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Vol 23 No 2 Feb/March 2018

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The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
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Tax Avoidance and EC Treaty Freedoms

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ISBN13: 9789041124029
ISBN: 9041124020
Published: December 2005
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £145.00

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.

This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State s right to protect its taxing authority and tax jurisdiction may collide with a Union citizen s right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms.

As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following:-

  • applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;
  • tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;
  • the extent to which holding and letterbox companies may invoke the freedom of movement; and
  • the fiscal cohesion justification.
The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.

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About the Author.
List of Abbreviations.
1. Introduction.
The questions to be answered.
Delimitation of the research.
Method: The Court s three-step test.
2. Access to the EC Treaty Freedoms (Step One).
Invoking the freedom of movement.
Access to the EC Treaty freedoms and tax avoidance: Conclusions.
3. Restriction of the EC Treaty Freedoms (The second Step).
Prohibition of discrimination and prohibition of restrictions under the freedom of movement.
Prohibition of measures without distinction (first concept of freedom).
Discrimination and the prohibition of restrictions versus anti-(tax) avoidance measures.
Restrictions of the EC Treaty freedoms and tax avoiders: Conclusions.
4. Prevention of Tax Avoidance as a Justification of Restrictions of the EC Treaty Freedoms (The Third Step).
Exceptions to the EC Treaty freedoms.
Prevention of abuse, avoidance.
The need to safeguard the cohesion of the tax system as compelling reason of general public interest.
Prevention of tax avoidance as justification: Conclusion.
5. Tax Avoidance and the EC Treaty Freedoms.
Conditions under which tax avoidance may be prevented.
Reflections on the future: Are Member States being forced to harmonise their tax laws because of the limited possibilities of preventing tax avoidance?

Series: Eucotax Series on European Taxation

Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
Price on Application
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
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
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
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
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International