EU tax law - direct taxation:
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2013
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | XXII, 474 S. graph. Darst. |
| ISBN: | 9789087222086 9087222084 |
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| 100 | 1 | |a Helminen, Marjaana |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a EU tax law - direct taxation |c Marjaana Helminen |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Amsterdam |b IBFD |c 2013 | |
| 300 | |a XXII, 474 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
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Datensatz im Suchindex
| _version_ | 1820137504215400448 |
|---|---|
| adam_text |
Table of Contents
Preface
v
Abbreviations and Terms
xix
Chapter
1:
Concepts and Basic Principles of
EU
Tax Law
1
1.1.
Concepts
1
1.2.
Relation to other legislation
3
1.2.1.
Sovereignty and subsidiarity
3
1.2.2.
Separateness and interaction
4
1.2.3.
The primacy of
EU
law
5
1.2.4.
The principle of the most lenient provision
6
1.2.5.
Direct effect and application
8
1.3.
Primary law
9
1.3.1.
The founding treaties and the accession treaties
9
1.3.2.
Legal principles of
EU
law
13
1.4.
Secondary law
20
1.4.1.
Concept
20
1.4.2.
Directives
20
1.4.2.1.
Authorization to issue directives
20
1.4.2.2.
Impact of the directives
22
1.4.2.3.
Directives on direct taxes
24
1.4.3.
Recommendations and other measures
25
1.5.
International conventions
26
1.5.1.
Connection to
EU
law
26
1.5.2.
Tax treaties between
EU
Member States
26
1.5.2.1.
Right to conclude tax treaties
26
1.5.2.2.
Primacy of
EU
law
27
1.5.2.3.
Most favoured nation
28
1.5.3.
Tax treaties with third countries
30
1.5.3.1.
Right to conclude tax treaties
30
1.5.3.2.
Primacy of
EU
law
31
1.5.4.
Other treaties with non-Member States
33
1.5.4.1.
EEA Agreement
33
1.5.4.2.
Other conventions
34
1.6.
Harmful tax competition and forbidden state aid
35
1.6.1.
Harmful tax competition
35
1.6.1.1.
Concept
35
1.6.1.2.
Measures against harmful tax competition
35
1.6.1.3.
Prevention of tax evasion
36
IX
Table
of Contents
1.6.2-
Prohibition of state aid
38
1.7.
Elimination of international double taxation
43
1.7.1.
Legal basis
43
1.7.2.
Tax treaties and directives
44
1.7.3.
Obligation to take into account taxes levied in another
Member State
46
1.8.
Interpretation of
EU
law
52
1.8.1.
EU
law method of interpretation
52
1.8.2.
EU
law-consistent interpretation of domestic law
53
Chapter
2:
Non-Discrimination and Basic Freedoms
57
2.1.
Discrimination based on nationality
57
2.1.1.
General conditions for application
57
2.1.2.
Concept of discrimination
59
2.1.3.
Comparable situation or different situation
62
* 2.1.3.1.
Different situation
62
2.1.3.2.
Comparable situation
63
2.1.3.3.
Resident companies of different states
64
2.2.
Basic freedoms
66
2.2.1.
General conditions for application
66
2.2.2.
Free movement of goods
72
2.2.2.1.
Applicable norms
72
2.2.2.2.
Relevance to direct taxation
72
2.2.3.
Free movement of
EU
citizens
73
2.2.4.
Free movement of workers
75
2.2.4.1.
General conditions for application
75
2.2.4.2.
Different tax treatment on the basis of
residence
78
2.2.4.2.1.
Employment in several states
78
2.2.4.2.2.
Most income from employment
state
79
2.2.4.2.3.
Small part of income from
employment state
80
2.2.4.3.
Social security contributions
82
2.2.5.
Freedom of establishment
85
2.2.5.1.
Relevance and scope of application
85
2.2.5.2.
Undertakings in a comparable situation
90
2.2.5.2.1.
Permanent establishments
90
2.2.5.2.2.
No permanent establishment
93
2.2.5.3.
Dividend taxation systems
94
2.2.5.3.1.
Permanent establishment
94
Table
of Contents
2.2.5.3.2.
Foreign-source dividends
94
2.2.5.3.3.
Non-resident dividend recipient
98
2.2.5.3.4.
Thin capitalization
101
2.2.5.4.
Group taxation systems
103
2.2.5
A. I. Need for cross-border balancing
of profits and losses
103
2.2.5.4.2.
Permanent establishments
104
2.2.5.4.3.
No permanent establishment
106
2.2.6.
Free movement of capital and payments
109
2.2.6.1.
Primary rule
109
2.2.6.2.
Exceptions
113
2.2.6.3.
Relations to non-Member States
115
2.2.6.4.
Right to capital in companies
118
2.2.7.
Freedom to provide services
119
2.2.7.1.
Scope of application
119
2.2.7.2.
Cases on direct taxes
121
2.2.8.
Overlapping scope of application
123
2.2.8.1.
Freedom of establishment or free
movement of capital?
123
2.2.8.2.
Free movement of capital or services?
127
2.2.8.3.
Freedom of establishment/free movement
of capital or free movement of workers?
128
2.2.8.4.
Free movement of capital or goods?
129
2.2.8.5.
Simultaneous application
129
2.3.
Justifications for discrimination or restrictions
130
2.3.1.
Rule of reason
130
2.3.2.
Effectiveness of fiscal supervision and the recovery
tax debt
133
2.3.3.
Anti-avoidance purpose
134
2.3.3.1.
Tax planning versus tax avoidance
134
2.3.3.2.
CFC regimes as an example
138
2.3.4.
Balanced allocation of taxing rights
140
2.3.5.
Need to prevent double use of losses
143
2.3.6.
Coherence of the national tax system
143
2.3.7.
Territoriality
146
2.3.8.
Treatment in the other state
147
2.3.9.
Non-EU and non-EEA States
148
Chapter
3:
Corporate Tax Directives
151
3.1.
EU
Parent-Subsidiary Directive
151
3.1.1.
Background
151
Xl
Table
of Contents
3.1.2.
Scope of application
152
3.1.2.1.
Profit distributions between subsidiary and
parent companies residing in different
Member States
152
3.1.2.2.
Profit distributions connected with a
permanent establishment
153
3.1.2.3.
Company of a Member State
157
3.1.2.4.
Permanent establishment
160
3.1.2.5.
Parent and subsidiary company
161
3.1.2.6.
Profit distribution
163
3.1.2.7.
Other requirements
164
3.1.2.8.
EEA and other non-Member States
164
3.1.3.
Tax treatment
165
3.1.3.1.
Tax treatment in the dividend recipient'
s
state
165
3.1.3.1.1.
Elimination of double taxation in
*
the parent company state
165
3.1.3.1.2.
Exempti on or credit in the parent
company state or in the
permanent establishment state
165
3.1.3.1.3.
Treatment of hybrid sub sidiaries
in the parent company state
168
3.1.3.1.4.
Treatment of subsidiary-related
costs in the parent company
state
170
3.1.3.2.
Tax treatment in the subsidiary state
171
3.1.3.2.1.
No withholding tax
171
3.1.3.2.2.
Withholding tax
171
3.1.4.
Tax-avoidance situations
173
3.2.
EU
Interest-Royalty Directive
174
3.2.1.
Background and force
174
3.2.2.
Tax treatment
175
3.2.2.1.
Tax consequences
175
3.2.2.2.
Administrative prerequisites
177
3.2.2.3.
Repayment of a tax levied in conflict with
the directive
178
3.2.3.
Intra-EU cross-border payment
179
3.2.4.
Qualifying companies
185
3.2.4.1.
Company of a Member State
185
3.2.4.2.
Permanent establishment
188
3.2.4.3.
Associated companies
190
3.2.4.4.
Beneficial owner
192
Xli
Table
of Contents
3.2.5.
Source state
193
3.2.6.
The concepts of interest and royalty
195
3.2.6.1.
Interest
195
3.2.6.2.
Royalty
195
3.2.6.3.
Payments outside the scope of the directive
196
3.2.7.
Tax-avoidance situations
197
3.3.
EU
Merger Direc
tive
198
3.3.1.
Background and force
198
3.3.1.1.
Force
198
3.3.1.2.
Relevance of the directive
199
3.3.2.
Scope of application
200
3.3.2.1.
Reorganizations covered
200
3.3.2.2.
Company from a Member State
201
3.3.2.3.
Merger
204
3.3.2.4.
Division
208
3.3.2.5.
Transfer of assets
212
3.3.2.6.
Exchange of shares
214
3.3.3.
Tax treatment of mergers, divisions and transfers of
assets
217
3.3.3.1.
Applicable provisions
217
3.3.3.2.
Deferral of capital gains taxation
218
3.3.3.3.
Carry-over of provisions and reserves
221
3.3.3.4.
Takeover of losses
222
3.3.3.5.
Holdings of the receiving company in the
transferring company
223
3.3.3.6.
Tax exemption of the shareholders
223
3.3.3.6.1.
Situations covered
223
3.3.3.6.2.
Situations not covered by the tax
exemption
225
3.3.3.7.
Transfer of a permanent establishment
226
3.3.4.
Transfer of registered office of a European Company
or European Cooperative Society
227
3.3.4.1.
Background and relevance
227
3.3.4.2.
Transfer of registered office
228
3.3.4.3.
Tax consequences
228
3.3.5.
Tax avoidance
231
3.3.5.1.
Artificial tax-avoidance arrangements
231
3.3.5.2.
Other situations
234
3.3.6.
Employee representation
234
ХШ
Table
of Contents
Chapter
4:
EU
Company Forms and the Future
of Corporate Taxation
237
4.1.
Introduction
237
4.2.
European Company and European Cooperative Society
238
4.2.1.
Formation
23 8
4.2.1.1.
Company law
238
4.2.1.2.
Tax treatment
240
4.2.2.
Tax treatment of a European Company or a
European Cooperative Society
244
4.2.2.1.
Relevance of the
SE
Regulation and the
SCE
Regulation
244
4.2.2.2.
National tax laws
245
4.2.2.3.
Tax treaties
246
4.2.2.4.
Founding treaties and directives
248
4.2.2.5.
Tax-related problems
249
4.3.
European Economic Interest Grouping
249
4.3.1.
Company law
249
4.3.2.
Tax treatment
250
4.4.
Future of corporate taxation in the European Union
251
4.4.1.
Need for development
251
4.4.2.
CCCTB
252
4.4.3.
Alternatives
255
Chapter
5:
Transfer Pricing
257
5.1.
Relevance
257
5.2.
Code of Conduct on transfer pricing documentation
259
5.2.1.
Background and purpose
259
5.2.2.
General principles
261
5.2.2.1.
Rights and obligations of enterprises
261
5.2.2.2.
Rights and obligations of Member States
263
5.2.3.
Content of documentation
264
5.2.3.1.
General principles
264
5.2.3.2.
Master file
266
5.2.3.3.
Country-specific documentation
267
5.3.
Advance pricing agreements
268
5.3.1.
Background and purpose
268
5.3.2.
Binding effect
269
5.3.3.
Prerequisites for an advance pricing agreement
270
5.3.4.
Conduct of the advance pricing agreement process
271
XIV
Table
of Contents
5.3.4.1.
Preliminary negotiations and informal
application
271
5.3.4.2.
Formal application
272
5.3.4.3.
Evaluation and negotiations
275
5.3.4.4.
Formal advance pricing agreement
277
5.4.
Arbitration Convention
279
5.4.1.
Relevance, force and interpretation
279
5.4.1.1.
Relevance
279
5.4.1.2.
Force
280
5.4.1.3.
Interpretation
281
5.4.2.
Scope of application
283
5.4.2.1.
Elimination of double taxation
283
5.4.2.2.
Double taxation caused by a transfer
pricing adjustment
283
5.4.2.3.
Enterprise of a contracting state
284
5.4.2.4.
Serious penalty
286
5.4.2.5.
Taxes covered by the Arbitration
Convention
286
5.4.2.6.
Competent authority
287
5.4.2.7.
Territorial scope of application
287
5.4.3.
Arm's length principle and transfer pricing
adjustment
288
5.4.4.
Notification of a transfer pricing adjustment
289
5.4.5.
Mutual agreement procedure
290
5.4.5.1.
Institution of proceedings
290
5.4.5.2.
Notifications and information request
291
5.4.5.3.
Starting the negotiations
292
5.4.5.4.
Negotiations
293
5.4.5.5.
Agreement and implementation
296
5.4.6.
Arbitration procedure
296
5.4.6.1.
Starting the procedure
296
5.4.6.2.
Advisory commission
298
5.4.6.3.
Rights and obligations within the
arbitration procedure
301
5.4.6.4.
Opinion of the advisory commission
302
5.4.6.5.
Costs
304
5.4.7.
Correction of tax assessment
305
5.4.7.1.
Abolition of international double taxation
305
5.4.7.2.
Suspension of tax collection
305
XV
Table of Contents
Chapter
6:
Mutual Assistance and Recovery of Tax Claims
307
6.1.
Assistance Directive
307
6.1.1.
Background and relevance
307
6.1.2.
Scope of application
309
6.1.3.
Types of information exchange
313
6.1.3.1.
Automatic exchange of information
313
6.1.3.2.
Exchange on request
316
6.1.3.3.
Spontaneous exchange of information
319
6.1.3.4.
The exchanging authority
320
6.1.4.
Limits for exchange of information
322
6.1.5.
Disclosure of information
324
6.1.6.
Presence in the requested state
325
6.1.7.
Notification of tax decisions
326
6Л.8.
Simultaneous controls
327
6.1.9.'
Consultations
328
6.2.
Recovery Directive
329
6.2.1.
The norms and scope of application
329
6.2.1.1.
Norms
329
6.2.1.2.
Taxes on income and capital
331
6.2.2.
Competent authorities
331
6.2.3.
Types of assistance
331
6.2.3
Л
.
Exchange of information
331
6.2.3.2.
Notification of documents
333
6.2.3.3.
Recovery
334
6.2.3.4.
Precautionary measures
338
6.2.4.
Limits to the obligation to assist
339
6.2.5.
Periods of limitation
340
6.2.6.
Use of languages
341
6.2.7.
Disclosure of information and documents
341
6.2.8.
Costs linked to recovery
342
6.3.
Savings Directive
343
6.3.1.
Background and relevance
343
6.3.2.
Scope of application
345
6.3.2.1.
States applying the Savings Directive
345
6.3.2.2.
Intra-EU cross-border interest payments
to individuals
347
6.3.2.3.
Beneficial owner
348
6.3.2.4.
Paying agent
350
6.3.2.5.
Competent authority
353
6.3.2.6.
Interest payment
354
6.3.3.
Exchange of information
358
XVI
Table
of Contents
6.3.3.1.
Reporting by the paying agent
6.3.3.2.
Automatic exchange
ofinformation
6.3.3.3.
Relation to Assistance Directive
6.3
A. Withholding tax under transitional period
6.3.4.1.
Withholding tax
6.3.4.2.
Withholding tax base
6.3A.3. Avoiding the withholding tax
6.3.4.4.
Elimination of double taxation
Chapter
7:
Legal Remedies
7.1.
7.2.
7.3.
National legal remedies
Tax treaties
7.2.1.
Mutual agreement procedure
7.2.2.
Arbitration Convention
EU
Court
7.3.1.
Tasks of the
EU
Court
Preliminary rulings
Actions
Actions against a Member State
Infringement procedure
Actions of Member States
7.3.2.
7.3.3.
7.3.3.1.
7.3.3.2.
7.3.3.3.
7.4.
7.3.4.
Costs
Effects of
EU
Court judgments
7.4.1.
Repayment of taxes paid in conflict with
EU
law
7.4.2.
Liability for damages
7.4.3.
Consequences of the failure to comply with an
EU
Court judgment
References
Bibliography
EU
Court cases (listed chronologically)
European Court of Human Rights
EFTA
Court
EU
Court cases (listed alphabetically)
Index
358
360
360
361
361
362
363
365
367
367
372
372
373
373
373
375
378
378
379
380
381
381
381
384
385
387
387
443
454
455
455
467
XVII
EU
TAX LAW
-
Direct Taxation
EU
tax law substantially impacts the domestic tax laws of the
EU
Member States and
the way in which those laws must be interpreted and applied. The effect of
EU
tax law
on national legislation is becoming increasingly complex. Today, anyone working with
or interested in tax law or tax planning is confronted with
EU
tax law issues.
The
2013
edition of
Ш
Tax Law
-
Direct Taxation provides a clear picture of all the
EU
law norms that are relevant from the perspective of direct taxes. It explains how these
norms are, and should be, interpreted and how they affect national tax laws and the tax
treatment in
EU
Member States. The book describes the legal remedies available
against tax treatment that is in conflict with
EU
law.
The study begins with a comprehensive overview of the basic principles and concepts
of
EU
tax law and all relevant articles of the Treaty on the Functioning of the European
Union, analysing them in the light of direct tax case law. A discussion follows covering
all relevant
EU
directives and recommendations and other soft law material on direct
taxes. Reference is made to all relevant judgments of the
EU
Court on direct taxes. The
book includes a chapter on the tax treatment of the different
EU
entity forms and the
future of corporate taxation. A separate chapter is dedicated to the
EU
law issues
related to transfer pricing and to the
EU
law norms on administrative assistance in
tax matters. An extensive bibliography is included that directs the reader to further
material on the topic.
This book is a handy reference tool for tax practitioners, judiciary, tax administrations
and university students alike. Its structure allows quick and easy access to essential
information and facilitates a better understanding of the direct tax issues of
EU
tax law. |
| any_adam_object | 1 |
| author | Helminen, Marjaana |
| author_facet | Helminen, Marjaana |
| author_role | aut |
| author_sort | Helminen, Marjaana |
| author_variant | m h mh |
| building | Verbundindex |
| bvnumber | BV041856852 |
| classification_rvk | PP 6942 |
| ctrlnum | (OCoLC)910309979 (DE-599)BVBBV041856852 |
| discipline | Rechtswissenschaft |
| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV041856852 |
| illustrated | Illustrated |
| indexdate | 2025-01-02T11:46:29Z |
| institution | BVB |
| isbn | 9789087222086 9087222084 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027301170 |
| oclc_num | 910309979 |
| open_access_boolean | |
| owner | DE-M382 DE-384 |
| owner_facet | DE-M382 DE-384 |
| physical | XXII, 474 S. graph. Darst. |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | IBFD |
| record_format | marc |
| spelling | Helminen, Marjaana Verfasser aut EU tax law - direct taxation Marjaana Helminen 3. ed. Amsterdam IBFD 2013 XXII, 474 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Steuerrecht (DE-588)4116614-0 s DE-604 Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027301170&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027301170&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Helminen, Marjaana EU tax law - direct taxation Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4116614-0 |
| title | EU tax law - direct taxation |
| title_auth | EU tax law - direct taxation |
| title_exact_search | EU tax law - direct taxation |
| title_full | EU tax law - direct taxation Marjaana Helminen |
| title_fullStr | EU tax law - direct taxation Marjaana Helminen |
| title_full_unstemmed | EU tax law - direct taxation Marjaana Helminen |
| title_short | EU tax law - direct taxation |
| title_sort | eu tax law direct taxation |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Steuerrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027301170&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=027301170&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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