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Vol 23 No 5 May/June 2018

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From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation

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Edited by: Dennis Weber, Bruno da Silva

ISBN13: 9789041133991
Published: August 2011
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00

Despatched in 7 to 9 days.

Group taxation – special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company – exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB).

Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ cases concerning cross-border tax relief claims – decisions which have been criticized for lack of clarity and for breach of freedom of establishment (Article 49 TFEU). Group taxation has now become one of the most intensively debated issues in EU tax law.

  • the underlying tax obstacles which exist for companies operating in more than one Member State;
  • potential for tax avoidance;
  • prevention of double use of losses (the ‘no possibilities’ test); ;
  • disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty;
  • the concept of ‘balanced allocation of taxing powers’;
  • meaning of ‘final losses’; ;
  • the ‘Bosal fix’; ;
  • cash-flow disadvantages of having to carry losses forward;
  • deduction of currency losses
  • deduction-and-recapture rules; ;
  • and VAT grouping.

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    Preface Chapter 1 From Marks & Spencer to X Holding : A (Critical) Overview and Some Open Issues Bruno da Silva Chapter 2 Eight Points as to Why the X Holding Judgment Is Incorrect Dennis Weber Chapter 3 X Holding : A Denial of Justice Servaas van Thiel Chapter 4 X Holding: Looking beyond Loss Relief Issues Joachim Englisch Chapter 5 The Marks & Spencer Group Relief Litigation: The No Possibilities Test Paul Farmer & Alison Last Chapter 6 Philips Electronics UK Ltd v. HMRC : Host State Restrictions on Use of Host State Losses Rupert Shiers Chapter 7 X Holding, the Morning after in the Netherlands Thies Sanders Chapter 8 From Bosal Holding to X Holding : The Future of Tax Base Protection in the Netherlands Otto Marres Chapter 9 Denmark: Joint Taxation Arne Møllin Ottosen and Michael Nørremark Chapter 10 Cross-Border VAT Grouping Gert-Jan van Norden Chapter 11 The Future of Group Taxation: The CCCTB Jan van de Streek Chapter 12 Report of the Seminar From Marks & Spencer to X Holding : The Future of Cross-Border Group Taxation Bruno da Silva Appendix Most Important Judgments of the Court of Justice Related with Group Taxation

    Series: Eucotax Series on European Taxation

    Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base ISBN 9789041194138
    To be published June 2018
    Kluwer Law International
    Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
    Published May 2018
    Kluwer Law International
    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
    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
    Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
    Published December 2005
    Kluwer Law International
    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