Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 22 No 10 Oct/Nov 2017

Book of the Month

Cover of Lindley & Banks on Partnership

Lindley & Banks on Partnership

Price: £380.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Direct Taxation in Relation to Freedom of Establishment and the Free Movement of Capital

Image not available lge

ISBN13: 9789041123633
ISBN: 9041123636
Published: May 2005
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £123.00



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

Direct taxation is considered as an area within the almost exclusive competence of the individual Member States of the European Union. Some politicians believe that if the European Union intervenes in the tax systems of the Member States, the financing of the public sector of the Member States could be at risk. Even against this background, however, the European Union has exercised considerable influence in the area of direct taxation of Member States. Despite the fact that unanimity among the Member States is required to reach a Community decision in the area of direct taxation, it is now clear that the European Union has gained legal competence in the field. The adoption of pertinent directives is clear evidence of that. Of greater significance, however, is the increasing number of cases in which the European Court of Justice decides that specific elements of national tax legislation are in breach of fundamental freedoms provided for in the EC Treaty.

This major new study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following:

  • the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital;
  • the grounds of justification, according to the rule-of-reason doctrine, accepted by the Court, such as the prevention of tax abuse, the preservation of fiscal coherence, the effectiveness of fiscal supervision, and the fiscal principle of territoriality;
  • grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue;
  • the characteristics of national legislation on direct taxation that the Court has found to be in breach of the freedom of establishment and the free movement of capital;
  • the neutrality between different forms of establishment, in the form of either a branch or a subsidiary (the pending Marks & Spencer case is subject to a thorough analysis in this respect);
  • the degree of convergence between the freedom of establishment and the free movement of capital,
  • the territorial extension of the free movement of capital.

Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital uncovers the present principal standpoints of the Court, how those standpoints have evolved, and how they are likely to develop in the coming years. As all proposals on unified corporate taxation of the European Union must consider the findings of the European Court of Justice on the compatibility of national tax legislation with Community law, and as individual Member States must consider and follow the case-law of the European Court of Justice when revising old tax legislation and adopting new legislation in this area, the significance of this penetrating analysis cannot be underestimated. It will be of immeasurable value not only to European policymakers and tax lawyers, but to tax and business lawyers worldwide engaged in European commerce.

Image not available lge
Subjects:
Taxation
Contents:
1. Introduction.
2. Direct Taxation: The EC Treaty and Community Policy.
3. The Prohibition against Discrimination and Non-Discriminatory Restrictions in Relation to the Rule-of-Reason Doctrine.
4. The Freedom of Establishment and Direct Taxation.
5. Grounds of Justification: Accepted and Rejected Grounds.
6. The Free Movement of Capital and Direct Taxation.
7. General Conclusions. Acknowledgements.

Series: Eucotax Series on European Taxation

Double (Non-) Taxation and EU Law ISBN 9789041194107
To be published November 2017
Kluwer Law International
£137.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£114.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£93.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£155.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£142.00
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£96.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£104.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£96.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£112.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£112.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£104.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£104.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£104.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£108.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£144.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£116.00
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£145.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£245.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£189.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£194.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£162.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£171.00
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International
£158.00