Withholding taxes and the fundamental freedoms:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law Internat.
2013
|
| Schriftenreihe: | EUCOTAX series on European taxation
38 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 363 S. |
| ISBN: | 9789041148421 |
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TABLE OF CONTENTS
FOREWORD XI
CHAPTER 1
INTRODUCTION 1
§1.01 AIM OF THE BOOK 1
§1.02 STRUCTURE OF THE BOOK 4
CHAPTER 2
DIFFERENT TREATMENT BASED ON WITHHOLDING TAXES 7
§2.01 TAX COLLECTION METHOD 7
[A] THE INCOME RECIPIENT'S PERSPECTIVE 7
[1] TAXPAYERS SUBJECT TO WITHHOLDING TAXES 7
[2] INCOME SUBJECT TO WITHHOLDING TAXES 10
[3] WITHHOLDING TAXES IN THE ABSENCE OF A TAX LIABILITY 12
[B] THE PAYMENT DEBTOR'S PERSPECTIVE 17
[1] THE WITHHOLDING OBLIGATION 17
[2] THE LIABILITY FOR THE TAX PAYMENT 20
[3] ASSESSMENT OF THE WITHHOLDING OBLIGATION 21
§2.02 TAX AMOUNT 26
[A] (NON-) TAXATION 26
[B] TAXABLE BASE 30
[C] TAX RATE 36
§2.03 SUMMARY 40
CHAPTER 3
THE FUNDAMENTAL FREEDOMS UNDER THE TFEU AND EU AGREEMENTS 43
§3.01 GENERAL PRINCIPLES OF PRIMARY EU LAW 43
TABLE OF CONTENTS
[A] THE SINGLE MARKET AND DIRECT TAXES 43
[B] PRIMACY AND DIRECT EFFECT OF TFEU PROVISIONS 46
[C] CONVERGENCE OF THE FUNDAMENTAL FREEDOMS SO
§3.02 THE FUNDAMENTAL FREEDOMS OF THE TFEU 56
[A] THE FREE MOVEMENT OF GOODS 56
[B] THE FREEDOM TO PROVIDE SERVICES 57
[C] THE FREE MOVEMENT OF WORKERS 60
[D] THE FREEDOM OF ESTABLISHMENT 61
[E] THE FREE MOVEMENT OF CAPITAL 63
[F] NON-DISCRIMINATION UNDER ARTICLE 18 TFEU 66
[G] FREE MOVEMENT UNDER ARTICLE 21 TFEU 66
§3.03 DETERMINATION OF THE APPLICABLE FREEDOM 67
[A] OVERLAP OF THE FREEDOMS 67
[B] NO PRIORITY BETWEEN THE FUNDAMENTAL FREEDOMS 72
[Q EXCLUSIVE APPLICATION OF THE PRIMARILY AFFECTED FREEDOM 75
[D] DETERMINATION OF THE PRIMARILY AFFECTED FREEDOM 81
[1] PROVISION-BASED DETERMINATION 81
[2] DETERMINATION ACCORDING TO THE FACTS OF THE CASE 87
§3.04 THE FUNDAMENTAL FREEDOMS AND THIRD COUNTRIES 93
[A] THE FREE MOVEMENT OF CAPITAL 93
[1] HISTORICAL DEVELOPMENT 93
[2] SCOPE OF APPLICATION 96
[3] STANDSTILL CLAUSE 98
[4] TAX CLAUSE 104
[5] ARTICLE 66 TFEU 106
[B] THE EEA AGREEMENT 106
[C] AGREEMENTS WITH SWITZERLAND 112
[D] ASSOCIATION AND PARTNERSHIP AGREEMENTS 119
§3.05 SUMMARY 123
CHAPTER 4
COMPARABILITY ANALYSIS 127
§4.01 LEGAL COMPARABILITY OF RESIDENTS AND NON-RESIDENTS 127
[A] COMPARISON IN TAX LAW 127
[B] COMPARABILITY WITH REGARD TO TAX COLLECTION 129
[ 1 ] COLLECTION OF AN EXISTING TAX LIABILITY 129
[2] TAX COLLECTION IN THE ABSENCE OF A TAX LIABILITY 139
[C] COMPARABILITY WITH REGARD TO THE TAX AMOUNT 142
[1] (NON-)TAXATION 142
[2] TAXABLE BASE 144
[3] TAX RATE 149
§4.02 SCHUMACKER DOCTRINE: FACTUAL COMPARABILITY OF RESIDENTS AND
NON-RESIDENTS 151
VI
TABLE OF CONTENTS
§4.03 HORIZONTAL COMPARABILITY OF NON-RESIDENTS 157
[A] NON-RESIDENTS FROM THE SAME COUNTRY 157
IB] NON-RESIDENTS FROM DIFFERENT COUNTRIES 163
§4.04 COMPARABILITY AND THIRD COUNTRIES 168
[A] THIRD COUNTRIES UNDER THE FREE MOVEMENT OF CAPITAL 168
[B] EEA MEMBER STATES 173
[C] SWITZERLAND 176
[D] ASSOCIATED AND PARTNERSHIP COUNTRIES 178
§4.05 SUMMARY 179
CHAPTERS
JUSTIFICATIONS 181
§5.01 WRITTEN AND UNWRITTEN JUSTIFICATIONS 181
§5.02 JUSTIFICATIONS REJECTED BY THE ECJ 184
[A] PROMOTION OF ECONOMIC GOALS 184
[B] PREVENTION OF A LOSS OF TAX REVENUE 184
[C] COMPENSATORY ADVANTAGES 186
[D] LACK OF HARMONIZATION 188
[E] ADMINISTRATIVE SIMPLIFICATION 189
[F] TAX TREATIES 190
§5.03 JUSTIFICATIONS ACCEPTED BY THE ECJ 192
[A] COHESION OF THE TAX SYSTEM 192
[B] TERRITORIALITY 200
[C] BALANCED ALLOCATION OF TAXING RIGHTS 204
[D] PREVENTION OF A DOUBLE EXPENSE DEDUCTION 209
[E] NEED TO PREVENT TAX AVOIDANCE 212
[F] EFFECTIVENESS OF FISCAL SUPERVISION AND EFFECTIVE COLLECTION OF
TAXES 220
[1] TAXATION OF NON-RESIDENTS 220
[2] INSTRUMENTS FOR ADMINISTRATIVE ASSISTANCE 222
[3] APPLICATION OF THE MUTUAL ASSISTANCE DIRECTIVES 226
[4] LIMITS OF THE MUTUAL ASSISTANCE DIRECTIVES 228
[5] NON-APPLICATION OF THE MUTUAL ASSISTANCE DIRECTIVES 232
[6] SUMMARY 236
[G] NEUTRALIZATION BY THE RESIDENCE STATE 237
[1] CROSS-BORDER COHESION 237
(2] THE POSSIBILITY OF NEUTRALIZING THE TAX AMOUNT 239
[3] THE CONDITIONS FOR NEUTRALIZING THE TAX AMOUNT 248
[A] PROVISION OF THE TAX TREATY 249
[B] ACTUAL EFFECT OF THE TAX TREATY 251
[C] TAX CREDIT IN THE RESIDENCE STATE 252
[4] REMAINING DIFFERENT TREATMENT 258
[5] SUMMARY 261
VII
TABLE OF CONTENTS
§5.04 JUSTIFICATIONS IN THIRD-COUNTRY SITUATIONS 262
[A] DIFFERENT CATEGORIES OF THIRD COUNTRIES 262
[B] RE-EVALUATION OF REJECTED JUSTIFICATIONS 263
[C] COHESION OF THE TAX SYSTEM 267
[D] TERRITORIALITY 269
[E] BALANCED ALLOCATION OF TAXING RIGHTS 270
[F] PREVENTION OF A DOUBLE EXPENSE DEDUCTION 271
[G] NEED TO PREVENT TAX AVOIDANCE 271
[H] EFFECTIVENESS OF FISCAL SUPERVISION AND EFFECTIVE COLLECTION OF
TAXES 275
[I] NEUTRALIZATION BY THE RESIDENCE STATE 285
§5.05 SUMMARY 286
CHAPTER 6
PROPORTIONALITY 289
§6.01 THE RULE OF REASON 289
§6.02 TAX COLLECTION BY WITHHOLDING 291
[A] SUITABILITY FOR ATTAINING THE GENERAL INTEREST 291
[1] NEED TO PREVENT TAX AVOIDANCE 291
[2] EFFECTIVENESS OF FISCAL SUPERVISION 291
[3] EFFECTIVE COLLECTION OF TAXES 292
[B] NECESSITY OF ATTAINING THE GENERAL INTEREST 292
[1] NEED TO PREVENT TAX AVOIDANCE 292
[2] EFFECTIVENESS OF FISCAL SUPERVISION 294
[3] EFFECTIVE TAX COLLECTION 296
§6.03 TAX COLLECTION IN THE ABSENCE OF A TAX LIABILITY 300
[A] SUITABILITY FOR ATTAINING THE GENERAL INTEREST 300
[B] NECESSITY OF ATTAINING THE GENERAL INTEREST 301
§6.04 TAX AMOUNT 307
[A] SUITABILITY FOR ATTAINING THE GENERAL INTEREST 307
[1] EFFECTIVENESS OF FISCAL SUPERVISION 307
[2} NEED TO PREVENT TAX AVOIDANCE 308
[B] NECESSITY OF ATTAINING THE GENERAL INTEREST 308
§6.05 PROPORTIONALITY IN THIRD-COUNTRY SITUATIONS 311
§6.06 SUMMARY 317
CHAPTER 7
CONCLUSIONS: THE ADMISSIBILITY OF WITHHOLDING TAXES 321
§7.01 TAX COLLECTION METHOD 321
[A] THE INCOME RECIPIENT'S PERSPECTIVE 321
[1] TAXPAYERS SUBJECT TO WITHHOLDING TAXES 321
[2] INCOME SUBJECT TO WITHHOLDING TAXES 327
[3] WITHHOLDING TAXES IN THE ABSENCE OF A TAX LIABILITY 329
VIU
[B] THE PAYMENT DEBTOR'S PERSPECTIVE
[1] THE WITHHOLDING OBLIGATION
[2] THE LIABILITY FOR THE TAX PAYMENT
[3] ASSESSMENT OF THE WITHHOLDING OBLIGATION
§7.02 TAX AMOUNT
[A] (NON-) TAXATION
[B] TAXABLE BASE
[C] TAX RATE
§7.03 SUMMARY AND OUTLOOK
TABLE OF CONTENTS
332
332
335
336
338
338
341
343
344
BIBLIOGRAPHY 347
IX |
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| spelling | Simader, Karin Verfasser aut Withholding taxes and the fundamental freedoms Karin Simader Alphen aan den Rijn Kluwer Law Internat. 2013 XII, 363 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 38 Zugl.: Wien, Wirtschaftsuniv., Diss., 2012 Europäische Union (DE-588)5098525-5 gnd rswk-swf Quellensteuer (DE-588)4201710-5 gnd rswk-swf Grundfreiheiten (DE-588)4525992-6 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Quellensteuer (DE-588)4201710-5 s Grundfreiheiten (DE-588)4525992-6 s DE-604 EUCOTAX series on European taxation 38 (DE-604)BV012505903 38 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026167245&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Simader, Karin Withholding taxes and the fundamental freedoms EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Quellensteuer (DE-588)4201710-5 gnd Grundfreiheiten (DE-588)4525992-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4201710-5 (DE-588)4525992-6 (DE-588)4113937-9 |
| title | Withholding taxes and the fundamental freedoms |
| title_auth | Withholding taxes and the fundamental freedoms |
| title_exact_search | Withholding taxes and the fundamental freedoms |
| title_full | Withholding taxes and the fundamental freedoms Karin Simader |
| title_fullStr | Withholding taxes and the fundamental freedoms Karin Simader |
| title_full_unstemmed | Withholding taxes and the fundamental freedoms Karin Simader |
| title_short | Withholding taxes and the fundamental freedoms |
| title_sort | withholding taxes and the fundamental freedoms |
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| topic_facet | Europäische Union Quellensteuer Grundfreiheiten Hochschulschrift |
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