Download or read book The relationship of the Free Movement of Capital to the other Fundamental Freedoms written by Maria Inmaculada Ihle-Masip and published by diplom.de. This book was released on 2005-06-30 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: The present diploma thesis was written in preparation for the annual Eucotax- wintercourse 2005 celebrated in Tilburg, Holland. At this international conference the main findings of the paper were presented und further elaborated in cooperation with students from other participating universities and important international tax experts. The aim of this diploma thesis is to analyze in great detail the relationship between the Free Movement of Capital and the other Fundamental Freedoms, that is to say, to answer the question whether there is a single theory characterizing the relationship or whether different criteria apply to the question of delimitation according to the Freedoms at issue. Provided that an analysis of literature, relevant law and case-law does not rule out the possibility of simultaneous application of various Treaty Freedoms, the question of relationship is considered at the level of the substantive scope and justifications with respect to transactions that combine aspects relevant under several Fundamental Freedoms. However, before proceeding to this core question it is necessary to elaborate on the basis of discussion. Therefore, the first chapter is dedicated to the structural approach to be used to discuss the four Freedoms in the following, second chapter. Thereby, the ongoing convergence of shape and structure of the Fundamental Freedoms will become evident. A detailed analysis of primary, secondary and case-law as well as the abundant range of literature concerning scope, structure and shape of the Fundamental Freedoms provides the basis for addressing the core question of this thesis, the relationship of the Free Movement of Capital to the other Treaty Freedoms. This question is addressed in the main chapter three, which firstly, elaborates on the general question of whether a consistent and clear delimitation is actually possible and to what extent it is of practical relevance. Consequently, situations that could be addressed from the angle of various Treaty Freedoms are considered in view of the, in part, quite inconsistent case-law. Thereby, questions regarding the relationship and delimitation of the substantive scope of the Treaty Freedoms are discussed separately from issues concerning the application and possible interaction of diverging grounds of justification. Generally, the issue of relationship and delimitation is considered one of the most difficult questions regarding the Fundamental [...]
Download or read book The Free Movement of Capital and Foreign Direct Investment written by Steffen Hindelang and published by Oxford University Press. This book was released on 2009-07-09 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a timely restatement of the EU law on free movement of capital, focusing on the effect of EU law on international investment. Through analysis of the complex case law, it sets out the rights enjoyed by investors under EU law. It criticises the growth of protectionism within Europe, and sets out the legal limits on such policies.
Download or read book Capital Market and the State written by Ilektra Antonaki and published by . This book was released on 2021-10-25 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how the EU free movement of capital provisions can be interpreted in order to allow certain forms of State participation in the market for the purposes of protecting public interest objectives in the context of privatisations and golden shares.
Download or read book CFC Legislation Tax Treaties and EC Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.
Download or read book Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital written by Mattias Dahlberg and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following: the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital; the grounds of justification, according to the rule-of-reason doctrine, accepted by the Court, such as the prevention of tax abuse, the preservation of fiscal coherence, the effectiveness of fiscal supervision, and the fiscal principle of territoriality; grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue; the characteristics of national legislation on direct taxation that the Court has found to be in breach of the freedom of establishment and the free movement of capital; the neutrality between different forms of establishment, in the form of either a branch or a subsidiary (the pending Marks & Spencer case is subject to a thorough analysis in this respect); the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and the territorial extension of the free movement of capital.
Download or read book European Law in an Era of Crisis written by Peter-Christian Müller-Graff and published by BWV Verlag. This book was released on 2012-01-01 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Regulation of International Financial Markets written by Rainer Grote and published by Cambridge University Press. This book was released on 2006-02-16 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: International financial relations have become increasingly important for the development of global and national economies. At present these relations are primarily governed by market forces, with little regulatory interference at the international level. In the light of numerous financial crises, this abstinence must be seriously questioned. Starting with an analysis of the regulatory problems at the international level, with only minimal powers entrusted to international organisations, this book develops various possibilities for reform. On the basis of an historical analysis, the book first adopts a comparative approach to national attempts to regulate international financial markets, then outlines the potential of relevant institutions and finally develops a policy perspective. It seeks to provide a framework for analysing options for the regulation of international financial markets from a public international law and comparative law perspective.
Download or read book Charity Crossing Borders written by Sabine Heidenbauer and published by Kluwer Law International B.V.. This book was released on 2011-09-20 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Download or read book The EU Treaties and the Charter of Fundamental Rights written by Manuel Kellerbauer and published by Oxford University Press. This book was released on 2019-05-16 with total page 2463 pages. Available in PDF, EPUB and Kindle. Book excerpt: Companion website: www.oup.com/klamert This Commentary provides an article-by-article summary of the TEU, the TFEU, and the Charter of Fundamental Rights, offering a quick reference to the provisions of the Treaties and how they are interpreted and applied in practice. Written by a team of contributors drawn from the Legal Service of the European Commission and academia, the Commentary offers expert guidance to practitioners and academics seeking fast access to the Treaties and current practice. The Commentary follows a set structure, offering a short overview of the Article, the Article text itself, a key references list including essential case law and legislation, and a structured commentary on the Article itself. The editors and contributors combine experience in practice with a strong academic background and have published widely on a variety of EU law subjects. Commentary on the EU Treaties and the Charter of Fundamental Rights: Digital Pack includes a digital app with enhanced user functionalities that ensures that you have access to the text and all your accompanying notes wherever you are. The app is available on PC, Mac, Android devices, iPad or iPhone
Download or read book The EU Treaties and Charter of Fundamental Rights A Commentary written by and published by Oxford University Press. This book was released on 2024-08-07 with total page 3034 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of The EU Treaties and the Charter of Fundamental Rights: A Commentary provides an article-by-article summary of the TEU, the TFEU, and the Charter of Fundamental Rights, to reflect the latest developments in the law since publication of the first edition in 2019. It offers a quick reference to the provisions of the treaties, how they are interpreted and applied in practice, and to the most important legal instruments enacted on their basis. The fully-updated Commentary considers key developments in all areas of EU law, including the debates and requirements around the Rule of Law, legal decisions in relation to the Covid-19 pandemic, climate change measures such as the European Green Deal, as well as recent changes to the Common Agricultural Policy. It also includes significant court rulings on freedom, security and justice, migration and asylum, as well as issues relating to freedom of movement and Brexit. The new edition outlines the Digital Markets Act, a major piece of legislation adopted in 2022 and contains significant updates on EU competition law in the light of new Regulations and Guidelines. Written by a team of contributors drawn from the Legal Service of the European Commission and from academia, the Commentary offers expert guidance to practitioners and academics seeking fast access to the Treaties, secondary law, and current practice. The Commentary follows a set structure, offering a short overview of the Article, the Article text itself, a key references list including essential case law and legislation, followed by a structured commentary on the Article. The editors and contributors combine experience in practice with a strong academic background and have published widely on a variety of EU law subjects.
Download or read book Double Non Taxation and EU Law written by Christoph Marchgraber and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.
Download or read book Free Movement in the European Union written by Morten P. Broberg and published by Djoef Publishing. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Court of Justice of the European Union continues to deliver a great many important judgments which contribute to the rapid development of EU law. However, it can be difficult to understand the significance of many of these judgments unless they are accompanied by explanatory commentaries. This book contains over one hundred important cases on the topics of freedom of movement of goods,services, persons, and capital. All these cases are accompanied by comments and questions, so the reader is encouraged to reflect in more depth about each of the judgments and their effects. The cases, commentaries, and questions have been compiled for use in connection with courses studying the rules of the internal market, but they are recommended reading for all those who are interested in obtaining insight into the Court's practice in relation to the four fundamental freedoms of the Treaty on the Functioning of the European Union. "It is definitely a valuable book: it trains the analytical skills, gives a comprehensive view of the law and equips the reader very well for structuring and arguing a problem question within the field of free movement."--from the review of the first edition in European Law Review, 2005 [Subject: EU?Law]
Download or read book EU Freedoms Non EU Countries and Company Taxation written by D.S. Smit and published by Kluwer Law International B.V.. This book was released on 2012-06-01 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Download or read book Introduction to European Union internal market law written by and published by Roma TrE-Press. This book was released on 2017-12-01 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).
Download or read book International Investment Agreements and EU Law written by Tomas Fecak and published by Kluwer Law International B.V.. This book was released on 2016-09-25 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapidly growing number of investors’ disputes with states and the approach of arbitral tribunals, perceived by some, whether rightly or not, as being too investor-friendly, underlie a contentious debate about the need to strike a more effective balance between investors’ rights under international investment agreements (IIAs) and the right of states to pursue legitimate regulation in the public interest. In this regard the European Union, with the exclusive external competence in foreign direct investment vested in it under the Lisbon Treaty, is emerging as the leader and driving force in the future development of international investment law. This book examines the competence of the EU to conclude investment treaties in the light of the investment protection rules of IIAs, explores how far the EU regime for cross-border investment and investors’ rights under IIAs can be considered comparable, and brings about an extensive analysis of existing agreements of Member States and their compatibility with EU law, with detailed investigation of how the potentially conflicting obligations of Member States under the two regimes can be reconciled. The book covers such elements of the debate as the following: • ‘standards of treatment’ under IIAs; • investment-related provisions of EU law; • dispute settlement mechanisms and the conduct of investment disputes; • how recent controversies over bilateral investment treaties (BITs) shape emerging EU international investment policy; • effect of political and institutional interests; • transitional arrangements for BITs between Member States and third countries established by Regulation 1219/2012; • CJEU decisions concerning BITs concluded between EU Member States and third countries; • significant arbitral awards involving intra-EU BITs; • allocation of international responsibility for breaches of investors’ rights; • intra-EU dimension of the Energy Charter Treaty (ECT); • possibilities for review of arbitral awards by courts of Member States; • desirability of international protection of foreign investment in developed countries; and • role of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States (ICSID Convention) The author provides a number of well-grounded recommendations, taking into account throughout the legitimate interests and expectations of individual investors. As an invaluable commentary on developments related to the interplay between international investment law and EU law, and a guide to ameliorating the tensions and controversies surrounding this relationship, this book will appeal to a wide variety of readers. The questions dealt with are faced not only by negotiators and others involved in policymaking in the area of foreign investment, but also by specialists in international investment law, investment arbitration, EU international relations law, and anyone involved in cross-border law, as well as others who encounter these questions in the course of their professional or academic activities.
Download or read book European Fundamental Rights and Freedoms written by Dirk Ehlers and published by Walter de Gruyter. This book was released on 2007 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ever increasing relevance of European law which involves replacement or supplementation of and interaction with national law not only affects the states in Europe but also, and foremost, the citizens: The rights of the citizens in Europe are protected by the European Fundamental Rights and Freedoms. The aim of this textbook is to grasp and illustrate the meaning of these rights and to integrate it into a coherent system. For this purpose the book not only deals with the pertinent law of the European Union and the European Community, but also with the European Convention for the Protection of Human Rights and Fundamental Freedoms which, too, is becoming more and more important."--BOOK JACKET.
Download or read book International Law of Taxation written by Peter Hongler and published by Oxford University Press. This book was released on 2021 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
