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The Interaction of EU Treaty Freedoms and the UK Tax Code

ISBN13: 9781901614527
Published: November 2011
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Hardback
Price: £75.00

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In recent years it has become increasingly important for UK tax advisors to appreciate and understand the impact of EU law on the UK tax code. Although the Court of Justice of the European Union has consistently held that Member States must exercise their competence in relation to tax jurisdiction in a way which is consistent with EU law, and in particular the freedoms of movement set out in the EU treaties, it is not always obvious how this is to be applied in practice.

This book, which is written for and from the viewpoint of the UK tax practitioner provides a detailed examination of the principles to be applied in considering the compatibility of UK tax legislation with EU law, providing a practical analysis of the issues, including:-

  • When are the freedoms of movement in point?
  • When is a tax provision likely to restrict a freedom of movement or lead to discrimination?
  • What justifications are open to Member States to defend their tax systems?
  • What are the consequences of tax legislation being inconsistent with EU law?

1. Introduction
Part A The Legal Structure of the European Union
2. The Institutions of the European Union
3. Sources of EU law
4. The European Economic Area
5. Application of EU law to the Channel Islands, the Isle of Man and other UK territories and regions
6. The code of conduct on harmful tax competition
Part B When is a tax provision contrary to the rights conferred to by the freedoms of movement?
7. Preliminary matters
(i) Is any particular freedom of movement in point?
8. The right to freedom of establishment
9. The free movement of capital
10. The right to free movement of workers
11. The freedom to provide services
12. Other relevant treaty provisions
13. Which freedom applies?
(ii) If a freedom of movement is in point, does UK legislation operate to restrict that freedom of movement in a prohibited manner or does it otherwise discriminate on grounds of nationality in a prohibited manner?
14. The principle of equal treatment and restrictions on freedom of movement
15. Interaction of different states' tax systems
16. Treating residents and non-residents differently
(iii) Does the restrictive measure pursue a legitimate objective compatible with EU law or it is justified by overriding reasons in the public interest?
17. Justifying restrictive tax measures
18. Matters which are not accepted as a justification for restrictions on freedoms of movement
19. Matters which have been accepted as a justification for restrictions on freedoms of movement
(iv) Is the restriction a proportionate means of achieving the legitimate aim being pursued?
20. When is a tax based restriction proportionate?
Part C Enforcement of EU law
21. Enforcement of EU law by the Commission
22. Rights of EU nationals deriving from EU law
23. Giving effect to EU law rights as a matter of UK law