Landmark Decisions of the ECJ in Direct Taxation
Published: December 2015
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book.
Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine.
The depth of the analysis, as each author charts a way through the nuances of the Court’s arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence.
The fundamental issues covered are the following:-
- taxation of non-residents in the EU context;
- implications of EU fundamental freedoms in the income tax systems of the Member States;
- outbound and inbound dividend taxation;
- taxation of permanent establishments;
- restrictions on freedom of establishment;
- tax treatment of corporate exit;
- abuse of taxpayers’ rights;
- cohesion of the tax system as an overriding factor in the public interest;
- juridical double taxation arising from the exercise of overlapping powers of two or more States;
- free movement of capital and third countries; and
- tax treatment of non-profit organizations in the cross-border context.
The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court’s reasoning and its path through the complex field of cross-border income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws.
For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a ‘snapshot’ of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.