EUROPEAN TAXATION

Transcription

1 The goals of the course: EUROPEAN TAXATION Providing an insight in the policy issues of the EU internal market that are relevant for indirect taxation (VAT, excises and customs duties) and of direct taxation (personal and corporate income tax, withholding taxes); 2. Enabling students to argue cases in indirect and direct taxation on the basis of the principles in the TFEU and secondary Community law (directives, regulations and recommendations); 3. Providing an insight in the basic problems which the members of the Euro-group on the one side and the EU as a whole on the other side face in the process of fiscal and budgetary integration. The purpose of the course is not to engage in a systematic study of indirect taxes such as VAT and excises. Course materials: The course materials are the texts of the TEU and the TFEU and of the directives that are discussed in class. For the discussion of the cases the materials are (1) summaries of the cases and (2) the full text of the cases. For the summaries there are two sources: (1) the comprehensive slide show which lists the summaries of the cases in the order of the four freedoms, the state aid provisions and the EU citizenship rights and (2) the summaries provided in print in the ECJ Direct Tax Compass 2014 published by the IBFD in Amsterdam and also available online on the IBFD Tax Research Platform. There are also the slides of an IBFD conference on the principle of non-discrimination in the OECD MC and the case law of the EUCJ. The full text of the cases is available in print in Volume 2 of Materials on International and EU tax law, published by the ITC in Leiden and online (and for free) in the database of the European Court of Justice (curia.eu.int) and in the Tax Research Platform of the IBFD. For the directives there are two sources in print: ECJ Direct Tax Compass published by the IBFD and Volume 2 of Materials on International and EU Tax Law of the Leiden ITC. There is also a slide show of a course at the Catholic University in Lisbon on the impact of BEPS on EU law. For the recent EU proposals we refer to online documentation on the Council Directive 2014/48 of 24 March 2014, the draft directive amending directive

2 2011/96 FISC 228 and ECOFIN 1179 of and recent press releases by the European Commission. ONLY THE LISTED CASES PRINTED IN BOLD CHARACTERS WILL BE DISCUSSED IN CLASS. A VERY LIMITED NUMBER OF RECENT CASES OF WHICH THERE ARE NO SUMMARIES AVAILABLE WILL ALSO BE DISCUSSED. Content and schedule of the courses 1 Introduction: a. The relevance of European treaty rules for taxation from the viewpoint of the two main objectives of the EU: internal market and Economic and Monetary Union. b. Milestone non tax cases: - 152/73, Sotgiu v Deutsche Bundespost, /74, Reyners v Belgian State, /74, Procureur du Roi v Dassonville, /78, Rewe v Bundesmonopolverwaltung für Branntwein (Cassis de Dijon), /78, Knoors v Staastsecretaris voor Economische Zaken, C-415/93,Union royale belge des sociétés de football v Jean-Marc Bosman, ECJ case law on indirect taxation: - 27/67, Fink Frucht, /72, Carmine Capolongo v Azienda Agricola Maya, /79, Commission v Italy, and 143/30, Amministrazione delle Finanze v Essevi SpA and Carlo Salengo, /85, Commission v Belgium, Basic ECJ case law on discrimination of non-residents: - 270/83, Avoir Fiscal, C-175/88, Biehl, C-204/90, Bachmann, C-279/93, Schumacker,

3 - C-250/95, Futura Participations, ECJ case law on discrimination and double taxation: - C-35/98, Verkooijen, C-324/00, Lankhorst-Hohorst, C-168/01, Bosal Holding, C-319/02, Manninen, C-513/04, Kerckhaert-Morres, C-374/04, ACT Group Litigation, C-446/04, FII Group litigation, C-379/05, Amurta, C-436 and 437/08, Haribo Lakritzen Österreichische Salinen, C-310/09, ACCOR, C-35/11, Test Claimants in FII Litigation, ECJ case law on discrimination in tax treaties and determination of tax jurisdiction: - C-336/96, Gilly, C-307/97, Saint Gobain, C-376/03, D case, C-446/03, Marks & Spencer, C-470/04, N v Inspecteur belastingdienst Oost, C-414/06, Lidl Belgium, C192/08, Glaxo Wellcome, Anti-abuse case Law: - C-255/02, Halifax (VAT), C-196/04, Cadbury Schweppes, C-298/05, Columbus Container, C-321/05, Kofoed, C-425/06, Part Service (VAT), ECJ case law on the concept of discrimination: - C-513/03, van Hilten-van der Heijden, C-282/07, Truck Center, Business expenses, exemptions, personal deductions & tax rates:

4 - C-294/97, Eurowings, C-385/00, de Groot, C-234/01, Arnaud Gerritse, C-386/04, Centro di Musicologia Walter Stauffer, C-287/10, Tankreederei I, ECJ case law on transfer of seat/poem and exit taxes: - 81/87, Daily Mail, C-212/97, Centros, C-208/00, Überseering, C-9/02, Lasteyrie du Saillant, C-210/06, Cartesio, C-371/10, National Grid, Third countries & free movement of capital: - C-492/04, Lasertec, C-157/05, Holböck, C-101/05, Skatteverket v A, State aid and ECJ case law: - 30/59, De gezamenlijke steenkolenmijnen in Limburg v High Authority ECSC, /84, Federal Republic of Germany v Commission, C-143/99, Adria-Wien Pipeline, C-88/03, Portuguese Republic v Commission, C-106 and 107 P, Commission v Gibraltar and UK, Parent-subsidiary directive 13. Interest-Royalty Directive 14. Merger directive 15. The interest savings directive and the directive on administrative crossborder cooperation will be discussed together with the recent proposals of the Commission to integrate the automatic exchange of information in the framework of the worldwide automatic exchange of information of the US and OECD international reporting standards. See recent draft proposals by the European Commission and the impact of BEPS on EU law.

5 17. Directive on recovery of tax claims 18. Draft directive on CCCTB Course schedule - March 5 and 6: Introduction and discussion of case law. - March 12 and 13: Continuation of case law and directives and recent Commission proposals. Examination Examination consists of either of two open book (all materials allowed) question: a client memo on a practical cases on European taxation maximum to be written in a period of three hours. Disclaimer Depending on the circumstances some of the cases may be deleted from the programme, i.e. the schedule is the absolute maximum.