Download or read book The Search for Tax Principles in the European Economic Community written by Clara Katherine Sullivan and published by . This book was released on 1963 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study bringing together the major problems of taxation which must be examined when countries attempt to integrate economically, the difficulties of solving the problems, the ideas of different men and organizations in the past and at present for reaching solutions.
Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Download or read book Tax Law and Policy in the EEC written by A. J. Easson and published by . This book was released on 1980-01-01 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Freedoms and Taxation written by Frans Vanistendael and published by . This book was released on 2006 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Member States of the European Union have always insisted on their unrestricted national sovereignty. This book focuses on the crucial issue of the balance between the imperatives of the fundamental economic freedoms of the EC Treaty and the legitimate national interests of the Member States in protecting their national tax systems. The book, based on the proceedings of the annual conference of the European Association of Tax Law Professors (EATLP) held in Paris in June 2004, has been divided into the following four major subject areas: - the significance of the prohibitions of discrimination and restriction within the framework of the fully integrated market; - the lessons to be learned for taxation from the application of these prohibitions in areas other than taxation; - the basis and scope of the public interest justification advanced by the Member States for tax measures violating the fundamental freedoms; and the compatibility of the "national tax principles of the Member States" with a fully integrated market. Attention is also given to the adaptation of the tax systems of three major new Member States (the Czech Republic, Hungary and Poland) to the requirements of the "acquis communautaire". Finally, there is a special contribution on the effect of the prohibitions of discrimination and restriction in non-EU countries (Norway and Switzerland). This book presents a comprehensive study of the tax issues that play a decisive role in the making or breaking of the European Economic and Monetary Union.
Download or read book National Tax Policy in Europe written by Krister Andersson and published by Springer Science & Business Media. This book was released on 2007-09-04 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
Download or read book Tax Guide to the European Economic Community written by Peat, Marwick, Mitchell & Co and published by . This book was released on 1969 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Tax Law written by B. J. M. Terra and published by . This book was released on 2012 with total page 1154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.
Download or read book Double Taxation Within the European Union written by Alexander Rust and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.
Download or read book Taxation in the European Community written by A. J. Easson and published by Burns & Oates. This book was released on 1993 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.
Download or read book Tax Policy in the European Union written by European Commission. Directorate-General for Taxation and the Customs Union and published by Luxembourg : European Commission. This book was released on 2000 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union has a single market and single currency but needs a tax policy. What will this involve ?.
Download or read book A Common Tax Base for Multinational Enterprises in the European Union written by Carsten Wendt and published by Gabler Verlag. This book was released on 2009-02-17 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Download or read book European Tax Law written by Ben Terra and published by Springer. This book was released on 2002-03-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is to serve as a textbook for advanced students of Tax law and/or of Community law, and as a reference book for Tax law or Community law practitioners. It offers a systematic survey of the tax implications of European integration and of Community tax harmonization policy, a discussion of the Community tax rules in force and pending, and a discussion of the EC Court's case law in tax matters. Its contents may be divided into six main themes: consequences of general (non-fiscal) Community Law for national tax law as shown by the case law of the Court of Justice of the EC (non-discrimination and non-restriction and the distinctions between resident and non-resident taxpayers and between domestic and foreign source income, State aid and tax incentives, the OECD Model Tax Treaty and the EC Treaty Freedoms, Community Loyalty, tax treaties with third States; Community tax harmonization policy (the White Paper, the Ruding Report, harmonization of indirect taxes, the Monti Paper, the Package to tackle harmful tax competition; Tax Co-ordination); current and pending secondary Community Law concerning indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty); current and pending secondary Community Law concerning direct taxes (Parent-subsidiary Directive, Merger Directive, Arbitration Convention; proposed Directives on loss roll-over, intragroup interest and royalty payments and effective taxation of savings income); tax aspects of the European Economic Interest Grouping (EEIG) and the European Company ( Societas Europaea: SE); Administrative assistance between tax administrations of different Member States.
Download or read book Tax policy in the European Union written by European Commission and published by . This book was released on 2001 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy in the European Union written by Commission of the European Communities and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book PRINCIPLES OF LAW FUNCTION STATUS AND IMPACT IN EU TAX LAW INTERLOAN 309394 NO RENEWALS written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Download or read book Harmonization of Direct Taxes in the European Economic Community written by Ulrich Anschütz and published by . This book was released on 1972 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
