The sources of EU law and their relationships: lessons for the field of taxation: primary law, secondary law, fundamental freedoms and state aid rules
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2014
|
| Schriftenreihe: | Doctoral series
32 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 804 S. |
| ISBN: | 9789087222949 |
Internformat
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| 245 | 1 | 0 | |a The sources of EU law and their relationships: lessons for the field of taxation |b primary law, secondary law, fundamental freedoms and state aid rules |c Rita Szudoczky |
| 264 | 1 | |a Amsterdam |b IBFD |c 2014 | |
| 300 | |a XXII, 804 S. | ||
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-027774237 | ||
Datensatz im Suchindex
| _version_ | 1804152946556928000 |
|---|---|
| adam_text | Table
of
Contents
Foreword
xvii
List of Abbreviations
xxi
Chapter
1:
Introduction
1
1.1.
Research question and its relevance
1
1.2.
Methodology
7
Parti
General
EU
Law Framework
Chapter
2:
Sources of
EU
Law
15
2.1.
Primary law
15
2.2.
Secondary law
18
2.2.1.
Acts of the institutions
18
2.2.2.
International agreements
18
2.2.3.
Inter-institutional agreements
19
2.2.4.
Legal instruments for the former second pillar
20
2.2.5.
Sui
generis decisions
22
2.3.
Soft law
23
2.4.
Case law
26
Chapter
3:
The Constitutional Structure of the European
Union and the System-Nature of
EU
Law
29
3.1.
Introduction
29
3.2.
Nature of the European Union and
EU
law
30
3.2.1.
The Union s governance structure: between a federal
State and an international organization
30
3.2.1.1.
Theories of federalism
30
3.2.1.2.
Inter-governmental and supranational
features of the Union
31
3.2.2.
Constitution and constitutionalism within the Union
39
3.2.2.1.
The founding Treaties as the Union s
constitution
39
3.2.2.2.
Constitution without constitutionalism?
47
3.2.2.3.
A new explanation: constitutional pluralism
51
3.3.
Outline of the relationships of the various sources of
EU
law
55
VII
Table
of Contents
3.3.1.
Hierarchy between primary and secondary law
55
3.3.2.
Lack of hierarchy between the various forms of
secondary law
62
3.3.3.
Possible conflicts between the various sources of
EU
law
64
3.4.
Overview
70
Chapter
4:
Relationships between the Various Legal Acts of
the
EU
Institutions
75
4.1.
Regulations, directives, decisions
75
4.2.
Legislative acts, implementing acts, delegated acts
77
4.2.1.
System of regal acts before and after the Lisbon Treaty
77
4.2.2.
Comitology after the Lisbon Treaty
84
4.3.
International agreements
89
4.4.
Overview
95
Chapter
5:
Relationships between General Principles of
EU
Law, Treaty Provisions and Secondary Law
97
5.1.
Secondary law and the general principles of
EU
law
97
5.1.1.
Introduction
97
5.1.2.
Judicial review of the compatibility of secondary law
with the general principles of
EU
law
102
5.1.2.1.
Relationship of national law, secondary law
and the general principles of
EU
law
102
5.1.2.2.
Review of legality of secondary law in the
light of the general principles of
EU
law
104
5.1.2.3.
Consistent interpretation of secondary law
with the general principles of
EU
law
108
5.1.2.4.
Review of the VAT Directive in the light of
the general principles of
EU
law 111
5.1.3.
Principle of proportionality
117
5.1.3.1.
Functions
117
5.1.3.2.
Standard of review of Union measures and
Member State measures
121
5.1.4.
Assessment by the
academia
127
5.2.
Secondary law and the legal basis provisions of the Treaty
129
5.3.
Secondary law and the Treaty s free movement provisions
136
5.3.1.
Basics in terminology
136
5.3.2.
Nature of the fundamental freedoms
138
viii
Table
of Contents
5.3.2.1.
Fundamental freedoms and fundamental
rights
138
5.3.2.2.
Fundamental freedoms and fundamental
principles
148
5.3.3.
Do the fundamental freedoms bind the Union
legislature?
154
5.4.
Overview
161
Chapter
6:
Various Procedures for the Review of Legality of
Secondary Law
167
6.1.
Procedures
167
6.1.1.
Introduction
167
6.1.2.
Action for annulment
·■ 167
6.1.3.
Preliminary ruling procedure
177
6.1.4.
Plea of illegality
183
6.1.5.
Non-contractual liability
184
6.2.
Legal effects of the procedures
186
6.3.
Non-existence of Union acts
190
Partii
Relationship of Primary Law and Secondary Law
Chapter
7:
Fundamental Freedoms and Secondary Law
in General
195
7.1.
Introduction
195
7.2.
Relationship of national law, secondary law and the
fundamental freedoms
197
7.2.1.
Presumption of validity of Union acts
197
7.2.2.
Lack of
ex officio
examination of the validity of
Union acts
200
7 .2.3.
Early case law on the relationship of national law
-
harmonizing acts
—
fundamental freedoms
202
7.2.4.
Harmonizing acts and the public interest exceptions
under the fundamental freedoms
203
7.2.5.
National law
-
secondary law
-
fundamental
freedoms in exhaustively harmonized areas
205
7.2.6.
Simultaneous application of secondary law and
fundamental freedoms
211
IX
Table
of Contents
1.2.1.
Authorization versus option granted by secondary
law
215
7.2.8.
Authorization measures in infringement procedures
217
7.2.9.
Interim conclusions
224
7.3.
Interpretation of secondary law in the light of the
fundamental freedoms
226
7.3.1.
Introduction
226
7.3.2.
Consistent interpretation of an undefined concept of
secondary law
227
7.3.3.
In
dubio
pro communitate
231
7.3.4.
Consistent interpretation as a means to avoid
invalidation
233
7.3.4.1.
Interpretation instead of
invalidation
233
7.3.4.2.
Samples from the case law
236
(i) Union citizenship: Treaty provisions
and secondary law concerning
economically inactive Union citizens
236
(ii) Case law on students
238
(iii)
Case law on jobseekers
246
(iv)
Assessment
250
7.3.5.
Interim conclusions
252
7.4.
Review of legality of secondary law in the light of the
fundamental freedoms
255
7.4.1.
Introduction
255
7.4.2.
What binds the Union legislature?
256
7.4.2.1.
Views in
academia
256
7.4.2.2.
Principle of free movement
257
7.4.2.3.
Unity of the market
259
7.4.2.4.
Treaty s free movement
provisions
265
7.4.3.
The test applied to national measures under the
fundamental freedoms
266
7.4.3.1.
Different tests under the various freedoms
266
7.4.3.2.
Free movement of goods
268
7.4.3.3.
The other freedoms
274
7.4.4.
The test applied to Union measures under the
fundamental freedoms
279
7.4.4.1.
Prohibition of customs duties and charges
having equivalent effect to customs duties
279
7.4.4.2.
The other freedoms
284
Table
of Contents
(і)
Types of obstacles to free movement
created by Union measures
284
(ii) Meaning of restriction under the
fundamental freedoms with respect
to Union measures
300
(iii)
Justification grounds
304
(iv)
Proportionality
310
7.4.5.
Interim conclusions
316
7.5.
Overview
320
Chapter
8:
Primary Law and Secondary Law in the Field of
Taxation
325
8.1.
Introduction
325
8.2.
Interaction between positive integration and negative
integration
331
8.2.1.
Recollections from non-tax fields
331
8.2.2.
The scope of the fundamental freedoms in relation to
tax measures
334
8.2.2.1.
Types of tax obstacles to free movement
334
8.2.2.2.
Non-discriminatory indirect taxes as
potential obstacles
337
8.2.2.3.
Two-country problems in the field of
taxation
343
(i) Disparities
343
(ii) Double burdens
346
8.2.2.4.
Assessment
358
8.2.3.
Positive integration and negative integration in the
field of taxation
360
8.2.3.1.
Legal aspects
360
8.2.3.2.
Practical and policy aspects
367
8.2.4.
Interim conclusions
377
8.3.
Various aspects of the relationship of primary law and
secondary law concerning taxation
380
8.3.1.
Introduction
380
8.3.2.
Authorizations and options granted by secondary law
384
8.3.2.1.
Recollections from Chapter
7 384
8.3.2.2.
Attribution of an infringement of primary
law to the Member States or to the Union
385
8.3.3.
Simultaneous application of secondary law and the
fundamental freedoms
399
8.3.3.1.
Recollections from Chapter
7 399
Xl
8.3.3.2.
Within and outside the scope of the direct
tax directives
399
8.3.4.
Consistent interpretation
408
8.3.4.1.
Recollections from Chapter
7 408
8.3.4.2.
Consistent interpretation instead of
invalidation
409
8.3.4.3.
Interpretation causing the least restriction
on primary law
413
8.3.4.4.
Consistent interpretation of the same
concept under primary and secondary law:
some thoughts on abuse of
EU
law
415
(i) Introduction
415
(ii) Doctrine of prohibition of abuse in
the field of VAT and the fundamental
freedoms
418
(ui)
Doctrine of prohibition of abuse and
the specific
anti-
abuse provisions of
the direct tax directives
424
(iv)
Assessment
435
8.3.4.5.
Reverse consistent interpretation
436
8.3.5.
Review of legality of secondary law on taxation in the
light of the fundamental freedoms
439
8.3.5.1.
Recollections from Chapter
7 439
8.3.5.2.
Incomplete harmonization
441
8.3.5.3.
More lenient proportionality standard for
secondary law
450
8.3.6.
Interim conclusions
456
8.4.
Overview
462
Partili
Fundamental Freedoms and State Aid Rules
Chapter
9:
Convergence of the Analysis of National
Tax Measures under the State Aid Rules and the
Fundamental Freedoms
467
9.1.
Introduction
467
9.2.
Prima
facie selectivity of fiscal measures
473
9.2.1.
Approach of the Union Courts and the Commission
473
9.2.1.1.
Case law and the Commission s practice
in retrospect
473
xii
9.2.1.2.
Commission s
practice
recently
478
9.2.2.
Synthesizing the derogation test and the comparison
test
481
9.2.3.
Latest developments: Paint Graphos and Gibraltar
484
9.2.4.
Proposed method of analysis of
prima
facie
selectivity
493
9.3.
Derogation test
494
9.3.1.
What constitutes the benchmark system?
494
9.3.2.
Where no benchmark needs to be identified: the
scope of special taxes or the general tax system
498
9.3.3.
Where a benchmark is necessary: measures forming
part of a comprehensive system
504
9.3.3.1.
Introduction
504
9.3.3.2.
Benchmark constituted by the structural
elements of the system
506
9.3.3.3.
Function of the derogation test through
case law examples
. 508
(i) Is there a derogation at all?
508
(ii) Identifying the reference system in a
complex multi-layered scheme
510
(iii)
Choosing the right pair of
comparators
515
9.3.3.4.
Speci
9.4.
9.3.3.4.
Special burdens
519
Comparison test
522
9.4.1.
Selectivity and discrimination
522
9.4.2.
What is the yardstick of comparison?
527
9.4.3.
Yardstick
of comparison in the fundamental freedom
analysis
528
9.4.3.1.
Introduction
528
9.4.3.2.
Tax treatment
529
9.4.3.3.
Factual circumstances
530
9.4.3.4.
Tax treatment and objective of the measure
533
9.4.3.5.
Objective of the measure
535
9.4.3.6.
No comparison
539
9.4.3.7.
Critical views on the case law
544
9.4.3.8.
Assessment
549
9.4.4.
Yardstick
of comparison in the State aid analysis
550
9.4.4.1.
Introduction
550
9.4.4.2.
Effect versus objective
551
9.4.4.3.
Objective of the measure versus objective
of the system
553
9.4.4.4.
Comparison at which level?
560
ХШ
Table
of Contents
9.4.4.5.
Undertakings in a comparable situation
versus undertakings in competition
564
9.4.4.6.
Assessment
566
9.5.
Interim conclusions
569
9.6.
Selectivity and advantage
572
9.7.
Justification of
ρ
rima faci e
selectivity
582
9.7.1.
Introduction
582
9.7.2.
Is the justification a separate step in the selectivity
analysis?
586
9.7.2.1.
Commission s approach
586
9.7.2.2.
Courts approach
590
9.7.2.3.
Academic views
597
9.7.3.
Justification on what grounds?
600
9.7.3.1.
Justification by the nature and general
scheme of the system
600
(t) Relevance of the objective
600
(ii) Nature of the objective
604
(iii)
Comparison with justification
grounds under the fundamental
freedom analysis
611
9.7.3.2.
Objectives external to the tax system
616
(i) Commission Notice
616
(ii) Case law
618
(iii)
Proposed method of analysis
624
(iv)
Which external objectives are
legitimate?
629
9.7.4.
Proportionality
639
9.7.5.
Interim conclusions
647
9.8.
Overview
651
Chapter
10:
Overlap between the Scope of the State Aid Rules
and the Scope of the Fundamental Freedoms
659
10.1.
Introduction
659
10.2.
Starting point: the
Ionelii
case
663
10.3.
Where the aspects of State aid are separable
667
10.3.1.
Concurrent application of substantive rules
667
10.3.2.
Parallel procedures
671
10.3.2.1.
State aid procedure and infringement
procedure
671
10.3.2.2.
State aid procedure and procedure before
a national court
677
XIV
Table
of Contents
10.4.
Where the aspects of State aid are inseparable
681
10.4.1.
Case law deviating from lanelli
681
10.4.2.
Possible explanations for the deviation
691
10.5.
How to resolve the overlap of the State aid rules and the
fundamental freedoms in the case of direct tax measures?
695
10.5.1.
Lessons from the case law
695
10.5.2.
Regional measures
697
10.5.3.
Measures treating residents and non-residents
differently
706
10.6.
Overview
710
Chapter
11:
Conclusions
715
Bibliography
733
Table of Cases
751
XV
|
| any_adam_object | 1 |
| author | Szudoczky, Rita 1976- |
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| owner | DE-384 DE-12 DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-12 DE-M382 DE-19 DE-BY-UBM |
| physical | XXII, 804 S. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | IBFD |
| record_format | marc |
| series | Doctoral series |
| series2 | Doctoral series |
| spelling | Szudoczky, Rita 1976- Verfasser (DE-588)106863880X aut The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules Rita Szudoczky Amsterdam IBFD 2014 XXII, 804 S. txt rdacontent n rdamedia nc rdacarrier Doctoral series 32 Zugl.: Amsterdam, Univ., Diss., 2013 Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Rechtsquelle (DE-588)4048828-7 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Rechtsquelle (DE-588)4048828-7 s Steuerrecht (DE-588)4116614-0 s DE-604 Doctoral series 32 (DE-604)BV014240006 32 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=027774237&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Szudoczky, Rita 1976- The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules Doctoral series Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd Rechtsquelle (DE-588)4048828-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4116614-0 (DE-588)4048828-7 (DE-588)4113937-9 |
| title | The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules |
| title_auth | The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules |
| title_exact_search | The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules |
| title_full | The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules Rita Szudoczky |
| title_fullStr | The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules Rita Szudoczky |
| title_full_unstemmed | The sources of EU law and their relationships: lessons for the field of taxation primary law, secondary law, fundamental freedoms and state aid rules Rita Szudoczky |
| title_short | The sources of EU law and their relationships: lessons for the field of taxation |
| title_sort | the sources of eu law and their relationships lessons for the field of taxation primary law secondary law fundamental freedoms and state aid rules |
| title_sub | primary law, secondary law, fundamental freedoms and state aid rules |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd Rechtsquelle (DE-588)4048828-7 gnd |
| topic_facet | Europäische Union Steuerrecht Rechtsquelle Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027774237&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV014240006 |
| work_keys_str_mv | AT szudoczkyrita thesourcesofeulawandtheirrelationshipslessonsforthefieldoftaxationprimarylawsecondarylawfundamentalfreedomsandstateaidrules |