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Vol 21 No 11 Nov/Dec 2016

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Landmark Decisions of the ECJ in Direct Taxation


ISBN13: 9789041166197
Published: December 2015
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00



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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.

Subjects:
Taxation
Contents:
Editors.
Contributors.
Preface and Acknowledgements.
CHAPTER 1 Objective Ability to Pay: The Gerritse Case Edoardo Traversa.
CHAPTER 2 Subjective Ability to Pay: Schumacker F. Alfredo García-Prats.
CHAPTER 3 Dividend Taxation: Outbound and Inbound (Verkooijen and ACT Group Litigation) Joachim Englisch.
CHAPTER 4 The Taxation of Permanent Establishments in the EU: Avoir Fiscal and Its Legacy Werner Haslehner.
CHAPTER 5 Marks & Spencer: A Landmark Decision? Isabelle Richelle.
CHAPTER 6 Exit Taxation: De Lasteyrie du Saillant Kelly Stricklin-Coutinho .
CHAPTER 7 A Landmark Decision in the Field of Abuse: Cadbury Schweppes Stella Raventós.
CHAPTER 8 Bachmann: Does the Cohesion of the Tax System Justification Still Have a Right to Exist? Dennis Weber.
CHAPTER 9 Juridical Double Taxation: Kerckhaert and Morres Volker Heydt.
CHAPTER 10 Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation Pasquale Pistone.
CHAPTER 11 The Taxation of Non-profit Organizations after Stauffer Anzhela Yevgenyeva.
Table of European Cases.
Index.