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This book considers direct taxation in the EU. This is an area which often provokes controversy due to the tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market.
It offers a critical review of the legislative and case-law developments as well as of the European Commission's proposals, in light of the concerns which have been expressed by the European Commission in terms of proper functioning of the EU's internal market.
Luca Cerioni sets out a series of benchmarks determined from the objectives expressed by the European Commission in a number of Communications over the last three years. These benchmarks include:
The book assesses the legislative and case-law developments, along with the Commission's proposed initiatives, against these benchmarks. In doing so it offers answers to key questions as to which Directives and/or rulings have left legal uncertainty and in what respects, which ones have ended up creating or increasing the scope for aggressive tax planning. The book then goes on to put forward a comprehensive solution relating to tax residence which would contribute to the EU project to the mutual benefit of Member States and of taxpayers.