Download or read book European State Aid and Tax Rulings written by Liza Lovdahl Gormsen and published by Edward Elgar Publishing. This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.

Download or read book State Aid and Tax Law written by Alexander Rust and published by Kluwer Law International B.V.. This book was released on 2012-12-01 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.

Download or read book State Aid and Direct Taxation written by M. Wathelet and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The first part of the article comments on the recent opinion and the judgment of the European Court of Justice in the joined cases C 20/15 and C 21/15, Commission vs. World Duty Free Group. The case deals with the interaction between State aid rules and national tax law. The second part reports on Stateless income - the arm's length principle as part of EU State aid law, including the Apple story. The third part deals with State aid granted through double tax treaties.

Download or read book The Role of State Aid in the European Fiscal Integration written by Rossella Miceli and published by Springer Nature. This book was released on 2022-01-03 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.

Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Download or read book European Tax Law written by Ben Terra and published by Springer. This book was released on 1997-08-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.

Download or read book Special Tax Zones and EU Law written by Claudio Cipollini and published by Kluwer Law International B.V.. This book was released on 2019-12-18 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.

Download or read book State Aid and in direct Taxation Report on the 12th Frans Vanistendael Lectures written by M. Vekeman and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the 12th Frans Vanistendael Lectures, organized by the Institute for Tax Law of the KU Leuven on 21 March 2019, devoted to the application of EU State aid rules in (in)direct tax matters.

Download or read book CJEU Recent Developments in Direct Taxation 2023 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-05-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Download or read book EC State Aid Rules Applied to Taxes written by Mona Aldestam and published by Iustus Forlag. This book was released on 2005 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book addresses the current interpretation of a) the effect of EC State aid rules on the right of Member States to apply taxes and b) the application of EC State aid rules (in particular the selectivity criterion) to taxes. Moreover, the author questions the logic of the current interpretation of elements essential in the application of the EC State aid rules to taxes. One result of the author's alternative interpretation is that, at least in theory, some of the tax sovereignty of the Member States is recaptured."--BOOK JACKET.

Download or read book State Aid and in direct Taxation Report of the 12th Prof Em Fr Vanistendael Lectures in Internatinal and European Tax Law written by S. Janssens and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Every year, the Institute of Tax Law (KU Leuven) organizes the Professor Em. Frans Vanistendael Lectures in International and European Tax law. The twelfth round of these lectures in International and European Tax law organized together with the Université de Lausanne, focus on State aid and (in)direct taxation.

Download or read book Forum written by P.J Wattel and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union has woken up to State aid possibly contained in national direct tax measures. As a result, the number of Commission actions against Member States on the basis of fiscal State aid has increased in recent years, with some amazing results. It has also revealed overlap and concurrence, sometimes even contradiction between EU State aid law and other EU law affecting direct taxation. The author discusses four types of interaction/overlap between EU State aid law and other areas of (EU) (soft) law affecting direct taxation: 1) State aid and free movement rights; 2) State aid and harmful tax competition; 3) State aid and anti-abuse measures; and 4) State aid in the form of taxation itself. His conclusions are that (i) State aid is marching on the field of taxation; (ii) the Code of Conduct Group is marching on the field of tax disparities and therefore on tax harmonization; and (iii) the criteria for assessing fiscal restrictions on free movement rights, fiscal State aid and harmful tax competition are converging, resulting in more overlap between the three sets of rules.Full-text Paper.

Download or read book EU State Aid and Tax an Evolutionary Approach written by Edouard Fort and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author traces the historical development of the State aid doctrine in the direct taxation area, providing an analysis of the difference between State aid and taxation, an overview of the evolution of EU State aid policy, as well as an in-depth study into each requirement to be met in order for a measure to qualify as unlawful State aid.

Download or read book European Tax Law Volume 1 written by Peter J. Wattel and published by Kluwer Law International B.V.. This book was released on 2022-10-23 with total page 1090 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands, Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Sjoerd Douma is professor at the ACTL, Director of the Adv LLM programme in International Tax Law at Amsterdam Law School, and partner at Lubbers, Boer & Douma in The Hague. Otto Marres is professor at the ACTL, and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is Director of PwC’s EU Direct Tax Group, Amsterdam. Dennis Weber is professor of European Corporate Taxation at the ACTL and of counsel at Loyens & Loeff. The eighth edition of this leading textbook brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and of the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of Volume I includes the following: 1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States. 2. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals). 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States. 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this volume. This new edition will continue to be of immense value to law school and university programmes in (international) tax law and in European Union law and for practice. Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by . This book was released on 2008 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Europe, direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. This book serves as an introduction to European direct taxation. The book will be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain. It will also be helpful to tax law experts who are less familiar with the problems of compatibility with European law. Because the contributors do not focus on a specific national tax system, Introduction to European Tax Law: Direct Taxation will be beneficial to students and practitioners inside and outside of Europe. The Table of Contents include: The Sources of EC Law Relevant for Direct Taxation The Relevance of the Fundamental Freedoms for Direct Taxation The State Aid Provisions of the EC Treaty in Tax Matters The Parent-Subsidiary Directive The Merger Directive The Interest and Royalty Directive The Savings Directive The Directives on the Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation The EC Arbitration Convention.

Download or read book EU State Aid and National Taxation written by Igor Nikolic and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Freedom of the Member State to set up their own tax systems and pursue different tax policies is strained by the Treaty provisions. Various tax measures may distort competition in the internal market and thus constitute State aid. This article explores the application of State aid rules to national tax provisions and establishes a link between the wide interpretations of selectivity criterion in the State aid definition on the one hand, and the Commission's aim to combat harmful tax competition between Member States on the other. In the wake of the ongoing financial crisis, national governments are forced not only to exercise expenditure cuts and fiscal discipline, but also to impose tax increases. However, the current interpretation of the Commission and the European Court of Justice enables almost any tax measure to fall into scope of State aid provisions, which leads to legal uncertainty and opening up the floodgates of the EU State aid supervision. The article submits that this tendency is due to aim to tackle harmful tax competition between the Member States. However, State aid provisions are not an adequate tool for such a task. Recent case law of the Court will be analyzed and it will be argued that different interpretation of the selectivity criterion will not solve the Court and the Commission's overly wide application of the State aid rules. Instead, especially after the Gibraltar case, the Court is telling us that the next step should be harmonization of direct taxation.