Direct taxation in the case-law of the European Court of Justice:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bruxelles
Larcier
2008
|
| Schriftenreihe: | Collection de droit fiscal
6 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | 330 S. |
| ISBN: | 9782804400064 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804137988208197632 |
|---|---|
| adam_text | Table des matières
Executive summary
........................................ 5
List of abbreviations
....................................... 11
Introduction
............................................
ІЗ
TITLE I
Taxation of companies and individuals within a European
context: some preliminary remarks
........................ 15
Chapter I.
-
Peculiarities of the European institutional framework
18
A. Division of powers within the European Union
.......... 18
B. Relation between Community law and national law
...... 23
С
Judicial remedies under EC law
....................... 26
Chapter II.
-
Powers of the European institutions in the area
of taxation
............................................ 32
A. Direct taxation in the internal market
................. 32
B. Extent and scope of EC competence in the area of taxation
34
С
The role of the European Court of Justice in matters of direct
taxation
............................................ 42
TITLE II
Application of the EC Treaty freedoms in the area of direct
taxation and their impact on the Member States tax systems
.. 47
Chapter I.
-
Analysis of the case-law of the Court and of its
implementation by the Member States
...................... 49
A. Taxation of individuals
............................. 51
B. Taxation of companies
..............................
7^
C. Taxation of company shareholders
....................
98
Chapter II.
-
Assessment on the impact of the ECJ case-law
on the Europeanization of national tax systems
.............. 116
A. Adaptation of national tax systems
.................... 116
B. Allocation of taxing powers between Member States
...... 124
lAKCIER S27
EU direct
tax law
C.
Avoidance of double taxation within the
EU
............ 130
D.
Relations between Member States and third countries
..... 140
E. Tax treatment of European groups of companies
(consolidation)
...................................... 141
TITLE III
Secondary law and non-legislative initiatives in the area
of direct taxation
........................................ 145
Chapter I.
-
European directives in the area of direct taxes
...... 147
A. Parent-Subsidiary Directive
.......................... 147
B. Interest and Royalty Directive
........................ 153
С
Merger Directive
................................... 155
D. Directive on the taxation of savings
................... 161
E. Directives on administrative cooperation
............... 163
Chapter II.
-
Other binding and non-binding European
instruments concerning direct taxation
..................... 166
A. Arbitration Convention in the area of transfer pricing
.. 166
B. Regulation on the European Economic Interest Grouping
(EEIG)
.............................................. 168
С
Non-binding recommendations of the Commission
...... 169
D. Communications of the Commission
.................. 171
CONCLUSION.
-
Limits to the case-law method and need
for legislative initiatives
................................. 175
Bibliography
............................................. 185
Annexes
................................................. 215
1.
Glossary
.......................................... 215
2.
Alphabetical table of the judgments
................... 218
3.
Chronological table of the judgments
.................. 223
4.
Systematic Overview of the Court s case law in direct
taxation
................................ 229
32S IARCIER
Table
of Contents
5.
Legal Texts
........................................ 233
1.
Treaty establishing the European Community contents
relevant provisions for tax purposes
................... 233
2.
Table comparing tax relevant provisions before and after
the Treaty of Amsterdam
............................ 250
3.
Convention establishing the European Free Trade
Association
....................................... 253
4.
Directives
...................................... 262
4.1.
Council Directive 77/799/EEC of
19
December
1977
concerning mutual assistance by the competent
authorities of the Member States in the field of direct
taxation
....................................... 263
4.2.
Council Directive 90/434/EEC of
23
July
1990
on the
common system of taxation applicable to mergers,
divisions, transfers of assets and exchanges of shares
concerning companies of different Member States
...... 269
4.3.
Council Directive 90/435/EEC of
23
July
1990
on
the common system of taxation applicable in the case
of parent companies and subsidiaries of different
Member States
.................................. 275
4.4.
Council Directive 2003/48/EC of
3
June
2003
on
taxation of savings income in the form of interest
payments
...................................... 280
4.5.
Council Directive 2003/49/EC of
3
June
2003
on a
common system of taxation applicable to interest and
royalty payments made between associated companies
of different Member States
......................... 294
4.6.
Council Directive 2008/55/EC of
26
May
2008
on
mutual assistance for the recovery of claims relating to
certain levies, duties, taxes and other measures (Codified
version)
........................................ 302
5.
Conventions
.................................... 313
5.1.
90/436/EEC: Convention on the elimination of
double taxation in connection with the adjustment of
profits of associated enterprises
-
Final Act -Joint
Declarations
-
Unilateral Declarations
............... 313
5.2.
Protocol amending the Convention of
23
July
1990
on the elimination of double taxation in connection
with the adjustment of profits of associated enterprises
-
Final Act
...................................... 321
329
EU direct
tax law
6.
Regulations
..................................... 323
6.1.
Council Regulation (EEC) No
2137/85
of
25
July
1985
on the European Economic Interest Grouping
(EEIG)
......................................... 323
6.2.
Council Regulation (EC) No
2157/2001
of
8
October
2001
on the Statute for a European company
(SE)
...... 323
6.3.
Council Regulation (EC) No
1435/2003
of
22
July
2003
on the Statute for a European Cooperative
Society
(SCE)
....................... 324
6.
List of European Commission Documents
.............. 325
LARCIER
Direct
Taxation
in the Case-Law of
the European Court of Justice
Jacques MALHERBE
Philippe
Malherbe
Isabelle RiCHELLE
Edoardo TRAVERSA
The direct tax law of Member States of the European Union is
influenced by a vast body of judgments of the European Court of
Justice applying either the Treaty of the European Community or the
EC harmonization directives. One may now speak in that respect of a
European tax law.
This book, based on a report drafted at the request of the European
Parliament, analyses the Court s rulings and their influence on the
domestic tax law of the Member States.
It is divided in three titles.
The first title describes the institutional framework of the
EU
and
the legal context in which the Court decides on its cases. The basic
elements of the international tax systems of the Member States are
briefly recalled, as well as the EC Treaty provisions and secondary
legislation relevant for direct taxation.
In the second title, the Court s judgments in the area of direct taxation
are analysed. The cases have been divided in three main categories, viz.
taxation of individuals, taxation of companies and taxation of company
shareholders.
This title includes also, for each type of cases, an attempt to describe
implementation of the Court s case-law by Member States. Particular
attention is given to Member States whose legislations have been
directly assessed by Court decisions as to their compatibility with EC
law.
In the third title, an overview of the existing secondary legislation
concerning direct taxation (Directives and Regulations)
-
and the case-
law pertaining to it
-
is given, as well as a presentation of the most
important initiatives of the European Commission in this area.
Finally, provisional conclusions are drawn on the manner in which the
development of the Court s case-law influences the direct tax systems
of the Member States.
Jacques
MALHERBE,
Professor of
Imo
emeritus at the Catholic University of
Louvam,
Member of the BrusseL· Bar
Philippe
MALHERBE,
Lecturer at the Catholic University of
Louvam,
Member
of the Brussels Bar
Isabelle
RiCHELLE,
Professor
at HEC-Busmess School oftbe University of
Liège,
Member oftbe BrusseL· Bar
Edoardo
TRAVERSA, Professor at the Catholic University of
Louvam,
Member
oftbe Brussels Bar
|
| adam_txt |
Table des matières
Executive summary
. 5
List of abbreviations
. 11
Introduction
.
ІЗ
TITLE I
Taxation of companies and individuals within a European
context: some preliminary remarks
. 15
Chapter I.
-
Peculiarities of the European institutional framework
18
A. Division of powers within the European Union
. 18
B. Relation between Community law and national law
. 23
С
Judicial remedies under EC law
. 26
Chapter II.
-
Powers of the European institutions in the area
of taxation
. 32
A. Direct taxation in the internal market
. 32
B. Extent and scope of EC competence in the area of taxation
34
С
The role of the European Court of Justice in matters of direct
taxation
. 42
TITLE II
Application of the EC Treaty freedoms in the area of direct
taxation and their impact on the Member States' tax systems
. 47
Chapter I.
-
Analysis of the case-law of the Court and of its
implementation by the Member States
. 49
A. Taxation of individuals
. 51
B. Taxation of companies
.
7^
C. Taxation of company shareholders
.
98
Chapter II.
-
Assessment on the impact of the ECJ case-law
on the Europeanization of national tax systems
. 116
A. Adaptation of national tax systems
. 116
B. Allocation of taxing powers between Member States
. 124
lAKCIER S27
EU direct
tax law
C.
Avoidance of double taxation within the
EU
. 130
D.
Relations between Member States and third countries
. 140
E. Tax treatment of European groups of companies
(consolidation)
. 141
TITLE III
Secondary law and non-legislative initiatives in the area
of direct taxation
. 145
Chapter I.
-
European directives in the area of direct taxes
. 147
A. Parent-Subsidiary Directive
. 147
B. Interest and Royalty Directive
. 153
С
Merger Directive
. 155
D. Directive on the taxation of savings
. 161
E. Directives on administrative cooperation
. 163
Chapter II.
-
Other binding and non-binding European
instruments concerning direct taxation
. 166
A. "Arbitration" Convention in the area of transfer pricing
. 166
B. Regulation on the European Economic Interest Grouping
(EEIG)
. 168
С
Non-binding recommendations of the Commission
. 169
D. Communications of the Commission
. 171
CONCLUSION.
-
Limits to the case-law method and need
for legislative initiatives
. 175
Bibliography
. 185
Annexes
. 215
1.
Glossary
. 215
2.
Alphabetical table of the judgments
. 218
3.
Chronological table of the judgments
. 223
4.
Systematic Overview of the Court's case law in direct
taxation
. 229
32S IARCIER
Table
of Contents
5.
Legal Texts
. 233
1.
Treaty establishing the European Community contents
relevant provisions for tax purposes
. 233
2.
Table comparing tax relevant provisions before and after
the Treaty of Amsterdam
. 250
3.
Convention establishing the European Free Trade
Association
. 253
4.
Directives
. 262
4.1.
Council Directive 77/799/EEC of
19
December
1977
concerning mutual assistance by the competent
authorities of the Member States in the field of direct
taxation
. 263
4.2.
Council Directive 90/434/EEC of
23
July
1990
on the
common system of taxation applicable to mergers,
divisions, transfers of assets and exchanges of shares
concerning companies of different Member States
. 269
4.3.
Council Directive 90/435/EEC of
23
July
1990
on
the common system of taxation applicable in the case
of parent companies and subsidiaries of different
Member States
. 275
4.4.
Council Directive 2003/48/EC of
3
June
2003
on
taxation of savings income in the form of interest
payments
. 280
4.5.
Council Directive 2003/49/EC of
3
June
2003
on a
common system of taxation applicable to interest and
royalty payments made between associated companies
of different Member States
. 294
4.6.
Council Directive 2008/55/EC of
26
May
2008
on
mutual assistance for the recovery of claims relating to
certain levies, duties, taxes and other measures (Codified
version)
. 302
5.
Conventions
. 313
5.1.
90/436/EEC: Convention on the elimination of
double taxation in connection with the adjustment of
profits of associated enterprises
-
Final Act -Joint
Declarations
-
Unilateral Declarations
. 313
5.2.
Protocol amending the Convention of
23
July
1990
on the elimination of double taxation in connection
with the adjustment of profits of associated enterprises
-
Final Act
. 321
329
EU direct
tax law
6.
Regulations
. 323
6.1.
Council Regulation (EEC) No
2137/85
of
25
July
1985
on the European Economic Interest Grouping
(EEIG)
. 323
6.2.
Council Regulation (EC) No
2157/2001
of
8
October
2001
on the Statute for a European company
(SE)
. 323
6.3.
Council Regulation (EC) No
1435/2003
of
22
July
2003
on the Statute for a European Cooperative
Society
(SCE)
. 324
6.
List of European Commission Documents
. 325
LARCIER
Direct
Taxation
in the Case-Law of
the European Court of Justice
Jacques MALHERBE
Philippe
Malherbe
Isabelle RiCHELLE
Edoardo TRAVERSA
The direct tax law of Member States of the European Union is
influenced by a vast body of judgments of the European Court of
Justice applying either the Treaty of the European Community or the
EC harmonization directives. One may now speak in that respect of a
European tax law.
This book, based on a report drafted at the request of the European
Parliament, analyses the Court's rulings and their influence on the
domestic tax law of the Member States.
It is divided in three titles.
The first title describes the institutional framework of the
EU
and
the legal context in which the Court decides on its cases. The basic
elements of the international tax systems of the Member States are
briefly recalled, as well as the EC Treaty provisions and secondary
legislation relevant for direct taxation.
In the second title, the Court's judgments in the area of direct taxation
are analysed. The cases have been divided in three main categories, viz.
taxation of individuals, taxation of companies and taxation of company
shareholders.
This title includes also, for each type of cases, an attempt to describe
implementation of the Court's case-law by Member States. Particular
attention is given to Member States whose legislations have been
directly assessed by Court decisions as to their compatibility with EC
law.
In the third title, an overview of the existing secondary legislation
concerning direct taxation (Directives and Regulations)
-
and the case-
law pertaining to it
-
is given, as well as a presentation of the most
important initiatives of the European Commission in this area.
Finally, provisional conclusions are drawn on the manner in which the
development of the Court's case-law influences the direct tax systems
of the Member States.
Jacques
MALHERBE,
Professor of
Imo
emeritus at the Catholic University of
Louvam,
Member of the BrusseL· Bar
Philippe
MALHERBE,
Lecturer at the Catholic University of
Louvam,
Member
of the Brussels Bar
Isabelle
RiCHELLE,
Professor
at HEC-Busmess School oftbe University of
Liège,
Member oftbe BrusseL· Bar
Edoardo
TRAVERSA, Professor at the Catholic University of
Louvam,
Member
oftbe Brussels Bar |
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| id | DE-604.BV035049405 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:56:01Z |
| indexdate | 2024-07-09T21:21:02Z |
| institution | BVB |
| isbn | 9782804400064 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016718113 |
| oclc_num | 320696120 |
| open_access_boolean | |
| owner | DE-M382 DE-384 DE-703 DE-12 DE-19 DE-BY-UBM |
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| physical | 330 S. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Larcier |
| record_format | marc |
| series | Collection de droit fiscal |
| series2 | Collection de droit fiscal |
| spelling | Direct taxation in the case-law of the European Court of Justice Jacques Malherbe ... Bruxelles Larcier 2008 330 S. txt rdacontent n rdamedia nc rdacarrier Collection de droit fiscal 6 Europäischer Gerichtshof (DE-588)5103273-9 gnd rswk-swf Direkte Steuer (DE-588)4113322-5 gnd rswk-swf Rechtsprechung (DE-588)4115710-2 gnd rswk-swf Europäischer Gerichtshof (DE-588)5103273-9 b Direkte Steuer (DE-588)4113322-5 s Rechtsprechung (DE-588)4115710-2 s DE-604 Malherbe, Jacques 1940- Sonstige (DE-588)132747111 oth Collection de droit fiscal 6 (DE-604)BV021464960 6 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016718113&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016718113&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Direct taxation in the case-law of the European Court of Justice Collection de droit fiscal Europäischer Gerichtshof (DE-588)5103273-9 gnd Direkte Steuer (DE-588)4113322-5 gnd Rechtsprechung (DE-588)4115710-2 gnd |
| subject_GND | (DE-588)5103273-9 (DE-588)4113322-5 (DE-588)4115710-2 |
| title | Direct taxation in the case-law of the European Court of Justice |
| title_auth | Direct taxation in the case-law of the European Court of Justice |
| title_exact_search | Direct taxation in the case-law of the European Court of Justice |
| title_exact_search_txtP | Direct taxation in the case-law of the European Court of Justice |
| title_full | Direct taxation in the case-law of the European Court of Justice Jacques Malherbe ... |
| title_fullStr | Direct taxation in the case-law of the European Court of Justice Jacques Malherbe ... |
| title_full_unstemmed | Direct taxation in the case-law of the European Court of Justice Jacques Malherbe ... |
| title_short | Direct taxation in the case-law of the European Court of Justice |
| title_sort | direct taxation in the case law of the european court of justice |
| topic | Europäischer Gerichtshof (DE-588)5103273-9 gnd Direkte Steuer (DE-588)4113322-5 gnd Rechtsprechung (DE-588)4115710-2 gnd |
| topic_facet | Europäischer Gerichtshof Direkte Steuer Rechtsprechung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016718113&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016718113&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021464960 |
| work_keys_str_mv | AT malherbejacques directtaxationinthecaselawoftheeuropeancourtofjustice |