION TO THIRD STATES, TO DEPENDENT AND
ASSOCIATED TERRITORIES AND TO TWELVE NEW MEMBER STATES 627 14.3 MAIN
FEATURES, SCOPE AND SYSTEM 629 XX CONTENTS 14.3. I THE ULTIMATE SYSTEM:
EXCHANGE OF INFORMATION AND RESIDENCE STATE TAXATION 629 14.3.2
TRANSITIONAL SOURCE TAXATION IN THREE MEMBER STATES; DOUBLE TAXATION
RELIEF; RENEGOTIATION OF TAX TREATIES? 631 14.4 DEFINITIONS 632 144.1
'PAYING AGENT'(AIT. 4) 632 14.4.2 'BENEFICIAL OWNER' 633 14.4.3
'INTEREST PAYMENT' 634 14.5 IDENTIFICATION OF THE BENEFICIAL OWNER AND
DETERMINATION OF HIS RESIDENCE 635 14.6 CONTENT AND EXCHANGE OF THE
INFORMATION 636 14.7 GRANDFATHER CLAUSE 636 14.8 SOME CONCLUDING REMARKS
637 CHAPTER 15 CROSS-BORDER LOSS RELIEF 641 15.1 INTRODUCTION; THE
ISSUES 641 15.2 TECHNICAL BACKGROUND 643 15.2.1 TIMING 643 15.2.2
WORLD-WIDE TAXATION 643 15.2.3 CREDIT AND EXEMPTION; TERRITORIAL
TAXATION 643 15.2.4 RECAPTURE OF PREVIOUSLY DEDUCTED FOREIGN BRANCH
LOSSES 644 15.3 THE COMMISSION PROPOSAL, WITHDRAWN IN 2001 645 15.3.1
THE PROP OSED SYSTEM 645 (I) FOREIGN BRANCH LOSSES 645 (IT) FOREIGN
SUBSIDIARY LOSSES 646 15.3.2 EXAMPLES 647 (I) CREDIT METHOD (BRANCH) 647
(IT) DEDUCTION AND REINCORPORATION METHOD (BRANCH) 648 1 5-3-3 SCOPE,
DEFINITIONS AND QUALIFICATION REQUIREMENTS IN THE WITHDRAWN PROPOSAL 648
15.3.4 AUTOMATIC REINSTATEMENT OF LOSSES PREVIOUSLY DEDUCTED 649 15.4
NEGATIVE INTEGRATION: THE ECJ CASE LAW 650 15.4.1 PRE-MARKS&SPENCER CASE
LAW 650 15.4.2 MARKS & SPENCER II: CROSS-BORDER LOSS RELIEF FOR TERMINAL
SUBSIDIARY LOSSES 653 15.4.3 PENDING CASES 655 15.5 THE 2006 COMMISSION
COMMUNICATION 658 XXI CONTENTS CHAPTER 16 MUTUAL ASSISTANCE IN THE
ASSESSMENT AND RECOVERY OF TAX CLAIMS 661 16. I DIRECT TAXES 661 16. I.
I BACKGROUND AND HISTORY; LEGAL BASIS 661 16.1.2 SCOPE OF THE ASSESSMENT
ASSISTANCE DIRECTIVE 666 (I) SOLELY ASSESSMENT OF TAX LIABILITY 666 (IT)
TAXES COVERED 666 (IN) PERSONAL SCOPE 667 (IV) CONTENT OF THE
INFORMATION 667 (V) CHANNEL OF EXCHANGE 667 (VI) RELATIONSHIP WITH THE
OBJECT OF THE SAVINGS INTEREST DIRECTIVE 66 8 (VII) DELIMITATION CLAUSE
668 (VIII) TEMPORAL SCOPE 668 16.1.3 TYPES OF EXCHANGE 669 (I) ON
REQUEST (ART. 2); NATIONAL TREATMENT OF FOREIGN REQUESTS 669 (IT)
AUTOMATIC (ART. JJUNCTO G) 669 (IN) SPONTANEOUS (ART. 4) 670 16.1.4
ADMISSION OF FOREIGN OFFICIALS 671 16.1.5 NOTIFICATION OF FOREIGN TAX
DECISIONS 672 16.1.6 SIMULTANEOUS CONTROLS 672 16.1.7 CONFIDENTIALITY
AND OTHER LIMITATIONS ON THE USE OF THE INFORMATION OBTAINED 672 16.1.8
GROUNDS FOR REFUSAL OF COOPERATION 674 * 'NATIONALTREATMENT'(PARAGRAPH
1) 674 - COMMERCIAL SECRETS (PARAGRAPH 2) 675 - ORDREPUBLIC (PARAGRAPH
2) 675 * RECIPROCITY CLAUSE (PARAGRAPH 3) 676 16.1.9 TAXPAYER'S JUDICIAL
PROTECTION 676 16.1.10 OECD/COUNCIL OF EUROPE MULTILATERAL CONVENTION ON
MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS 676 16. R. 11
CONCURRENCE AND CONFLICT RULES 678 16.1.12 MUTUAL ASSISTANCE IN THE
RECOVERY OF TAX CLAIMS 680 16.2 INDIRECT TAXES 682 16.3 THE
INTRA-COMMUNITY TRADE STATISTICAL INFORMATION SYSTEM INTRASTAT 682
16.3.1 THE SCOPE OF THE REGULATION 683 16.3.2 DATA SOURCES AND REFERENCE
PERIOD 685 16.3.3 THE PARTIES RESPONSIBLE FOR PROVIDING THE INFORMATION
685 16.3.4 THE INFORMATION THAT SHOULD (OR MAY) BE COLLECTED 686 16.3.5
SIMPLIFICATION WITHIN THE INSTRASTAT SYSTEM 689 16.3.6 CONFIDENTIALITY
690 XXII CONTENTS 16.3.7 THE TRANSMISSION OF DATA 691 16.3.8 THE
COMMITTEE PROCEDURE 692 16.4 REGULATION (EC) NO. 1798/2003 ON
ADMINISTRATIVE COOPERATION 694 16.4.1 LEGAL BASIS 695 16.4.2 SCOPE 696
16.4.3 EXCHANGE OF INFORMATION 698 16.4.3.1 COOPERATION ON REQUEST 700
(A) REQUEST FOR INFORMATION 700 (B) REQUEST FOR ADMINISTRATIVE ENQUIRIES
700 (C) PRESENCE IN ADMINISTRATIVE OFFICES AND PARTICIPATION IN
ADMINISTRATIVE ENQUIRIES 701 (D) SIMULTANEOUS CONTROLS 701 16.4.3.2
EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST 701 (1) INFORMATION ON
NON-ESTABLISHED TRADERS 703 (2) INFORMATION ON NEW MEANS OF TRANSPORT
703 (3) INFORMATION CONCERNING DISTANCE SELLING NOT SUBJECT TO VA T IN
THE MEMBER STATE OF ORIGIN 703 (4) INFORMATION CONCERNING
INTRA-COMMUNITY TRANSACTIONS PRESUMED TO BE IRREGULAR 704 (5)
INFORMATION ON (POTENTIAL) 'MISSING TRADERS ' 704 16.4.4 CONDITIONS
GOVERNING THE EXCHANGE OF INFORMATION 708 16.4.4.1 CONFIDENTIALITY 709
16.4.4.2 INSTITUTIONAL FRAMEWORK 710 16.4.5 ADMINISTRATIVE COOPERATION
IN THE FIELD OF EXCISE DUTIES 711 PART C NEGATIVE INTEGRATION 713
CHAPTER 17 NEGATIVE INTEGRATION OF DIRECT TAXES; THE ECJ CASE LAW ON
TAXATION AND FREE MOVEMENT 715 17.1 SOURCE AND RESIDENCE TAXATION;
INBOUND AND OUTBOUND FLOWS OF INCOME; THE BASIC CLASH BETWEEN
INTERNATIONAL TAX LAW AND COMMUNITY LAW 715 17.2 TERRITORIALLY PRINCIPLE
OR EU-WIDE TAXATION 720 17.3 BASIC ASSUMPTIONS, PRINCIPLES, TRENDS AND
GENERAL ISSUES IN THE COURT'S DIRECT TAX JURISPRUDENCE 724 17.3.1 THE
BALANCING ACT; 'SECOND GENERATION' CASE LAW 724 17.3.2 THE INTERNAL
MARKET COMPATIBILITY STANDARD: TO SUBJECT OR NOT TO SUBJECT; THE
RELEVANT 'TAX MARKET' FOR COMPARISON PURPOSES; ASSERTION AND EXERCISE OF
TAXING POWER 727 XXIII CONTENTS R 7-3'3 DEPARTURES FROM THE
SUBJECT-TO-TAX APPROACH: 'ALWAYS SOMEWHERE' (ONE-MARKET), MUTUAL
RECOGNITION, FOLLOW-THE-DIRECTIVE, AND NEUTRALIZATION IN THE OTHER
JURISDICTION 733 ^*S^- 1 INTRODUCTION 733 R 7-3-3- 2 THE
'ALWAYS-SOMEWHERE' OR 'ONE-MARKET' APPROACH; DE GROOT, BOSAL, MARKS &
SPENCER II AND N. V. INSPECTEUR 733 1 7-3-3-3 THE MUTUAL RECOGNITION
APPROACH; EUROWINGS, ICI, ALETALLGESELLSCHAFT AND OYAA 737 J 73-3-4 THE
FOLLOWDIE-DIRECTIVE APPROACH; ACCEPTANCE OF THE CREDIT METHOD 740 R
7-3-3-5 THE OVERALL-APPROACH: NEUTRALIZATION IN THE OTHER JURISDICTION;
DE GROOT, DENKAVIT FRANCE, AMURTA 741 17.3.4 THE DEVELOPING ECJ VIEWS ON
PREVENTION OF ABUSE OF RIGHTS IN TAX MATTERS AND ITS RELATION TO FISCAL
COHERENCE/BALANCED ALLOCATION 746 17.3.4.1 OVERVIEW 746 17.3.4.2 THE
FIRST SHOT ACROSS THE BOWS: AVOIR FISCAL; ABUSE IS NO EXCUSE 747
17.3.4.3 PREVENTION OF ABUSE OF RIGHTS AS A GENERAL PRINCIPLE OF
COMMUNITY LAW; ICI, EUROWINGS, EMSLAND-STDRKE, HALIFAX AND CADBURY
SCHWEPPES (AND MANY MORE) 747 17.3.4.4 THE MOST RECENT CASE LAW: GENERAL
EXCLUSIONS OF CATEGORIES OF CROSS-BORDER CASES; FISCAL COHERENCE REALLY?
753 17.3.4.5 PROCEDURAL ISSUES; DIVISION OF THE BURDEN OF PROOF AND
CONSEQUENCES OF A FINDING OF ABUSE 756 R 7'3-5 ALLOWING GENERAL TAX BASE
PROTECTION: FISCAL COHESION, FISCAL TERRITORIALITY, AND PRESERVATION OF
A BALANCED ALLOCATION OF TAXING POWER; SOURCE COUNTRY ENTITLEMENT 759 I
7-3-S- 1 INTRODUCTION; RISE AND FALL OF FISCAL COHESION; BACHMANN 759
17.3.5.2 THE FISCAL PRINCIPLE OF TERRITORIALITY; FUTURA, MARKS & SPENCER
II AND N. V. INSPECTEUR 761 1 7 * 3 * S * 3 THE NEED TO PRESERVE A
BALANCED ALLOCATION OF TAXING POWER 7 64 J7-3-54 JURISDICTIONAL COHESION
IN NON-TAX CASES 766 *7-3-5-5 CONCLUSION: ONE SINGLE (BUT MURKY)
CONCEPT; DOES A BALANCED ALLOCATION EXCLUDE ABUSE? 767 17.4 GENERAL
TECHNICAL TAX ISSUES IN THE CASE LAW 768 17.4.1 DIVISION OF TAX
JURISDICTION AND DOUBLE TAXATION RELIEF MECHANISMS; TAX TREATY ISSUES
768 17.4.1.1 INTRODUCTION AND OVERVIEW; NATIONAL AUTONOMY; TAX TREATIES;
OECD MODEL 'NOT UNREASONABLE' 768 17.4.1 .2, TREATIES TO BE REGARDED AS
NATIONAL LAW; THE OVERALL APPROACH 772 XXIV CONTENTS 17.4.1.3 LIMITATION
ON BENEFITS, BENEFICIAL OWNERSHIP, (NO) MOST- FAVOURED NATION TREATMENT,
TREATIES WITH THIRD STATES 773 17.4.1.4 THE BASICS OF TAX TREATIES FROM
A FREE MOVEMENT PERSPECTIVE; THE GILLY CASE 776 17.4.1.5 TREATY
OVERRIDES 779 17.4.2 EXIT TAXES 780 17.4.2.1 THE RESTRICTION; TYPES OF
EXIT TAXES 780 17.4.2.2 EMIGRATION OF INDIVIDUALS 782 17.4.2.3
EMIGRATION OF COMPANIES 786 17.5 INDIVIDUAL INCOME TAXATION 790 17.5.1
TAX SCALES AND CORRECTION OF WITHHOLDING TAX BY ASSESSMENT ON YEAR BASIS
790 17.5.2 INCOME-RELATED DEDUCTIONS 791 17.5.3 PERSON-AND
FAMILY-RELATED TAX ALLOWANCES 793 17.5.3.1 HOME STATE RESPONSIBILITY; NO
NATIONAL TREATMENT IN THE SOURCE STATE 793 17.5.3.2 BUT RESIDENTS AND
NONRESIDENTS ARE NOT IN A D IFFERENT POSITION 797 J 7-5-3-3 EXACERBATING
DISPARITIES 799 17.5.3.4 THE MECHANICS OF PREVENTION OF DOUBLE TAXATION
799 ^L-S-Z'S PROGRESSION IN CROSS-BORDER SITUATIONS; TWO INCONSISTENCIES
OF INTERNATIONAL TAX LAW 800 17.5.3.6 TRYING TO GET IT RIGHT 801 L
7-5-3 7 THE DE GROOT CASE: A CHANCE MISSED 803 17.5.4 PENSIONS AND
ANNUITIES 806 17.5.5 NATIONAL TREATMENT OF FOREIGN-SOURCE PORTFOLIO
INVESTMENT INCOME 807 17.5.5.1 NATIONAL TREATMENT OF FOREIGN DIVIDENDS:
EXIT IMPUTATION SYSTEMS 807 17.5.5.2 ORDINARY CREDIT FOR FOREIGN
WITHHOLDING TAXES; BUT: THE KERCKHAERT-MORRES ESCAPE 810 17.5.6 PRIVATE
INVESTMENT INCENTIVES ALSO FOR CROSS-BORDER INVESTMENTS 813 17.6
CORPORATE INCOME TAXATION 814 17.6.1 HOST STATE: EQUAL TREATMENT OF
BRANCHES (NONRESIDENTS) AND SUBSIDIARIES (RESIDENTS) 814 17.6.2 ORIGIN
STATE: EQUAL TREATMENT OF PARENTS OF FOREIGN SUBSIDIARIES AND PARENTS OF
DOMESTIC SUBSIDIARIES? 817 17.6.3 GROUP TAXATION S CHEMES 818 17.6.4
TRANSFER PRICING AND THIN CAPITALIZATION 820 17.6.5 CROSS-BORDER LOSS
RELIEF 820 17.6.6 CFC LEGISLATION 820 17.6.7 CROSS-BORDER DIVIDEND
TAXATION AND TAX CREDITING 825 XXV CONTENTS 17.6.7. I POSSIBLE
DISCRIMINATIONS OF CROSS-BORDER (GROUP) DIVIDENDS; JURIDICAL AND
ECONOMICAL DOUBLE TAXATION 825 17.6.7.2 OUTBOUND DIVIDENDS: TAXATION, BY
THE SOURCE STATE, OF NONRESIDENT SHAREHOLDERS/PARENT COMPANIES 827
17.6.7.3 INBOUND DIVIDENDS: TAXATION OF FOREIGN-SOURCE DIVIDENDS IN THE
HANDS OF RESIDENTS 829 17.6.8 CONCLUDING REMARKS 833 INDEX 835 TABLE OF
CASES 845 COURT OF JUSTICE OF THE EC 845 COURT OF FIRST INSTANCE OF THE
EC 861 EFT A COURT 861 XXVI |
| adam_txt |
CONTENTS LIST OF ABBREVIATIONS XXVII PART A GENERAL I CHAPTER 1
INTRODUCTION 3 CHAPTER 2 TAXES IN THE EC TREATY; INTEGRATION BASES 9 2.1
INTRODUCTION; EC CUSTOMS UNION 9 2.2 HARMONIZATION OF (OTFIER) INDIRECT
TAXES (ART. 93) 10 2.3 PROHIBITION OF DISCRIMINATORY AND PROTECTIVE
PRODUCT TAXATION (ART. 90) AND IMPORT RESTRICTIONS (ART. 28) 11 2.4
REMAINING TAX PROVISIONS 16 2.5 ABSENCE OF DIRECT-TAX HARMONIZATION
PROVISIONS; UNANIMITY REQUIREMENT FOR DIRECT AND INDIRECT TAXES 18 2.6
PROHIBITION OF STATE AID (ART. 87) 21 2.7 ELIMINATION OF DISTORTIONS
(ART. 96) 22 2.8 ARTICLE 58 OF THE EC TREATY: 'TAXPAYERS WHO ARE NOT IN
THE SAME POSITION' 23 2.9 A REVISION TREATY RATHER THAN A CONSTITUTION
FOR EUROPE 26 CHAPTER 3 GENERAL EC LAW CONCEPTS AND TAX LAW 29 3.1
INTRODUCTION 29 3.1.1 A COMMON MARKET 29 3.1.2 INTERACTION BETWEEN
POSITIVE AND NEGATIVE INTEGRATION; DIRECT AND INDIRECT TAXES; LIMITS TO
THE ECJ'S POSSIBILITIES 29 3.1.3 ACCESS TO THE TREATY FREEDOMS;
STANDING; ABUSE OF THE FREEDOMS 32 3.1.3.1 THE CAPACITY REQUIRED FOR
RELIANCE ON EC TREATY FREEDOMS 3 2 3.1.3.2 CASE LAW BEFORE AND AFTER
ENTRY INTO FORCE OF THE RIGHT OF RESIDENCE 33 IX CONTENTS .1,3.3 TREATY
ACCESS IN DIRECT TAX CASES: ASSCHER, GILLY, PUSA AND N . V. INSPECTEUR
36 3.1.3.4 ABUSE DOESNOT CANCEL TREATY ACCESS (BUT MAY JUSTIFY A
RESTRICTION), OR DOES IT? 41 3.1.4 COMMUNITY LOYALTY; OBSERVATION OF'THE
LAW'; GENERAL PRINCIPLES OF COMMUNITY LAW 43 3.2 THE FOUR FREEDOMS 44
3.2. I NONDISCRIMINATION APPROACH AND NON-OBSTACLE APPROACH; MARKET
ACCESS AND MARKET EQUALITY; THE RULE OF REASON 44 3.2.1.1
DISCRIMINATIONS AND OBSTACLES 44 3.2.1.2 PERMISSIBLE OBSTACLES TO FREE
TRADE; THE RULE OF REASON 47 3.2.2 ACCEPTED RULE OF REASON
JUSTIFICATIONS FOR (FISCAL) MARKET OBSTACLES 49 3.2.3 FREE QRCULATION OF
GOODS AND DIRECT TAXES; THE FRENCH NEWSPAPERS AND KRANTZ CASES 52 3.2.4
THE FREEDOM TO PROVIDE (AND PURCHASE) SERVICES 53 3.2.5 THE FREE
MOVEMENT OF PERSONS AND THE RIGHT OF RESIDENCE 54 (I) INTRODUCTION 54
(II) FREE MOVEMENT OF WORKERS 54 (HI) THE RIGHT OF ESTABLISHMENT 55 (IV)
FISCAL SIGNIFICANCE 57 3.2.6 FREEDOM OF CAPITAL AND PAYMENTS (EXTENDING
TO THIRD STATES) 57 3.2.6.1 GENERAL 57 3.2.6.2 THIRD STATE CAPITAL
MOVEMENT 59 3.2.6.3 TAX EVASION AND MONEY LAUNDERING 62 3.2.7 DIRECT AND
INDIRECT DISCRIMINATION, RESTRICTIONS, DISPARITIES AND DISLOCATIONS;
CONVERGENCE OF FUNDAMENTAL FREEDOMS 63 (I) DISCRIMINATION AND MEASURES
WITHOUT DISTINCTION 63 (II) DISCRIMINATION/RESTRICTIONS AND DISPARITIES
68 (III) DISLOCATIONS (TAX BASE COMPARTMENTALIZATION) DISTINGUISHED FROM
DISCRIMINATION AND DISPARITIES: EC LAM REQUIRES NATIONAL TAX TREATMENT
OF NONRESIDENTS 69 (IV) DERIVATIVE (SECOND-TIER) DISCRIMINATION 76 3.3
NORMAL CONDITIONS OF COMPETITION (A 'LEVEL PLAYING FIELD') 77 3.4
COMMUNITY LOYALTY 80 3.5 EFFECTIVENESS OF EC LAW: DIRECT EFFECT,
PRIMACY, CONSISTENT INTERPRETATION; STATE LIABILITY; NATIONAL TIME
LIMITS; THE PROCEDURAL RULE OF REASON 83 3.5.1 DIRECT EFFECT AND PRIMACY
OF EC LAW; HORIZONTAL EFFECT; CONSISTENT INTERPRETATION 84 3.5.2
ENFORCEMENT OF EC LAW: THE PRINCIPLES OF EFFECTIVENESS AND EQUIVALENCE;
THE PROCEDURAL RULE OF REASON 88 X CONTENTS 3.5.2.1 NATIONAL PROCEDURAL
AUTONOMY AND THE TWO LIMITS TO IT 88 3.5.2.2 ILLUSTRATION: RESTRICTION
ON RESTITUTION OF OVERPAID TAX; THE PROCEDURAL RULE OF REASON 90 3.5.2.3
COSTS OF LEGAL COUNSEL 93 3.5.2.4 APPLICATION OF EC LAW EX OFFICIO?
EFFECTIVE ACCESS TO LEGAL REMEDY 93 3.5.3 NATIONAL TIME LIMITS 94
3.5.3.1 INTRODUCTION; EQUIVALENCE AND EFFECTIVENESS 94 3.5.3.2 FORUM
SHOPPING; IS FILING A TAX RETURN WHICH WILL NOT BE ACCEPTED 'EXCESSIVELY
DIFFICULT'? METALLGESELKCHAFT AN D THIN CAP GLO 95 3.5.3.3 REVISION OF
FINAL ADMINISTRATIVE DECISIONS; KUHNE & HEITZ, AREA R AND I~Z 1 AND
KAPFERER 99 3.5.3.4 THE LENGTH OF THE NATIONAL TIME LIMIT 103 3.5.4
MEMBER STATE LIABILITY FOR 'SERIOUS' BREACHES OF EC LAW; PENALTY
PAYMENTS FOR BREACHES 104 3.5.4.1 INTRODUCTION; CONDITIONS FOR LIABILITY
104 3.5.4.2 A 'SUFFICIENTLY SERIOUS' BREACH OF EC LAW 106 3.5.4.3
INTERACTION WITH DIRECT EFFECT; INCIDENTAL DAMAGES 108 3.5.4.4 STATE
LIABILITY FOR WRONGFUL SUPREME COURT JUDGMENTS 109 3.5.4.5 PENALTY
PAYMENTS FOR BREACHES 112 3.6 EXTERNAL (TAX) RELATIONS 112 3.6.1
EXTERNAL TAX TREATY-MAKING POWERS 112 3.6.2 INCOMPATIBILITY WITH
COMMUNITY LAW AND TAX TREATIES WITH THIRD STATES; LOB PROVISIONS 115
CHAPTER 4 EUROPEAN TAX HARMONIZATION POLICY 119 4.1 INDIRECT TAXES 119
4.1.1 FIRST AND SECOND DIRECTIVES 121 4.1.2 THIRD, FOURTH AND FIFTH
DIRECTIVES 123 4.1.3 BACKGROUND OF THE SIXTH D IRECTIVE; THE OWN
RESOURCES 124 4.1.3.1 OTHER NUMBERED VAT DIRECTIVES 127 4.1.4 THE WHITE
PAPER 128 4.1.5 THE 1987 PROPOSALS 133 4.1.5.1 APPROXIMATION OF VAT
RATES 134 4.1.5.2 INTRA-COMMUNITY SUPPLIES OF GOODS 134 4.1.5.3 THE
CLEARING MECHANISM 135 4.1.5.4 SERVICES 136 4.1.6 THE 1989 PROPOSALS 136
4.1.7 THE ABOLITION OF FISCAL FRONTIERS 138 XI CONTENTS 4.1.8 THE
ENVISAGED SYSTEM AFTER 1996 139 4.1.9 A COMMON SYSTEM OF VAT 139 4.1.9.1
HISTORICAL BACKGROUND 140 4.1.9.2 A SYSTEM OF VAT WHICH IS SUITED TO THE
DEMANDS OF THE SINGLE MARKET 14 1 THE LIMITATIONS OF THE PRESENT SYSTEM
141 THE SYSTEM UNDER CONSIDERATION 142 (1) THE ESSENTIAL CHARACTERISTICS
143 (2) KEY FEATURES 143 (J) CONSEQUENCES 144 4.1.1 O THE NEW STRATEGY
146 4.Z DIRECT TAXES 158 4.2.1 INTRODUCTION; SURVEY 158 (I) DIRECT
TAXATION DIFFERENCES AS AN OBSTACLE TO THE COMMON MARKET 1 58 (II) TAX
COMPETITION AND FISCAL. STATE AID 159 (III) MINIMUM HARMONIZATION OF
INDIVIDUAL INCOME TAXES 162 (IV) GOALS AND MEANS OF EC DIRECT-TAX
POLICY; FROM POSITIVE TO NEGATIVE INTEGRATION AND FROM HARD LAW TO SOFT
LAW (AND BACK); 163 (V) PROGRESS AND RESULTS; NEGATIVE INTEGRATION WINS
BY A MILE; A EUROPE OF SEVERAL TAX INTEGRATION SPEEDS? 168 4.2.2 CAPITAL
IMPORT NEUTRALITY (CIN; EXEMPTION) AND CAPITAL EXPORT NEUTRALITY (CEN;
CREDIT) 169 4.2.2.0 SOURCE TAXATION AND RESIDENCE TAXATION; ASSUMPTION
AND EXERCISE OF TAXING JURISDICTION 169 4.2.2.1 CAPITAL EXPORT
NEUTRALITY; THE CREDIT METHOD 172 4.2.2.2 CAPITAL IMPORT NEUTRALITY; THE
EXEMPTION METHOD 174 4.2.2.3 DIFFERENCES AND SIMILARITIES; DEFERRAL; CFG
LEGISLATION 175 4.2.2.4 ACCEPTANCE OF BOTH SYSTEMS; REMAINING
INCONSISTENCIES 178 4.2.3 TAXATION OF DISTRIBUTED COMPANY PROFITS 180
4.2.3.1 CLASSICAL SYSTEMS 181 4.2.3.2 SEMI-CLASSICAL (SCHEDULAR) SYSTEMS
182 4.2.3.3 EITHER/OR SYSTEMS 183 4.2.3.4 SEMI-EITHER/OR SYSTEM: FINAL
WITHHOLDING TAX 183 4.2.3.5 IMPUTATION SYSTEMS 184 4.2.3.6 INTERNATIONAL
NEUTRALITY; NEGATIVE INTEGRATION; ECJ AND EFT A CASE LAW; EXIT
IMPUTATION 185 (I) DISCRIMINATION OF INCOMING CROSS-BORDER DIVIDENDS;
THE MANNINEN, LENZ AND. MEILICKE CASES 185 (II) THE MIRROR IMAGE: (NO)
DISCRIMINATION OF OUTBOUND CROSS-BORDER DIVIDEND; THE FOKUS BANK AND
CLASS IV ACT CASES; PRIORITY TO SOURCE COUNTRY ENTITLEMENT 186 XII
CONTENTS 4.2.3.7 CONCLUSION 189 4.2.4 THE RUDING COMMITTEE REPORT 189
4.2.4.1 INTRODUCTION 189 4.2.4.2 THE COMMITTEE'S RECOMMENDATIONS AND
WHAT HAS BECOME OF THEM 190 4.2.4.3 FOLLOW-UP; 'COMPANY TAXATION IN THE
INTERNAL MARKET' 194 4.2.5 THE SOFT LAW APPROACH 195 4.2.6 HARMFUL TAX
COMPETITION AND STATE AID 198 4.2.6.1 INTRODUCTION 198 4.2.6.2 THE CODE
OF CONDUCT FOR BUSINESS TAXATION AND THE PRIMAROLO EXERCISE 198 4.2.6.3
THE STATE AID PROHIBITION APPROACH 202 4.2.6.4 CONCLUSION 208 4.2.7
SINGLE BASE TAXATION; CCCTB AND HST 209 4.2.7.1 INTRODUCTION 209 4.2.7.2
CCCTB 210 4.2.7.3 HOME STATE TAXATION (11ST) 212 4.2.7.4 COMMON PROBLEMS
213 PART B POSITIVE INTEGRATION 215 CHAPTER 5 THE COMMUNITY CUSTOMS CODE
217 5.1 INTRODUCTION 217 5.2 GENERAL PROVISIONS (TITLES I, VIII AND IX)
218 5.2.1 THE GENERAL PROVISIONS OF TITLE I 218 5.2.2 THE RIGHT TO
APPEAL 221 5.2.3 FINAL PROVISIONS 22.2 5.3 METHODS OF LEVYING DUTIES
(TITLES II, VI AND VII) 223 5.3.1 PRIVILEGED OPERATIONS 223 5.3.2
CUSTOMS DEBT 224 5.3.2.1 REPAYMENT/REMISSION 226 5'3-3 FACTORS ON THE
BASIS OF WHICH IMPORT DUTIES ARE APPLIED 228 5.3.3.1 THE CUSTOMS TARIFF
228 5.3.3.2 ORIGIN 233 S-3-3-3 THE CUSTOMS VALUE 234 5.4 THE SYSTEM OF
FORMALITIES AND SUPERVISION (TITLES III, IV AND V) 242 5.4.1 ENTRY OF
GOODS (TITLE III) 242 5.4.1.1 PRE-ARRIVAL, PRC-DEPARTURE INFORMATION,
THE AUTHORIZED ECONOMIC OPERATOR 243 5.4.2 CUSTOMS-APPROVED TREATMENT OR
USE (TITLES IV AND V) 245 XIII 5-4-2. I RE-EXPORTATION 5.4.2.2
DESTRUCTION AND ABANDONMENT 5.4.2.3 GENERAL PROVISIONS ON DECLARATIONS
SINGLE AUTHORISATIONS AND CENTRALISED CLEARANCE 5.4,2.4 RELEASE FOR FREE
CIRCULATION 5.4.2.5 EXPORTATION 5.4.2.6 TRANSIT 5.4.2.7 WAREHOUSING
5.4.2.8 FREE ZONES AND FREE WAREHOUSES 5.4.2.9 INWARD PROCESSING
5.4.2.10 OUTWARD PROCESSING 5.4.2.1 R PROCESSING UNDER CUSTOMS CONTROL
5.4.2.12 TEMPORARY IMPORTATION THE MODERNIZED CUSTOMS CODE CONTENTS 245
245 246 247 247 251 252 258 259 260 261 262 263 264 5-5 CHAPTER 6 VALUE
ADDED TAX - THE RECAST VAT DIRECTIVE 267 6.1 INTRODUCTION 267 6.2
SUBJECT MATTER 267 6.3 SCOPE 268 6.4 TERRITORIAL APPLICATION 269 6.5
TAXABLE PERSONS 269 6.6 TAXABLE TRANSACTIONS 275 6.6.1 NEW MEANS OF
TRANSPORT 279 6.7 PLACE OF TAXABLE TRANSACTIONS 280 6.8 CHARGEABLE EVENT
AND CHARGEABILITY OF TAX 292 6.9 TAXABLE AMOUNT 293 6.10 RATES 299 6.11
EXEMPTIONS 302 6.1 R. 1 EXEMPTIONS WITHOUT THE RIGHT TO DEDUCTION 303
6.11.2 EXEMPTIONS RELATING TO INTRA-COMMUNITY TRANSACTIONS 310 6.1 R .3
EXEMPTIONS ON IMPORTATION 313 6.11.4 EXEMPTIONS ON EXPORTATION 314
6.11.5 EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT 315 6.11.6 EXEMP
TIONS RELATING TO CERTAIN TRANSACTIONS TREATED AS EXPORTS 316 6.11.7
EXEMPTIONS FOR THE SUPPLY OF SERVICES BY INTERMEDIARIES 316 6.11.8 EXEMP
TIONS FOR TRANSACTIONS RELATING TO INTERNATIONAL TRADE 317 6.12
DEDUCTIONS 319 6.12.1 ORIGIN AND SCOPE OF RIGHT OF DEDUCTION 321
6.12.1.1 REFUNDS 323 6.12.2 PROPORTIONAL DEDUCTION 325 XIV CONTENTS
6.12.3 RESTRICTIONS ON THE RIGHT OF DEDUCTION 330 6.12.4 RULES GOVERNING
THE EXERCISE OF THE RIGHT OF DEDUCTION 331 6.12.5 ADJUSTMENT OF
DEDUCTIONS 334 6.12.6 DEDUCTIONS AND SHARES AND DIVIDENDS 336 6.13
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS 349
6.13.1 OBLIGATION TO PAY 3 49 6.13.2 IDENTIFICATION 357 6.13.3 INVOICING
358 6.13.4 ACCOUNTING 364 6.13.5 RETURNS 366 6.13.6 RECAPITULATIVE
STATEMENTS 366 6.13.7 OTHER PROVISIONS 367 6.13.8 OBLIGATIONS IN RESPECT
OF IMPORTS 368 6.14 SPECIAL SCHEMES 369 6.14.1 SMALL AND MEDIUM-SIZED
ENTERPRISES 369 6.14.2 FARMERS 370 6.14.3 TRAVEL AGENTS 370 6.14.4
SECOND-HAND GOODS, WORKS OF ART, COLLECTORS ITEMS AND ANTIQUES 371
6.14.5 INVESTMENT GOLD 372 6.14.6 NON-ESTABLISHED TAXABLE PERSONS
SUPPLYING ELECTRONIC SERVICES TO NON- TAXABLE PERSONS 373 6.15
DEROGATIONS 376 6.15.1 DEROGATIONS APPLYING UNTIL THE ADOPTION OF
DEFINITIVE ARRANGEMENTS 376 6.15.2 DERO GATIONS S UBJ ECT TO
AUTHORISATION 377 6.16 MISCELLANEOUS 378 6.16.1 IMPLEMENTING MEASURES
378 6.16.1,1 THE COUNCIL REGULATION LAYING DOWN IMPLEMENTING MEASURES
380 6.16.2 VAT COMMITTEE 382 6.16.3 CONVERSION RATES 382 6.16.4 TAXES,
NOT TO BE CHARACTERISED AS TURNOVER TAXES 383 6.17 FINAL PROVISIONS 384
6.17.1 TRANSITIONAL ARRANGEMENTS AND TRANSITIONAL MEASURES 384 6.17.2
TRANSPOSITION AND ENTRY INTO FORCE 384 CHAPTER 7 EXCISES AND ENERGY
TAXATION 387 7.1 INTRODUCTION 387 7.2 THE HORIZONTAL DIRECTIVE 390 7.2.1
PRODUCTS SUBJECT TO EXCISE DUTIES 390 7.2.1.1 OTHER TAXES ON THE EXCISE
PRODUCTS, OTHER PRODUCTS OR SERVICES 391 XV CONTENTS 7.2.2 TAXABLE EVENT
AND CHARGEABILITY 395 7.2.3 PRODUCTION, PROCESSING AND HOLDING 399 7.2.4
MOVEMENT OF GOODS 400 7.2.5 PAYMENT OF THE DUTY 401 7.2.6 ANTI-AVOIDANCE
PROVISIONS 403 7.2.6-1 THE PROPOSAL ON INTRA-EU MOVEMENT OF EXCISED
PRODUCTS 409 7.2.7 EXEMPTIONS 411 7.3 THE ORIGINAL RULES WITH REGARD TO
MINERAL OILS 7.3.1 THE RATES ON MINERAL OILS 7.4 ALCOHOL AND ALCOHOLIC
BEVERAGES 416 7.4.1 BEER 417 7.4.2 WINE 417 7.4.3 FERMENTED BEVERAGES
OTHER THAN WINE AND BEER 419 7.4.4 INTERMEDIATE PRODUCTS 419 7.4.5 ETHYL
ALCOHOL 420 7.5 TOBACCO 421 7.5.1 THE RATES ON TOBACCO 425 7.6 ENERGY
AND ENVIRONMENTAL TAXATION 427 7.6.1 REGISTRATION TAX 429 7.7 THE NEW
DIRECTIVE ON ENERGY TAXATION 431 7.7.1 THE SCOPE 432 7.7.2 LEVELS OF
TAXATION 434 7.7.2.1 MOTOR FUELS 435 7.7.2.2 HEATING FUELS 436 7.7.2.3
ELECTRICITY 439 7.7.3 EXEMPTIONS AND TAX REFUNDS 440 7.7.3.1 COMPULSORY
EXEMPTIONS AND TAX REFUNDS 440 7.7.3.2 FACULTATIVE EXEMPTIONS AND
REDUCTIONS 441 7.7.4 HOLDING AND MOVEMENT OF PRODUCTS 444 7.7.5
CHARGEABLE EVENT AND CHARGEABILITY 444 7.7.6 FINAL PROVISIONS 447
CHAPTER 8 CAPITAL DUTY 449 8.1 INTRODUCTION 449 8.2 THE PLACE OF
TAXATION 449 8.3 CAPITAL COMPANY 450 8.4 TRANSACTIONS SUBJECT TO CAPITAL
DUTY 451 8.4.1 TRANSACTIONS THAT MUST BE SUBJECT TO CAPITAL DUTY 451
8.4,2. TRANSACTIONS THAT MAY BE SUBJECT TO CAPITAL DUTY 453 8.5 BASIS OF
ASSESSMENT 456 XVI CO 8.5 8.5 8.6 8.7 8.8 8.9 NTENTS .1 .2 GENERAL
EXCLUSIONS FROM THE BASIS OF ASSESSMENT RATES EXEMPTIONS PROHIBITION OF
OTHER SIMILAR TAXES CONCLUSION 456 459 462 464 465 472 CHAPTER 9 THE
PARENT-SUBSIDIARY DIRECTIVE 475 9.1 INTRODUCTION 475 9.2 MAIN FEATURES
477 9-3 QUALIFYING COMPANIES (ARTS. 2 AND 3) 478 9.3.1 'COMPANY OF A
MEMBER STATE' AND 'PERMANENT ESTABLISHMENT' (ART. 2) 478 (I) LEGAL FORM
478 (II) FISCAL RESIDENCE 479 (IN) SUBJECT TO CORPORATION TAX 480 9.3.2
PARENT AND SUBSIDIARY STATUS (ART. 3) 483 (IV) (GRADUALLY LOWER) MINIMUM
HOLDING REQUIREMENT (ART. 3 (1) (A)) 48 3 (V) MINIMUM HOLDING PERIOD
(ART. 3(2)) 484 9.3.3 NO OTHER REQUIREMENTS 487 9.4 INBOUND DIVIDENDS:
EXEMPTION OR INDIRECT CREDIT (ART. 4) 487 9.4.1 THE GENERAL RULE; CHOICE
OF EXEMPTION OR INDIRECT CREDIT; EVEN ASYMMETRICAL? 487 9.4.2 (NO)
CREDIT FOR REMAINING WITHHOLDING TAX 489 9.4.3 RESPECTING BOTH CIN AND
CEN 489 9.4.4 ORDINARY CREDIT; EXCESS FOREIGN CORPORATION TAX 490 9.4.5
MULTI-TIER CREDIT 490 9.4.6 (NON-)DEDUCTIBILITY OF CHARGES RELATED TO
THE HOLDING (ART. 4(2)); THE IT OSAL CASE 491 9.5 'DISTRIBUTIONS OF
PROFITS'; CONSTRUCTIVE DIVIDENDS; HYBRID (TRANSPARENT) ENTITIES 498
9.5.1 DISTRIBUTIONS OF PROFITS (ART. 1) 498 9.5.2 HYBRID ENTITIES (ART,
4(1 A)); FISCAL TRANSPARENCY 500 9.6 OUTBOUND DIVIDENDS: ABOLITION OF
WITHHOLDING TAX (ART. 5) 501 9.6.1 THE GENERAL RULE 501 9.6.2
TRANSITIONAL AND DELETED DEROGATIONS 502 9.6.3 'WITHHOLDING TAX'; THE
EPSON EUROPE, ATHINAI'KI ZYTHOPOIIA % OCE VAN DER GRINTEN AND FIIGLO
CASES 503 9.6.4 ARTICLE 6; (NO) PRECOMPTE MOBILIER 506 9.6.5 IMPUTATION
SYSTEMS; IMPUTATION TAXES; CROSS-BORDER PAYMENT OF IMPUTATION CREDIT
(ART. 7) 506 XVII CONTENTS 9.7 NO TEMPORAL COMPARTAIENTALIZATION OF
DIVIDENDS; (NO) WRITE-DOWN OF THE HOLDING SUBSEQUENT TO DISTRIBUTION 508
9.8 ANTI-ABUSE RESERVATION (ART. 1(2)) 508 9.9 IMPLEMENTATION; DIRECT
EFFECT; PRIVATE ENFORCEMENT 511 9.10 CONSEQUENCES 514 CHAPTER 10 THE
FISCAL MERGER DIRECTIVE 517 10. R INTRODUCTION; OBJECTIVE; HISTORY 517
10.2 AD HOC TAX PROBLEMS OF MERGERS 520 10.3 LONGER TERM TAX PROBLEMS OF
(SHARE) MERGERS 520 10.4 OPERATIONS COVERED (ART. 2) 523 10.4.1 THE
OPERATIONS LISTED IN ARTICLE 2(A-D) AND (J) 523 (A) LEGAL MERGER 523 (B)
LEGAL DIVISION 523 (BA) PARTIAL DIVISION (SPLIT-OFF) 523 (C) TRANSFER OF
ASSETS (ASSET MERGER, CONTRIBUTION OF ASSETS) 524 (D) EXCHANGE OF SHARES
(SHARE MERGER) 524 (J) TRANSFER OF THE REGISTERED OFFICE OF AN SE OR SCE
525 10.4.2 'BRANCH OF ACTIVITY' (ART. 2(1)); INDEPENDENT FUNCTIONING 526
10.4.3 COVERAGE AFTER THE SEVJC CASE AND THE IMPLEMENTATION OF THE 2005
AMENDMENT AND THE 2005 COMPANY LAW DIRECTIVE ON CROSS-BORDER MERGERS OF
LIMITED LIABILITY COMPANIES 528 10.5 10% ADDITIONAL CASH PAY-OUT (ART.
2) 531 10.6 GIST AND SYSTEM OF THE DIRECTIVE 533 RO,7 QUALIFYING
COMPANIES (ART. 3) 534 LEGAL FORM 535 * FISCAL RESIDENCE 535 *
SUBJECTION TO NATIONAL CORPORATION TAX 53 5 10.8 TAXATION OF THE
COMPANIES INVOLVED 536 10.8.1 DEFERRAL OF CAPITAL GAINS TAX AND
CARRY-OVER OF BALANCE-SHEET VALUES (ARTS. 4, 9 AND 10B) 536 10.8.2
CARRY-OVER OF LOSSES CONNECTED TO THE REMAINING BRANCH (ARTS. 6 AND R
C(A)) 537 10.8.3 CARRY-OVER OF TAX-FREE PROVISIONS AND RESERVES (ARTS.
5 AND IOC(I)) 538 10.8.4 BRANCH REQUIREMENT (ARTS. 4(I)(B) AND IOB(I))
538 10.8.5 VALUATION OF SHARES RECEIVED 541 10.8.6 HYBRID (TRANSPARENT)
ENTITIES 542 10.9 CANCELLATION OF SHARES (ART. 7) 543 10.10 TAXATION OF
THE SHAREHOLDERS INVOLVED (ARTS. 8, 10A AND IOD) 544 10.11 CONTRIBUTION
OR INCORPORATION OF A FOREIGN BRANCH (ART. 10) 546 XVIII CONTENTS 10.12
OPERATIONS AND MIGRATIONS NOT COVERED 547 10.13 THE ANTI-ABUSE
RESERVATION (ART. 11) 548 10.13.1 EVASION AND AVOIDANCE 548 10.13.2 THE
LEUR-BLOEM CASE; INTRODUCTION 550 10.13.3 ADMISSABILITY: INTERNAL
SITUATION, BUT NATIONAL LAW REFERS TO EC LAW 551 10.13.4 THE SUBSTANTIVE
QUESTIONS; THE ANTI-ABUSE CLAUSE; 'RESERVATION OF COMPETENCE' 552
10.13.5 IMPLICATIONS OF LEUR-BLOEM; DIVISION OF THE ONUS OF PROOF 553
IO. 13.6 PURELY FISCAL ADVANTAGES ARE NOT 'VALID COMMERCIAL REASONS' 555
10.13.7 IS THE ANTI-ABUSE RESERVATION REDUNDANT? 557 10.13.8 EMPLOYEE'S
REPRESENTATION 558 10.14 IMPLEMENTATION 559 1 O. 15 CONSEQUENCES 560
CHAPTER 11 TRANSFER PRICING AND THE ARBITRATION CONVENTION 563 11.1
INTRODUCTION 563 .1.1,1 TRANSFER PRICING 563 11.1.2 THE CONVENTION;
SUNSET WITHIN FIVE YEARS; REANIMATION WITH RETROACTIVE EFFECT; ACCESSION
OF NEW MEMBER STATES 565 11.2 LEGAL BASIS 567 11.3 PRINCIPLE AND MAIN
FEATURES 569 11.4 INTERPRETATION AND APPLICATION 571 11.4.1 IN GENERAL
571 11.4.2 THE JOINT TRANSFER PRICING FORUM; TWO CODES OF CONDUCT 572
11.5 SCOPE 574 11.6 THE PROCEDURES 575 11.6.1 NOTIFICATION AND
OBJECTIONS 57 5 .1,6,2 MUTUAL AGREEMENT PROCEDURE 576 11.6.3 ARBITRATION
PROCEDURE 577 11.6.4 ELIMINATION OF DOUBLE TAXATION 579 11.7 DURATION
580 11.8 THE FUTURE: CCCTB AND FORMULA APPORTIONMENT; IAS/IFRS? 580 11.9
NEGATIVE INTEGRATION; THE LANKHORST AND THIN CAP CASES; THIN
CAPITALIZATION AND THE PROPORTIONALITY OF THE ARM'S LENGTH TEST 584
CHAPTER 12 TAX ASPECTS OF THE EUROPEAN ECONOMIC INTEREST GROUPING (EEIG)
AND THE EUROPEAN COMPANY (SE) 591 12.1 INTRODUCTION; EUROPEAN LEGAL
FORMS FOR BUSINESS: EEIG, SE (AND SCE) 591 12.2 GENERAL LEGAL ASPECTS OF
THE EEIG 593 XIX 12.3 12.3-1 12.3.2 12.4 12.5 12.5.1 12.5.2 12.6 TAX
ASPECTS OF THE EEIG DIRECT TAXES INDIRECT AND PAYROLL TAXES GENERAL
LEGAL ASPECTS OF THE SOCIETAS EUROPAEA TAX ASPECTS OF THE SOCIETAS
EUROPAEA DIRECT TAXES INDIRECT TAXES (J) THE PRE-REGISLRATION PERIOD (2)
THE CREATION OF A NEW LEGAL ENTITY (3) TRANSFORMATION (4) TRANSFER OF
THE SEAT ($) INTRA-COMPANY TRANSACTIONS THE EUROPEAN COOPERATIVE SOCIETY
CONTENTS 594 594 596 597 599 599 602 603 604 605 606 606 606 CHAPTER 13
THE INTEREST AND ROYALTY DIRECTIVE 609 1 3-1 INTRODUCTION; BACKGROUND
AND HISTORY 609 13.2 THE EXEMPTION FROM SOURCE STATE TAX 612 13.2.1 MAIN
RULES; DEFINITIONS; BENEFICIAL OWNERSHIP (ART. 1) 612 13.2.2 EXCLUSION
OF DIVIDEND-LIKE AND NOT AT ANN'S LENGTH PAYMENTS 614 13.2.3 PROCEDURAL
REQUIREMENTS (ART 1(11)-(14)) 614 13.2.4 REPAYMENT CLAIM IF EXEMPTION
FAILED (AIT, I(I5)-(I6)) 615 13.3 TRANSITIONAL DEROGATIONS FOR SOME
MEMBER STATES; ORDINARY CREDIT FOR RESIDUAL SOURCE TAX (ART. 6) 615 13.4
QUALIFYING COMPANIES (ART. 3); 'ASSOCIATED COMPANY' AND 'PERMANENT
ESTABLISHMENT' 616 13.4.1 'COMPANY OF A MEMBER STATE' (ART. 3(A)) 616
13.4.2 'ASSOCIATED'COMPANY (ART. 3(B)) 617 13.4.3 MINIMUM ASSOCIATION
PERIOD (ART. 1(10)) 618 13.4.4 PERMANENT ESTABLISHMENT (ART. 3(C)) 619
13.5 DEFINITIONS OF'INTEREST* AND 'ROYALTY' 619 13.6 ANTI-AVOIDANCE
PROVISIONS 620 13.7 SOME COMMENTS 623 CHAPTER 14 THE SAVINGS INTEREST
DIRECTIVE 625 14. R INTRODUCTION; HISTORY AND (ECONOMIC) BACKGROUND 625
14.2 DATES OF APPLICATION; EXTENSION TO THIRD STATES, TO DEPENDENT AND
ASSOCIATED TERRITORIES AND TO TWELVE NEW MEMBER STATES 627 14.3 MAIN
FEATURES, SCOPE AND SYSTEM 629 XX CONTENTS 14.3. I THE ULTIMATE SYSTEM:
EXCHANGE OF INFORMATION AND RESIDENCE STATE TAXATION 629 14.3.2
TRANSITIONAL SOURCE TAXATION IN THREE MEMBER STATES; DOUBLE TAXATION
RELIEF; RENEGOTIATION OF TAX TREATIES? 631 14.4 DEFINITIONS 632 144.1
'PAYING AGENT'(AIT. 4) 632 14.4.2 'BENEFICIAL OWNER' 633 14.4.3
'INTEREST PAYMENT' 634 14.5 IDENTIFICATION OF THE BENEFICIAL OWNER AND
DETERMINATION OF HIS RESIDENCE 635 14.6 CONTENT AND EXCHANGE OF THE
INFORMATION 636 14.7 GRANDFATHER CLAUSE 636 14.8 SOME CONCLUDING REMARKS
637 CHAPTER 15 CROSS-BORDER LOSS RELIEF 641 15.1 INTRODUCTION; THE
ISSUES 641 15.2 TECHNICAL BACKGROUND 643 15.2.1 TIMING 643 15.2.2
WORLD-WIDE TAXATION 643 15.2.3 CREDIT AND EXEMPTION; TERRITORIAL
TAXATION 643 15.2.4 RECAPTURE OF PREVIOUSLY DEDUCTED FOREIGN BRANCH
LOSSES 644 15.3 THE COMMISSION PROPOSAL, WITHDRAWN IN 2001 645 15.3.1
THE PROP OSED SYSTEM 645 (I) FOREIGN BRANCH LOSSES 645 (IT) FOREIGN
SUBSIDIARY LOSSES 646 15.3.2 EXAMPLES 647 (I) CREDIT METHOD (BRANCH) 647
(IT) DEDUCTION AND REINCORPORATION METHOD (BRANCH) 648 1 5-3-3 SCOPE,
DEFINITIONS AND QUALIFICATION REQUIREMENTS IN THE WITHDRAWN PROPOSAL 648
15.3.4 AUTOMATIC REINSTATEMENT OF LOSSES PREVIOUSLY DEDUCTED 649 15.4
NEGATIVE INTEGRATION: THE ECJ CASE LAW 650 15.4.1 PRE-MARKS&SPENCER CASE
LAW 650 15.4.2 MARKS & SPENCER II: CROSS-BORDER LOSS RELIEF FOR TERMINAL
SUBSIDIARY LOSSES 653 15.4.3 PENDING CASES 655 15.5 THE 2006 COMMISSION
COMMUNICATION 658 XXI CONTENTS CHAPTER 16 MUTUAL ASSISTANCE IN THE
ASSESSMENT AND RECOVERY OF TAX CLAIMS 661 16. I DIRECT TAXES 661 16. I.
I BACKGROUND AND HISTORY; LEGAL BASIS 661 16.1.2 SCOPE OF THE ASSESSMENT
ASSISTANCE DIRECTIVE 666 (I) SOLELY ASSESSMENT OF TAX LIABILITY 666 (IT)
TAXES COVERED 666 (IN) PERSONAL SCOPE 667 (IV) CONTENT OF THE
INFORMATION 667 (V) CHANNEL OF EXCHANGE 667 (VI) RELATIONSHIP WITH THE
OBJECT OF THE SAVINGS INTEREST DIRECTIVE 66 8 (VII) DELIMITATION CLAUSE
668 (VIII) TEMPORAL SCOPE 668 16.1.3 TYPES OF EXCHANGE 669 (I) ON
REQUEST (ART. 2); NATIONAL TREATMENT OF FOREIGN REQUESTS 669 (IT)
AUTOMATIC (ART. JJUNCTO G) 669 (IN) SPONTANEOUS (ART. 4) 670 16.1.4
ADMISSION OF FOREIGN OFFICIALS 671 16.1.5 NOTIFICATION OF FOREIGN TAX
DECISIONS 672 16.1.6 SIMULTANEOUS CONTROLS 672 16.1.7 CONFIDENTIALITY
AND OTHER LIMITATIONS ON THE USE OF THE INFORMATION OBTAINED 672 16.1.8
GROUNDS FOR REFUSAL OF COOPERATION 674 * 'NATIONALTREATMENT'(PARAGRAPH
1) 674 - COMMERCIAL SECRETS (PARAGRAPH 2) 675 - ORDREPUBLIC (PARAGRAPH
2) 675 * RECIPROCITY CLAUSE (PARAGRAPH 3) 676 16.1.9 TAXPAYER'S JUDICIAL
PROTECTION 676 16.1.10 OECD/COUNCIL OF EUROPE MULTILATERAL CONVENTION ON
MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS 676 16. R. 11
CONCURRENCE AND CONFLICT RULES 678 16.1.12 MUTUAL ASSISTANCE IN THE
RECOVERY OF TAX CLAIMS 680 16.2 INDIRECT TAXES 682 16.3 THE
INTRA-COMMUNITY TRADE STATISTICAL INFORMATION SYSTEM INTRASTAT 682
16.3.1 THE SCOPE OF THE REGULATION 683 16.3.2 DATA SOURCES AND REFERENCE
PERIOD 685 16.3.3 THE PARTIES RESPONSIBLE FOR PROVIDING THE INFORMATION
685 16.3.4 THE INFORMATION THAT SHOULD (OR MAY) BE COLLECTED 686 16.3.5
SIMPLIFICATION WITHIN THE INSTRASTAT SYSTEM 689 16.3.6 CONFIDENTIALITY
690 XXII CONTENTS 16.3.7 THE TRANSMISSION OF DATA 691 16.3.8 THE
COMMITTEE PROCEDURE 692 16.4 REGULATION (EC) NO. 1798/2003 ON
ADMINISTRATIVE COOPERATION 694 16.4.1 LEGAL BASIS 695 16.4.2 SCOPE 696
16.4.3 EXCHANGE OF INFORMATION 698 16.4.3.1 COOPERATION ON REQUEST 700
(A) REQUEST FOR INFORMATION 700 (B) REQUEST FOR ADMINISTRATIVE ENQUIRIES
700 (C) PRESENCE IN ADMINISTRATIVE OFFICES AND PARTICIPATION IN
ADMINISTRATIVE ENQUIRIES 701 (D) SIMULTANEOUS CONTROLS 701 16.4.3.2
EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST 701 (1) INFORMATION ON
NON-ESTABLISHED TRADERS 703 (2) INFORMATION ON NEW MEANS OF TRANSPORT
703 (3) INFORMATION CONCERNING DISTANCE SELLING NOT SUBJECT TO VA T IN
THE MEMBER STATE OF ORIGIN 703 (4) INFORMATION CONCERNING
INTRA-COMMUNITY TRANSACTIONS PRESUMED TO BE IRREGULAR 704 (5)
INFORMATION ON (POTENTIAL) 'MISSING TRADERS ' 704 16.4.4 CONDITIONS
GOVERNING THE EXCHANGE OF INFORMATION 708 16.4.4.1 CONFIDENTIALITY 709
16.4.4.2 INSTITUTIONAL FRAMEWORK 710 16.4.5 ADMINISTRATIVE COOPERATION
IN THE FIELD OF EXCISE DUTIES 711 PART C NEGATIVE INTEGRATION 713
CHAPTER 17 NEGATIVE INTEGRATION OF DIRECT TAXES; THE ECJ CASE LAW ON
TAXATION AND FREE MOVEMENT 715 17.1 SOURCE AND RESIDENCE TAXATION;
INBOUND AND OUTBOUND FLOWS OF INCOME; THE BASIC CLASH BETWEEN
INTERNATIONAL TAX LAW AND COMMUNITY LAW 715 17.2 TERRITORIALLY PRINCIPLE
OR EU-WIDE TAXATION 720 17.3 BASIC ASSUMPTIONS, PRINCIPLES, TRENDS AND
GENERAL ISSUES IN THE COURT'S DIRECT TAX JURISPRUDENCE 724 17.3.1 THE
BALANCING ACT; 'SECOND GENERATION' CASE LAW 724 17.3.2 THE INTERNAL
MARKET COMPATIBILITY STANDARD: TO SUBJECT OR NOT TO SUBJECT; THE
RELEVANT 'TAX MARKET' FOR COMPARISON PURPOSES; ASSERTION AND EXERCISE OF
TAXING POWER 727 XXIII CONTENTS R 7-3'3 DEPARTURES FROM THE
SUBJECT-TO-TAX APPROACH: 'ALWAYS SOMEWHERE' (ONE-MARKET), MUTUAL
RECOGNITION, FOLLOW-THE-DIRECTIVE, AND NEUTRALIZATION IN THE OTHER
JURISDICTION 733 ^*S^- 1 INTRODUCTION 733 R 7-3-3- 2 THE
'ALWAYS-SOMEWHERE' OR 'ONE-MARKET' APPROACH; DE GROOT, BOSAL, MARKS &
SPENCER II AND N. V. INSPECTEUR 733 1 7-3-3-3 THE MUTUAL RECOGNITION
APPROACH; EUROWINGS, ICI, ALETALLGESELLSCHAFT AND OYAA 737 J 73-3-4 THE
FOLLOWDIE-DIRECTIVE APPROACH; ACCEPTANCE OF THE CREDIT METHOD 740 R
7-3-3-5 THE OVERALL-APPROACH: NEUTRALIZATION IN THE OTHER JURISDICTION;
DE GROOT, DENKAVIT FRANCE, AMURTA 741 17.3.4 THE DEVELOPING ECJ VIEWS ON
PREVENTION OF ABUSE OF RIGHTS IN TAX MATTERS AND ITS RELATION TO FISCAL
COHERENCE/BALANCED ALLOCATION 746 17.3.4.1 OVERVIEW 746 17.3.4.2 THE
FIRST SHOT ACROSS THE BOWS: AVOIR FISCAL; ABUSE IS NO EXCUSE 747
17.3.4.3 PREVENTION OF ABUSE OF RIGHTS AS A GENERAL PRINCIPLE OF
COMMUNITY LAW; ICI, EUROWINGS, EMSLAND-STDRKE, HALIFAX AND CADBURY
SCHWEPPES (AND MANY MORE) 747 17.3.4.4 THE MOST RECENT CASE LAW: GENERAL
EXCLUSIONS OF CATEGORIES OF CROSS-BORDER CASES; FISCAL COHERENCE REALLY?
753 17.3.4.5 PROCEDURAL ISSUES; DIVISION OF THE BURDEN OF PROOF AND
CONSEQUENCES OF A FINDING OF ABUSE 756 R 7'3-5 ALLOWING GENERAL TAX BASE
PROTECTION: FISCAL COHESION, FISCAL TERRITORIALITY, AND PRESERVATION OF
A BALANCED ALLOCATION OF TAXING POWER; SOURCE COUNTRY ENTITLEMENT 759 I
7-3-S- 1 INTRODUCTION; RISE AND FALL OF FISCAL COHESION; BACHMANN 759
17.3.5.2 THE FISCAL PRINCIPLE OF TERRITORIALITY; FUTURA, MARKS & SPENCER
II AND N. V. INSPECTEUR 761 1 7 * 3 * S * 3 THE NEED TO PRESERVE A
BALANCED ALLOCATION OF TAXING POWER 7 64 J7-3-54 JURISDICTIONAL COHESION
IN NON-TAX CASES 766 *7-3-5-5 CONCLUSION: ONE SINGLE (BUT MURKY)
CONCEPT; DOES A BALANCED ALLOCATION EXCLUDE ABUSE? 767 17.4 GENERAL
TECHNICAL TAX ISSUES IN THE CASE LAW 768 17.4.1 DIVISION OF TAX
JURISDICTION AND DOUBLE TAXATION RELIEF MECHANISMS; TAX TREATY ISSUES
768 17.4.1.1 INTRODUCTION AND OVERVIEW; NATIONAL AUTONOMY; TAX TREATIES;
OECD MODEL 'NOT UNREASONABLE' 768 17.4.1 .2, TREATIES TO BE REGARDED AS
NATIONAL LAW; THE OVERALL APPROACH 772 XXIV CONTENTS 17.4.1.3 LIMITATION
ON BENEFITS, BENEFICIAL OWNERSHIP, (NO) MOST- FAVOURED NATION TREATMENT,
TREATIES WITH THIRD STATES 773 17.4.1.4 THE BASICS OF TAX TREATIES FROM
A FREE MOVEMENT PERSPECTIVE; THE GILLY CASE 776 17.4.1.5 TREATY
OVERRIDES 779 17.4.2 EXIT TAXES 780 17.4.2.1 THE RESTRICTION; TYPES OF
EXIT TAXES 780 17.4.2.2 EMIGRATION OF INDIVIDUALS 782 17.4.2.3
EMIGRATION OF COMPANIES 786 17.5 INDIVIDUAL INCOME TAXATION 790 17.5.1
TAX SCALES AND CORRECTION OF WITHHOLDING TAX BY ASSESSMENT ON YEAR BASIS
790 17.5.2 INCOME-RELATED DEDUCTIONS 791 17.5.3 PERSON-AND
FAMILY-RELATED TAX ALLOWANCES 793 17.5.3.1 HOME STATE RESPONSIBILITY; NO
NATIONAL TREATMENT IN THE SOURCE STATE 793 17.5.3.2 BUT RESIDENTS AND
NONRESIDENTS ARE NOT IN A D IFFERENT POSITION 797 J 7-5-3-3 EXACERBATING
DISPARITIES 799 17.5.3.4 THE MECHANICS OF PREVENTION OF DOUBLE TAXATION
799 ^L-S-Z'S PROGRESSION IN CROSS-BORDER SITUATIONS; TWO INCONSISTENCIES
OF INTERNATIONAL TAX LAW 800 17.5.3.6 TRYING TO GET IT RIGHT 801 L
7-5-3 7 THE DE GROOT CASE: A CHANCE MISSED 803 17.5.4 PENSIONS AND
ANNUITIES 806 17.5.5 NATIONAL TREATMENT OF FOREIGN-SOURCE PORTFOLIO
INVESTMENT INCOME 807 17.5.5.1 NATIONAL TREATMENT OF FOREIGN DIVIDENDS:
EXIT IMPUTATION SYSTEMS 807 17.5.5.2 ORDINARY CREDIT FOR FOREIGN
WITHHOLDING TAXES; BUT: THE KERCKHAERT-MORRES ESCAPE 810 17.5.6 PRIVATE
INVESTMENT INCENTIVES ALSO FOR CROSS-BORDER INVESTMENTS 813 17.6
CORPORATE INCOME TAXATION 814 17.6.1 HOST STATE: EQUAL TREATMENT OF
BRANCHES (NONRESIDENTS) AND SUBSIDIARIES (RESIDENTS) 814 17.6.2 ORIGIN
STATE: EQUAL TREATMENT OF PARENTS OF FOREIGN SUBSIDIARIES AND PARENTS OF
DOMESTIC SUBSIDIARIES? 817 17.6.3 GROUP TAXATION S CHEMES 818 17.6.4
TRANSFER PRICING AND THIN CAPITALIZATION 820 17.6.5 CROSS-BORDER LOSS
RELIEF 820 17.6.6 CFC LEGISLATION 820 17.6.7 CROSS-BORDER DIVIDEND
TAXATION AND TAX CREDITING 825 XXV CONTENTS 17.6.7. I POSSIBLE
DISCRIMINATIONS OF CROSS-BORDER (GROUP) DIVIDENDS; JURIDICAL AND
ECONOMICAL DOUBLE TAXATION 825 17.6.7.2 OUTBOUND DIVIDENDS: TAXATION, BY
THE SOURCE STATE, OF NONRESIDENT SHAREHOLDERS/PARENT COMPANIES 827
17.6.7.3 INBOUND DIVIDENDS: TAXATION OF FOREIGN-SOURCE DIVIDENDS IN THE
HANDS OF RESIDENTS 829 17.6.8 CONCLUDING REMARKS 833 INDEX 835 TABLE OF
CASES 845 COURT OF JUSTICE OF THE EC 845 COURT OF FIRST INSTANCE OF THE
EC 861 EFT A COURT 861 XXVI |
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| author | Terra, Ben J. M. 1947- Wattèl, Peter Jacob 1956- |
| author_GND | (DE-588)113214219 (DE-588)135812909 |
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| building | Verbundindex |
| bvnumber | BV023215975 |
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| classification_rvk | PS 3940 |
| ctrlnum | (OCoLC)226984866 (DE-599)BVBBV023215975 |
| dewey-full | 343.404 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.404 |
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| dewey-sort | 3343.404 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| edition | 5. ed. |
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| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV023215975 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T20:13:57Z |
| indexdate | 2025-01-02T11:20:47Z |
| institution | BVB |
| isbn | 9789041127402 |
| language | English |
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| physical | XXIX, 862 S. |
| publishDate | 2008 |
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| publisher | Kluwer Law Internat. [u.a.] |
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| spelling | Terra, Ben J. M. 1947- Verfasser (DE-588)113214219 aut European tax law Ben J. M. Terra ; Peter J. Wattel 5. ed. Alphen aan den Rijn Kluwer Law Internat. [u.a.] 2008 XXIX, 862 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf Recht Steuer Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd rswk-swf Europäische Union. Mitgliedsstaaten 1\p (DE-588)4123623-3 Lehrbuch gnd-content Europäische Union (DE-588)5098525-5 b Steuerrecht (DE-588)4116614-0 s DE-604 Europäische Gemeinschaften (DE-588)35439-9 b 2\p DE-604 Wattèl, Peter Jacob 1956- Verfasser (DE-588)135812909 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016401962&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Terra, Ben J. M. 1947- Wattèl, Peter Jacob 1956- European tax law Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Recht Steuer Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)35439-9 (DE-588)4116614-0 (DE-588)4123623-3 |
| title | European tax law |
| title_auth | European tax law |
| title_exact_search | European tax law |
| title_exact_search_txtP | European tax law |
| title_full | European tax law Ben J. M. Terra ; Peter J. Wattel |
| title_fullStr | European tax law Ben J. M. Terra ; Peter J. Wattel |
| title_full_unstemmed | European tax law Ben J. M. Terra ; Peter J. Wattel |
| title_short | European tax law |
| title_sort | european tax law |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Recht Steuer Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Europäische Gemeinschaften Recht Steuer Taxation Law and legislation European Union countries Steuerrecht Europäische Union. Mitgliedsstaaten Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016401962&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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