EUCOTAX Series on European Taxation. The Principle of Equality in European Taxation. Editor. Gerard TK Meussen. 6ucpicxx. QSMiaDQSi INTERNATIONAL
|
|
- Leona Newton
- 6 years ago
- Views:
Transcription
1 EUCOTAX Series on European Taxation The Principle of Equality in European Taxation Editor Gerard TK Meussen 6ucpicxx QSMiaDQSi INTERNATIONAL THE HAOUE - LONDON - BOSTON
2 CONTENTS Preface About thè Authors and Editors List of Abbreviations TableofCases Table oftreaties and Constitutions xi xiii xv xvii xxvii 1. General Introduction 1 Hans Gribnau 1. Introduction 1 2. Taxation and equality in a historical perspective 3 3. Theruleoflaw 6 4. Democracy 8 5. Constitutional democracy The rule of legislature? The changing position of thè law The judiciary comes to thè rescue A value-oriented theory of law Principles as thè normative core of law Checks and balances in law making Balancing powers and principles From theory to practice The principle of equality in constitutions and intemational treaties Constitution or intemational treaty? The equality principle as methodological instrument Conclusion Austria 35 Karl Korinek and Michael Holoubek 1. Introduction The development of thè Constitutional Court's rulings on thè principle of equality "Localising a violation" of thè principle of equality Procedure for reviewing laws as to their compliance with thè principle of equality Establishing a "discrimination" Review of "objective justification" Existence of a "reasonable ground" 44
3 The Principle of Equality in European Taxation The principle of proportionality Conclusion Belgium 51 Stefaan van Crombrugge 1. Introduction The influence of Artide 14 of thè ECHR and Artide 26 of thè ICCPR on Belgian law The determination of categories of persons The introduction of a specific tax Non-recurrent contribution borne by companies Flemish levy on discharging cooling water Brussels levy on immovable property Levy borne by chemists Anti-pollution taxes Differentiation within one and thè same tax Objective criterion Reasonablejustification The role of thè comparability investigation Incomparability tojustify differentiation Homogeneity of thè categories Proportionality Determining proportionality Conclusion France 75 Philippe Marchessou 1. Introduction A time-honoured assertion of thè principle of equality in thè constitutional texts The affirmation of thè principle of equality in thè French constitutional texts The affirmation of thè principle of equality in tax matters in thè French constitutional texts The protection of thè principle of equality in tax matters as guaranteed by thè Conseil constitutionnel and thè Conseil d'etat The Conseil constitutionnel as censor of thè tax statute The scope of thè principle of equality Equality before thè law Equality concerning public expenses Equality in tax matters Equality between taxpayers 81 vi
4 Contents 3.3 The possibility of discrimination justified by thè need to fight tax evasion The Conseil d'etat: a censor of thè regulations Moderate use of thè principle of equality Beyond an isolated appraisal of each tax The possibility for a taxpayer to invoke thè equality principle in his or her tax trial Adjustment proceeding from a discriminatory interpretation of thè law Adjustment as thè end-product of a discriminatory tax law Conclusion Germany 89 Klaus Vogel and Christian Waldhoff 1. Introduction Federai Constitutional Court decisions on tax equality Ruling on thè joint assessment of spouses Ruling on tax deduction for a contribution to a politicai party Ruling on thè mutuai effect of child support payments and fiscal capability Ruling on thè basic tax-free allowance Ruling on taxation according to assessed value in net-wealth tax Constitutional taxation equality as encumbrance according to thè ability to pay The four roots of thè principle of ability to pay in thè Basic Law Application of thè principle of thè ability to pay The problem of equality in thè constitutionality of taxation law The expression of tax fairness Conclusion Italy 115 Adriano Di Pietro 1. The principle of equality in thè tax field The principle of non-discrimination in tax law The non-discrimination principle in tax law: thè case law of thè Corte Costituzionale Conclusion 123 vii
5 The Principle of Equality in European Taxation 7. The Netherlands 125 Richard Happé 1. Introduction The principle of equality and testing of Acts of Parliament The principle of equality: a fundamental principle in thè Dutch legai order Artide 26 of thè ICCPR Restricted meaning of Artide 14 of thè ECHR for Dutch tax law The Supreme Court's method of judicial interpretation in judging an alleged violation of thè principle of equality Unequal treatment of similar cases Brief sketch of thè Dentist's Wife case Legislator's margin of appreciation First requirement: unequal treatment of equal cases Second requirement: thè absence of a reasonable and objective ground for unequal treatment Unequal treatment of unequal cases Indirect discrimination The Supreme Court's task with respect to thè unjustified unequal treatment of equal cases The Court does not apply thè statutory regulation The Court applies thè statutory regulation in conformity with thè treaty The Court does not do anything, because a choice has to be made that goes beyond its task of developing thè law A special case of relatively direct effect: thè Court leaves thè violation of thè principle of equality undecided An assessment of 10 years of case law on thè basis of thè principle of equality Conclusion Spain 157 Tulio Rosembuj 1 Introduction Constitutional doctrine The power to levy taxes Equality in thè application of thè law Protection of equality The principle of progressiveness Conclusions 163 Vili
6 Contents 9. United Kingdom 165 Philip Baker Conclusion 169 Gerard Meussen 1. Written constitution and thè principle of equality The constitutional courts in Europe Absence of a constitutional court in thè Netherlands and thè United Kingdom A constitutional principle of equality European Court of Human Rights case law Application of thè principle of equality in taxation Conclusion 174 Appendix I: Survey oftreaties and Constitutions 175 International Covenant on Civil and Politicai Rights 175 European Convention on thè Protection of Human Rights and Fundamental Freedoms 176 Constitutions: Austria 177 Belgium 177 France 178 Germany 181 Italy 187 The Netherlands 187 Spain 188 Appendix II: Case Law ofthe European Court of Human Rights 191 Tyrer 191 Gillow 203 Inze 224 Darby 239 Hentrich v. France 247 Karlheinz Schmidt v. Germany 265 Index 273 IX
EJTN Judicial Training on EU Direct Taxation Prof. Gerard Meussen Radboud University Nijmegen, the Netherlands 21 April 2016
EJTN Judicial Training on EU Direct Taxation Prof. Gerard Meussen Radboud University Nijmegen, the Netherlands 21 April 2016 23/04/2016 Gerard Meussen 1 Topics to be addressed Companies: exit taxation
More informationEnvironmental Policy and Direct Taxation in Europe
Environmental Policy and Direct Taxation in Europe Editors Peter HJ. Essers, Paul A. Flutsch and Manon A. Ultee.KLUWER LAW INTERNATIONAL THE HAGUE - LONDON - BOSTON Contents Preface List of Contributors
More informationComparative Tax Law. Victor Thuronyi KLUWER LAW INTERNATIONAL THE HAGUE / LONDON / NEW YORK
Comparative Tax Law Victor Thuronyi ff KLUWER LAW INTERNATIONAL THE HAGUE / LONDON / NEW YORK TABLE OF CONTENTS Biographical Note Preface Acknowledgments Abbreviations xii xiii xvi xvii CHAPTER1 THE COMPARATIVE
More informationINDEX. Part I THE INSTITUTIONS. Chapter One THE TAX POWER IN THE TRADITION OF THE EUROPEAN LEGAL SYSTEMS
INDEX Introduction....................................... XV Part I THE INSTITUTIONS Chapter One THE TAX POWER IN THE TRADITION OF THE EUROPEAN LEGAL SYSTEMS 1. The tax power in the European tradition..................
More informationCOUR EUROPÉENNE DES DROITS DE L HOMME EUROPEAN COURTOFHUMAN RIGHTS
CONSEIL DE L EUROPE COUNCIL OF EUROPE COUR EUROPÉENNE DES DROITS DE L HOMME EUROPEAN COURTOFHUMAN RIGHTS FIRST SECTION CASE OF ZEMAN v. AUSTRIA (Application no. 23960/02) JUDGMENT STRASBOURG 29 June 2006
More informationTable of Contents. Preface. Abbreviations and Terms
Preface Abbreviations and Terms v ix 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
More informationATAS. 4 and 5 September Anti-Avoidance Rules: Judiciary. Wim Wijnen. Your Portal to Cross-Border Tax Expertise
ATAS 4 and 5 September 2012 Anti-Avoidance Rules: Judiciary Wim Wijnen Counsel to the Academic Chair, IBFD Professor of International Tax Law, LUISS, Rome Judge Court of Appeals, s-hertogenbosch, The Netherlands
More informationInternational Tax Planning and Prevention of Abuse. A Study under Domestic Tax Law, Tax Treaties and EC Law in relation to Conduit and Base Companies
International Tax Planning and Prevention of Abuse A Study under Domestic Tax Law, Tax Treaties and EC Law in relation to Conduit and Base Companies Table of Contents PART ONE: THE USE OF CONDUIT & BASE
More informationEUROPEAN COMMISSION AND COURTS DECISIONS ARE PRODUCING
6 JULY 2009 PRESS STATEMENT TAX DISCRIMINATION OF FOREIGN PENSION FUNDS EUROPEAN COMMISSION AND COURTS DECISIONS ARE PRODUCING TANGIBLE RESULTS EFRP is happy to note progress and considers it is an appropriate
More informationTOWARDS AN EU DIRECTIVE ON PROTECTED FUNDS
TOWARDS AN EU DIRECTIVE ON PROTECTED FUNDS EDITED BY Prof. S.C.JJ. Kortmann Prof. D.J. Hayton Prof. N.E.D. Faber Prof. K.G.C. Reid J.W.A. Biemans Law of Business and Finance Volume 10 Kluwer Legai Publishers
More informationTable of Contents. Acknowledgements. Part One EU Tax Law. Chapter 1: Enterprise, Business and Business Profits in EU Tax Law 3 Pasquale Pistone
Acknowledgements Foreword v vii Part One EU Tax Law Chapter 1: Enterprise, Business and Business Profits in EU Tax Law 3 Pasquale Pistone 1.1. Introduction 3 1.2. An empirical reconstruction of the three
More informationSECOND PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF BELGIUM AND THE GOVERNMENT OF NEW ZEALAND FOR THE AVOIDANCE OF DOUBLE TAXATION
SECOND PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF BELGIUM AND THE GOVERNMENT OF NEW ZEALAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES
More informationOUTLINE LIST OF ABBREVIATIONS... IV LIST OF LEGAL REFERENCES... V
LUXEMBOURG 375 Page ii OUTLINE LIST OF ABBREVIATIONS... IV LIST OF LEGAL REFERENCES... V PART I. IMPLEMENTATION OF THE DIRECTIVE... VI 1. INTRODUCTION...VI 1.1. GENERAL INFORMATION ON THE IMPLEMENTATION
More informationLegal Interpretation of Tax Law. Edited by Robert F. van Brederode Richard Krever. Qgl Wolters Kluwer Law & Business
Legal Interpretation of Tax Law Edited by Robert F. van Brederode Richard Krever Qgl Wolters Kluwer Law & Business Summary of Contents List of Editors and Contributors Preface List of Abbreviations v xxi
More information1 Introduction to Public Sector Economics 1
Tables xiii Figures xv Preface xvii Abbreviations xix 1 Introduction to Public Sector Economics 1 Introduction 1 Pareto Optimality 2 Sources of Market Failure 5 Constraints on Public Policy 10 Fiscal Instruments
More informationLatest CJEU, EFTA and ECHR
E-News from the EU Tax Centre Issue 49 - September 18, 2014 IN THIS ISSUE Latest CJEU, EFTA and ECHR Infringement Procedures & Referrals to CJEU State Aid EU Institutions Latest CJEU, EFTA and ECHR Belgium
More informationThe exchange of international tax information: The Panama Case.
The exchange of international tax information: The Panama Case. 1.The exchange of tax information at an international level: General issues Limitations in Tax Management in the operation for the exchange
More informationLimitation of Administrative Penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights
Limitation of Administrative Penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights Prof. Giuseppe Marino Professor of Tax Law University of Milan Taxpayers rights
More informationCONFEDERATION FISCALE EUROPEENNE
CONFEDERATION FISCALE EUROPEENNE The Consequences of the Verkooijen Judgement 1 Prepared by the Task force of the Confédération Fiscale Européenne on ECJ Case Law 2 1. INTRODUCTION It is significant that
More informationItaly end inventory 100. Milestone 1 to End. Start to Milestone
Italy 7 6 5 Total MAP Caseload Cases started before 1 January 216 217 start inventory Cases started Cases closed 217 end inventory 157 26 131 129 5 124 4 3 2 Cases started as from 1 January 216 217 start
More informationTable of Contents. Part I Introduction. Chapter 1: Aristotle s Concept of Distributive Justice 5. Chapter 2: Basic Principles of Discrimination 9
Part I Introduction Part I: Introduction 3 Chapter 1: Aristotle s Concept of Distributive Justice 5 Chapter 2: Basic Principles of Discrimination 9 2.1. Elements of the discrimination analysis 9 2.2. Proposal
More informationORDER OF THE COURT (First Chamber) 12 September 2002 *
MERTENS ORDER OF THE COURT (First Chamber) 12 September 2002 * In Case C-431/01, REFERENCE to the Court under Article 234 EC by the Cour d'appel de Mons (Belgium) for a preliminary ruling in the proceedings
More informationCommentaries on Selected Model Investment Treaties. Edited by CHESTER BROWN
Commentaries on Selected Model Investment Treaties Edited by CHESTER BROWN Notes on Contributors Table of Cases Table of Instruments xxix xxxv 1. INTRODUCTION: THE DEVELOPMENT AND IMPORTANCE OF THE MODEL
More informationLIST OF ABBREVIATIONS...III LIST OF LEGAL REFERENCES... IV PART I. IMPLEMENTATION OF THE DIRECTIVE... V 1. INTRODUCTION... V
UNITED KINGDOM 535 Page ii OUTLINE LIST OF ABBREVIATIONS...III LIST OF LEGAL REFERENCES... IV PART I. IMPLEMENTATION OF THE DIRECTIVE... V 1. INTRODUCTION... V 1.1. GENERAL INFORMATION ON THE IMPLEMENTATION
More informationTackling EU cross-border inheritance tax obstacles Frequently Asked Questions
MEMO/11/917 Brussels, 15 December 2011 Tackling EU cross-border inheritance tax obstacles Frequently Asked Questions (see also IP/11/1551) What are inheritance taxes? Inheritance tax means all taxes levied
More informationDate of communication: 4 November 1994 (initial submission)
HUMAN RIGHTS COMMITTEE Oord v. The Netherlands Communication No 658/1995 23 July 1997 CCPR/C/60/D/658/1995 ADMISSIBILITY Submitted by: Jacob and Jantina Hendrika van Oord Victims: The authors State party:
More informationJUDGMENT OF THE COURT (Fourth Chamber) 25 October 2007 *
JUDGMENT OF THE COURT (Fourth Chamber) 25 October 2007 * In Case C-464/05, REFERENCE for a preliminary ruling under Article 234 EC, by the rechtbank van eerste aanleg te Hasselt (Belgium), made by decision
More informationThe conceptual boundaries of tax avoidance and aggressive tax planning. Pasquale Pistone Kiev (Ukraine), 6 February 2018
The conceptual boundaries of tax avoidance and aggressive tax planning Pasquale Pistone Kiev (Ukraine), 6 February 2018 Outline 1. Tax avoidance and abusive practices 2. The reaction to tax avoidance 3.
More informationDepartures from the OECD Model. and Commentaries. Reservations, observations and positions. in EU law and tax treaties
Departures from the OECD Model and Commentaries Reservations, observations and positions in EU law and tax treaties edited by Prof. Guglielmo Maisto 1 ini Vol. 11 EC and International Tax Law Series Acknowledgements
More informationKlaus Biehl v. Administration des Contributions du Grand-Duche de Luxembourg (Case C-175/88)
Klaus Biehl v. Administration des Contributions du Grand-Duche de Luxembourg (Case C-175/88) Before the Court of Justice of the European Communities (5th Chamber) ECJ (5th Chamber) (Presiding, Slynn P.C.;
More informationBerliner Gesprächskreis zum Europäischen Beihilferecht e.v., 29th Roundtable
Berliner Gesprächskreis zum Europäischen Beihilferecht e.v., 29th Roundtable EU COMMISSION INITIATIVE AGAINST AGGRESSIVE TAX PLANNING AS IT AFFECTS THE MEMBER STATES Andreas von Bonin, 24 June 2016 A few
More informationKLUWER LAW INTERNATIONAL. Arbitrability. International & Comparative Perspectives. Edited by. Loukas A. Mistelis & Stavros L.
KLUWER LAW INTERNATIONAL Arbitrability International & Comparative Perspectives Edited by Loukas A. Mistelis & Stavros L. Brekoulakis Wolters Kluwer Law & Business AUSTIN BOSTON CHICAGO NEW YORK THE NETHERLANDS
More informationThe Constitutional Framework in the Italian Perspective Dott. Laura Muzi
Master in International Taxation (University of Hamburg) Master in Pianificazione Tributaria Internazionale (Università di Roma Sapienza) Corso Superiore di Polizia Tributaria (Guardia di Finanza) 2 nd
More informationECJ to Review Belgian Dividend Treatment
Volume 52, Number 5 November 3, 2008 ECJ to Review Belgian Dividend Treatment by Marc Quaghebeur Reprinted from Tax Notes Int l, November 3, 2008, p. 372 Reprinted from Tax Notes Int l, November 3, 2008,
More informationUnification of Tort Law: Strict Liability. B. A. Koch/H. Koziol (Eds.)
Unification of Tort Law: Strict Liability B. A. Koch/H. Koziol (Eds.) F.D. Busnelli G. Comandé H. Cousy/D. Droshout M. Faure J. Fedtke/U. Magnus S. Galand-Carval I. Gilead K. Kerameus B.A. Koch/H. Koziol
More informationTable of Contents. Part One Residence of Individuals and Non-Tax Law
Acknowledgements Foreword v vii Part One Residence of Individuals and Non-Tax Law Chapter 1: Residence and domicile of individuals in private international law 3 James J. Fawcett 1.1. Introduction 3 1.2.
More informationEUROPEAN SOCIAL SECURITY LAW
EUROPEAN SOCIAL SECURITY LAW Frans PENNINGS Fifth edition intersentia Antwerp - Oxford - Portland CONTENTS Preface Abbreviations v xix PART I. COORDINATION Chapter 1. Introduction to the Concept of Coordination
More informationLatest CJEU, EFTA and ECHR
E-News from the EU Tax Centre Issue 55 August 17, 2015 Latest CJEU, EFTA and ECHR France Commission v France (C-485/14) On July 16, 2015 the CJEU rendered its decision in the Commission v France case (C-485/14)
More informationDIRECT TAXATION FALLS WITHIN THE COMPETENCE OF THE MEMBER STATES BUT THE MEMBER STATES MUST EXERCISE THAT COMPETENCE CONSISTENTLY WITH COMMUNITY LAW
DIRECT TAXATION FALLS WITHIN THE COMPETENCE OF THE MEMBER STATES BUT THE MEMBER STATES MUST EXERCISE THAT COMPETENCE CONSISTENTLY WITH COMMUNITY LAW I. «Direct taxation falls within the competence of the
More informationCOMMISSION DELEGATED REGULATION (EU) /... of
EUROPEAN COMMISSION Brussels, 28.5.2018 C(2018) 3104 final COMMISSION DELEGATED REGULATION (EU) /... of 28.5.2018 amending Delegated Regulation (EU) 2015/2195 on supplementing Regulation (EU) No 1304/2013
More informationK. Lenaerts (Rapporteur), President of the Chamber, T. von Danwitz, E. Juhász, G. Arestis and J. Malenovský, Judges
EC Court of Justice, 11 June 2009 * Joined Cases C-155/08 and C-157/08 X, E.H.A. Passenheim-van Schoot v Staatssecretaris van Financiën Fourth Chamber: Advocate General: K. Lenaerts (Rapporteur), President
More informationJAN JOSEPH HAGE AARONSON LLP UPCOMING EVENTS & LIKELY DATES. Supreme Court rejects Government s Article 50 appeal NEWSLETTER.
LLP UPCOMING EVENTS & LIKELY DATES JAN. 2017 2017 Q1 Prudential (portfolio dividends) Supreme Court decision on permission to appeal ITC (indirect claims for overpaid tax) Supreme Court judgment F EBRUARY
More informationChapter 12: International Arbitration
Chapter 12: International Arbitration I. Field of application; seat of the arbitral tribunal II. Arbitrability III. Arbitration agreement IV. Arbitral tribunal Art. 176 1 The provisions of this chapter
More informationEC Law Aspects of Hybrid Entities
EC Law Aspects of Hybrid Entities Table of Contents Preface List of abbreviations Part I Introduction Chapter I: Introduction 1. Background 2. Scope and structure 3. Outline of the research Part II Classification
More informationRemedies and sanctions in discrimination cases
Remedies and sanctions in discrimination cases Prof. Dr. Christa Tobler, LL.M. Europa Institutes of the Universities of Basel (Switzerland) and Leiden (The Netherlands) EU law on equality between women
More informationJoined cases C-398/16 and C-399/16 X BV (C-398/16), X NV (C-399/16) v Staatssecretaris van Financiën
EU Court of Justice, 22 February 2018 * Joined cases C-398/16 and C-399/16 X BV (C-398/16), X NV (C-399/16) v Staatssecretaris van Financiën First Chamber: R. Silva de Lapuerta, President of the Chamber,
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES COMMUNICATION FROM THE COMMISSION TO THE COUNCIL, THE EUROPEAN PARLIAMENT AND THE ECONOMIC AND SOCIAL COMMITTEE
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 19.4.2001 COM(2001) 214 final COMMUNICATION FROM THE COMMISSION TO THE COUNCIL, THE EUROPEAN PARLIAMENT AND THE ECONOMIC AND SOCIAL COMMITTEE The elimination
More informationJUDGMENT OF THE COURT (Fifth Chamber) 8 May 1990*
JUDGMENT OF THE COURT (Fifth Chamber) 8 May 1990* In Case C-175/88 REFERENCE to the Court under Article 177 of the EEC Treaty by the Conseil d'état du Luxembourg (State Council of Luxembourg) for a preliminary
More informationTHE GENERAL ANTIAVOIDANCE RULE IN TAX LAW: COMPARING DIFFERENT MODELS AND COMMON FEATURES
Ph.D. Program in Business Law and Company Tax law Coordinator: Chiar.ma Prof.ssa Livia Salvini XXVI Edition THE GENERAL ANTIAVOIDANCE RULE IN TAX LAW: COMPARING DIFFERENT MODELS AND COMMON FEATURES Supervisor
More informationGIBRALTAR AND TAXATION
GIBRALTAR AND TAXATION Gibraltar is a British Overseas Territory. As such, it does not form part of the United Kingdom. Gibraltar s system of governance is set out in the Gibraltar Constitution 2006, which
More informationProfits which a subsidiary distributes to its parent company shall be exempt from withholding tax.
EC Court of Justice, 3 June 2010 * Case C-487/08 European Commission v Kingdom of Spain First Chamber: A. Tizzano, President of the Chamber, E. Levits (Rapporteur), A. Borg Barthet, J.-J. Kasel and M.
More informationLIST OF ABBREVIATIONS... IV LIST OF LEGAL REFERENCES... V PART I. IMPLEMENTATION OF THE DIRECTIVE... VI 1. INTRODUCTION... VI
ESTONIA 173 Page ii OUTLINE LIST OF ABBREVIATIONS... IV LIST OF LEGAL REFERENCES... V PART I. IMPLEMENTATION OF THE DIRECTIVE... VI 1. INTRODUCTION... VI 1.1. GENERAL INFORMATION ON THE IMPLEMENTATION
More informationSurvey on the Implementation of the EC Interest and Royalty Directive
Survey on the Implementation of the EC Interest and Royalty Directive This Survey aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of
More informationSTEP Bahamas. 11 th October The tax treatment of trusts in Continental Europe: Belgium, France, Germany, Italy, the Netherlands and Switzerland
STEP Bahamas 11 th October 2005 The tax treatment of trusts in Continental Europe: Belgium, France, Germany, Italy, the Netherlands and Switzerland Jean-Marc Tirard and Maryse Naudin Tirard, Naudin Paris
More informationBudapest, 5 July Workshop on EC law and tax treaties (5 July 2005, Charlemagne Building, meeting room S2, Rue de la Loi 170, 1040 Brussels)
Budapest, 5 July 2005 Workshop on EC law and tax treaties (5 July 2005, Charlemagne Building, meeting room S2, Rue de la Loi 170, 1040 Brussels) RE: Consumption-oriented company taxation: a Central European
More informationEJTN STUDY VISITS PRESENTATION, CALENDARS AND REQUIREMENTS 1. STUDY VISIT AT THE EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS (FRA)
EJTN STUDY VISITS PRESENTATION, CALENDARS AND REQUIREMENTS 1. STUDY VISIT AT THE EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS (FRA) The study visit will be organized at the European Union Agency for Fundamental
More informationCROSS -BORDER PENSION PROVISION IN EUROPE. B. First Appendix - UK provision in relation to overseas employees and employment
CROSS -BORDER PENSION PROVISION IN EUROPE These notes are designed to give an overview of issues whic h are current in relation to Cross-Border Pension Provision in Europe. The notes are comprehensive
More information1 di 6 05/11/ :55
1 di 6 05/11/2012 10:55 JUDGMENT OF THE COURT (Second Chamber) 27 January 2011 (*) (Failure of a Member State to fulfil obligations Article 49 EC Freedom to provide services Non reimbursement of costs
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 26.01.2006 COM(2006) 22 final REPORT FROM THE COMMISSION TO THE COUNCIL, THE EUROPEAN PARLIAMENT, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE
More informationda Wolters Kluwer Systems of General Sales Taxation Theory, Policy and Practice Robert F. van Brederode KLUWER LAW INTERNATIONAL Law & Business
KLUWER LAW INTERNATIONAL Systems of General Sales Taxation Theory, Policy and Practice Robert F. van Brederode da Wolters Kluwer Law & Business AUSTIN BOSTON CHICAGO NEW YORK THE NETHERLANDS Preface and
More informationTable of Contents. vii. Preface. xvii. List of Abbreviations. xix. List of Figures. xxiii. Acknowledgements. xxv
Preface List of Abbreviations List of Figures Acknowledgements xvii xix xxiii xxv CHAPTER 1 Introduction 1 1.01 Scope of Research 2 [A] Research Question 2 [B] Principal Sources of Law 5 [1] New York Convention
More informationGeneral Anti-avoidance Rules for Major Developing Countries. Paulo Rosenblatt. (30 Wolters Kluwer Law & Business
General Anti-avoidance Rules for Major Developing Countries Paulo Rosenblatt (30 Wolters Kluwer Law & Business List of Abbreviations List of Tables Acknowledgements ix xi xiii Introduction 1 1 Background,
More informationOwner occupied dwelling and income taxes
Owner occupied dwelling and income taxes A Synopsis ofeight European countries Anne M.A. Bijvoet Eburon Delft 2001 Tableof Contents Why this study? 1 Section I Description of the Netherlands 3 1 Development
More informationTable of Contents. About This Book How To Use This Book Foreword Acknowledgments Preface
Table of Contents About This Book How To Use This Book Foreword Acknowledgments Preface vii ix xi xiii xv Chapter 1 Initial Client Engagement 1 Topical Index 1 1.01 Nature of Federal Tax Law 5 1.02 Role
More informationReports of Cases. JUDGMENT OF THE COURT (Tenth Chamber) 18 January 2018 *
Reports of Cases JUDGMENT OF THE COURT (Tenth Chamber) 18 January 2018 * (Reference for a preliminary ruling Free movement of capital Articles 63 and 65 TFEU Regulation (EC) No 883/2004 Article 11 Levies
More informationin this web service Cambridge University Press
PART I 1 Community rules applicable to the incorporation and capital of public limited liability companies dirk van gerven NautaDutilh I II III IV V VI VII VIII IX X XI XII Introduction Application Scope
More informationBasic International Taxation
Basic International Taxation Roy Rohatgi KLUWER LAW INTERNATIONAL LONDON / THE HAGUE / NEW YORK TABLE OF CONTENTS Preface About the Author xiii xv CHAPTER 1 AN OVERVIEW OF INTERNATIONAL TAXATION 1 1. Objectives
More informationInternational Tax - Europe & Africa
- Europe & Africa Newsletter This e-newsletter gives you an overview of international tax developments being reported globally by KPMG member firms in the Europe and Africa regions between 1 and 30. Algeria
More informationPROTOCOL AMENDING THE CONVENTION BETWEEN IRELAND AND BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION
PROTOCOL AMENDING THE CONVENTION BETWEEN IREL BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED AT BRUSSELS ON 24 JUNE 1970 PROTOCOL
More informationSustainable Development as a Principle of International Law
Sustainable Development as a Principle of International Law Resolving Conflicts between Climate Measures and WTO Law By Christina Voigt M A RTI N U S NITHOFF PUBLISHERS LEIDEN BOSTON 2009 TABLE OF CONTENTS
More informationThe Theory of Taxation and Public Economics
louis kaplow The Theory of Taxation and Public Economics a princeton university press princeton and oxford 01_Kaplow_Prelims_p00i-pxxii.indd iii Summary of Contents a Preface xvii 1. Introduction 1 PART
More informationThe Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute
The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute Marine Kordzadze, PhD student Grigol Robakidze University, Tbilisi, Georgia Abstract Tax dispute is one of the
More informationKLUWER LAW INTERNATIONAL. EUCOTAX Series on European Taxation. Europe-China Tax Treaties. Editors: Michael Lang Jianwen Liu Gongliang Tang
KLUWER LAW INTERNATIONAL EUCOTAX Series on European Taxation Europe-China Tax Treaties Editors: Michael Lang Jianwen Liu Gongliang Tang Assistant Editors: Oliver- Christoph Giinther Bristar Mingxing Cao
More informationTREATY SERIES 2006 Nº 6
TREATY SERIES 2006 Nº 6 Agreement in the form of Exchanges of Letters on the Taxation of Savings Income with the Kingdom of Netherlands in respect of the Netherlands Antilles Letters of notification exchanged
More informationEUJOINTTRANSFERPRICINGFORUM PROCEDURAL IMPROVEMENTS TO THE ARBITRATION CONVENTION AND RELATED MUTUALAGREEMENT PROCEDURES
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION TAX POLICY CoordinationofTaxMatters Brussels, 8November2002 C1/WB/LDH DOC:JTPF/007/2002/REV1/EN EUJOINTTRANSFERPRICINGFORUM PROCEDURAL
More informationFree Movement of Goods
Free Movement of Goods Nienke Saanen 20 February 2013 Delft University of Technology Challenge the future Economic Integration Peace, welfare and safety through economic cooperation economic integration
More informationQuestionnaire Retroactivity and Tax Legislation, EATLP 2010
Questionnaire Retroactivity and Tax Legislation, EATLP 2010 Pedro M. Herrera (Universidad Nacional de Educación a Distancia) Ana B. Macho (Universidad Pompeu Fabra) Please return your report, before September
More informationEC Court of Justice, 22 March Case C-383/05 Raffaele Talotta v État belge. Legal context
EC Court of Justice, 22 March 2007 1 Case C-383/05 Raffaele Talotta v État belge First Chamber: Advocate General: P. Jann, President of the Chamber, R. Schintgen, A. Borg Barthet, M. Ilei (Rapporteur)
More informationDefinition of international double taxation
Definition of international double taxation Juridical double taxation: imposition of comparable taxes in two (or more) States on the same taxpayer in respect of the same subject matter and for identical
More informationJUDGMENT OF THE COURT (First Chamber) 22 March 2007 *
TALOTTA JUDGMENT OF THE COURT (First Chamber) 22 March 2007 * In Case C-383/05, REFERENCE for a preliminary ruling under Article 234 EC from the Cour de cassation (Belgium), made by decision of 7 October
More informationEU and International Tax Collection News INDEX
EU and International EU and International Tax Collection News INDEX 2014-2016 Index 2014-2017 This newsletter is available on the CIRCABC website managed by the European Commission. It can be found under
More informationDouble Jeopardy in Investigations and Prosecutions: Risks and Best Practices for companies and individuals
Double Jeopardy in Investigations and Prosecutions: Risks and Best Practices for companies and individuals A sketch of the legal framework IBA - Anti-Corruption Conference, OECD Paris 15 June 2016 - Double
More informationSwitzerland. Total MAP Caseload. Average time needed to close MAP cases (in months)
Switzerland 4 35 3 25 2 5 5 Start inventory on..27 Total MAP Caseload Cases started Cases closed End inventory on 3.2.27 Cases started before January 26 Cases started as from January 26 27 start inventory
More informationThe Acte Clair in EC Direct Tax Law. Table of Contents PART I GENERAL ISSUES
The Acte Clair in EC Direct Tax Law Table of Contents Foreword Miguel Poiares Maduro Note from the editors Ana Paula Dourado, Ricardo da Palma Borges List of abbreviations PART I GENERAL ISSUES Is it acte
More informationTREATY SERIES 2003 Nº 2. Convention on Combating Bribery of Foreign Public Officials in International Business Transactions
TREATY SERIES 2003 Nº 2 Convention on Combating Bribery of Foreign Public Officials in International Business Transactions Done at Paris on 17 December 1997 Signed on behalf of Ireland on 17 December 1997
More informationEJTN STUDY VISITS 2018 PRESENTATION, CALENDARS AND REQUIREMENTS 1. STUDY VISITS AT THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU)
EJTN STUDY VISITS 2018 PRESENTATION, CALENDARS AND REQUIREMENTS 1. STUDY VISITS AT THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU) The study visits will be organized at the Court of Justice of the European
More information- CJ rules that Belgian fairness tax is in breach of EU law under certain circumstances (X)
RECENT DEVELOPMENTS FOR TAX SPECIALISTS EDITION 167 EU Tax Alert - Agreement on European Council Directive on Dispute Resolution - CJ rules on right to challenge the legality of an information request
More informationInternational Tax - Europe and Africa Newsletter
International Tax - Europe and Africa Newsletter This e-newsletter gives you an overview of international tax developments being reported globally by KPMG member firms in the Europe and Africa regions
More informationEU Court of Justice, 22 November 2018 * Case C-679/17 Vlaams Gewest v Johannes Huijbrechts EUJ. Provisional text
EU Court of Justice, 22 November 2018 * Case C-679/17 Vlaams Gewest v Johannes Huijbrechts First Chamber: Advocate General: R. Silva de Lapuerta, Vice-President, acting as President of the First Chamber,
More informationIMPLEMENTING THE REVISED PARENT SUBSIDIARY DIRECTIVE ACROSS THE EU
BONELLIEREDE BREDIN PRAT DE BRAUW HENGELER MUELLER SLAUGHTER AND MAY URÍA MENÉNDEZ IN COOPERATION WITH: ARENDT & MEDERNACH BÄR & KARRER MCCANN FITZGERALD IMPLEMENTING THE REVISED PARENT SUBSIDIARY DIRECTIVE
More informationBanking Guidance Note No. 3 Provision Of Cross-Border Services
No. 3 Provision Of Cross-Border Services Date of Paper : 31st August 2000 Amended September 2003 Amended June 2005 Version Number : 3.00 Table of Contents Introduction... 3 Background... 3 When to notify...
More informationOUTLINE LIST OF ABBREVIATIONS... III LIST OF LEGAL REFERENCES...IV PART I. IMPLEMENTATION OF THE DIRECTIVE...V 1. INTRODUCTION...V 2. SCOPE...
CYPRUS 95 Page ii OUTLINE LIST OF ABBREVIATIONS... III LIST OF LEGAL REFERENCES...IV PART I. IMPLEMENTATION OF THE DIRECTIVE...V 1. INTRODUCTION...V 1.1. GENERAL INFORMATION ON THE IMPLEMENTATION OF THE
More informationBrazil. Institutional Repository. University of Miami Law School. University of Miami Inter-American Law Review
University of Miami Law School Institutional Repository University of Miami Inter-American Law Review 12-1-1982 Brazil Follow this and additional works at: http://repository.law.miami.edu/umialr Recommended
More informationOpinion Statement of the CFE ECJ Task Force
Opinion Statement of the CFE ECJ Task Force on the Concept of Abuse in European Law, based on the Judgments of the European Court of Justice Delivered in the Field of Tax Law November 2007 Paper submitted
More informationHeinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg
EC Court of Justice, 2 October 2008 * Case C-360/06 Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg Second Chamber: C.W.A. Timmermans, President of the Chamber, L. Bay
More informationLiechtenstein. I. Brief Introduction to the Legal System of Liechtenstein
Liechtenstein I. Brief Introduction to the Legal System of Liechtenstein As Liechtenstein is a very small country and has always been greatly affected by Austrian history, both Liechtenstein s legal system
More informationAn Italian Perspective on Recent ECJ Direct Tax Decisions
Volume 50, Number 9 June 2, 2008 An Italian Perspective on Recent ECJ Direct Tax Decisions by Rossi Q. Marco Reprinted from Tax Notes Int l, June 2, 2008, p. 775 An Italian Perspective on Recent ECJ Direct
More informationCase C-6/16 Eqiom SAS, formerly Holcim France SAS, Enka SA v Ministre des Finances et des Comptes publics
EU Court of Justice, 7 September 2017 * Case C-6/16 Eqiom SAS, formerly Holcim France SAS, Enka SA v Ministre des Finances et des Comptes publics Sixth Chamber: E. Regan, President of the Chamber, A. Arabadjiev
More informationTowards Global Standards in Transparency and Exchange of Information: Do Tax Havens Still Exist? Pietro Selicato
Master in International Taxation (University of Hamburg) Master in Pianificazione Tributaria Internazionale (Università di Roma Sapienza) Corso Superiore di Polizia Tributaria (Guardia di Finanza) 2 nd
More informationSession 2 Free Movement of Goods in the European Customs Union.
Click icon to add picture Session 2 Free Movement of Goods in the European Customs Union. Remember to look at the notes page for further details. Customs Union and Taxation in the EU The EU official webpages
More information