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State Aid And Tax Law

Author: Alexander Rust
Publisher:
ISBN: 9789041145574
Size: 60.65 MB
Format: PDF
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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, ad

Landmark Decisions Of The Ecj In Direct Taxation

Author: Werner Haslehner
Publisher:
ISBN: 9789041166197
Size: 47.50 MB
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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 crossborder 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.

Exchange Of Information And Bank Secrecy

Author: Alexander Rust
Publisher: Kluwer Law International
ISBN: 9789041139955
Size: 27.31 MB
Format: PDF, Mobi
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In 12 essays, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing on the wide effect of the mutual assistance directives of the European Union. Among the specific rules and provisions discussed are the following: the application of Article 26 OECD-Model Convention in France, Germany and Switzerland; what constitutes a "fishing expedition" and what "foreseeably relevant" means; whether information exchange requests may be refused if they are based on stolen data; the differences between money-laundering and tax fraud and between simple tax evasion and aggravated tax fraud; the scope of the fundamental right to informational self-determination; the mechanism of the EU savings and of the mutual assistance directives; differences between the exchange of information instruments at OECD level and at the level of the EU; and the role of the Global Forum's peer review process. The topics are split in four parts: Part 1 gives a general overview and the relation between tax and criminal proceedings. Part 2 looks at the EU and OECD developments. Part 3 gives country surveys: implementation in France, Germany and Switzerland. Part 4 gives an overview of taxpayer's rights.

Eu Tax Law And Policy In The 21st Century

Author: Werner Haslehner
Publisher: Eucotax Series on European Tax
ISBN: 9789041188151
Size: 38.50 MB
Format: PDF, ePub
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About this book: EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. 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. What's in this book: 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. How this will help you: This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.

State Aid And The Energy Sector

Author: Leigh Hancher
Publisher: Bloomsbury Publishing
ISBN: 1509913696
Size: 42.59 MB
Format: PDF
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This important new work offers a comprehensive and compelling account of State aid law and policy and its application to the energy sector. Clearly structured and offering meticulous detail and robust analysis, it is required reading for all practitioners in the field. The volume explores general questions from the definition of State aid to its application in Member States by national courts. It also examines questions of procedure, questions of compatibility, and State aid and the EEA. It is an invaluable tool for lawyers, policymakers and tax professionals specialising in State aid law and energy law, written by a team of leading practitioners and academics in the field.

Double Taxation Within The European Union

Author: Alexander Rust
Publisher:
ISBN: 9789041135254
Size: 53.10 MB
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The European Commission s communication of December 2010 outlining persistent double taxation problems in the EU has at last generated widespread discussion on how to finally resolve this apparently intractable matter. 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. Extending ten contributions presented at a conference in April 2010 at the University of Luxembourg, this book represents the expert analysis and considered recommendations of twelve outstanding scholars of European taxation. Among the elements covered are the following: 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"

State Aid Law Of The European Union

Author: Herwig C. H. Hofmann
Publisher: Oxford University Press
ISBN: 0191040894
Size: 73.41 MB
Format: PDF, Docs
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Rules controlling State aid and subsidies on the EU and the WTO level can have a decisive influence on both regulatory and distributive decision-making. This field of law has grown exponentially in importance and complexity over the past decades. Rules on State aid and subsidies control are one of the key instruments to ensure that public spending and regulatory measures do not lead to discriminatory distortions of competition. As a consequence, hardly any part of national law is free from review under criteria of State aid and subsidy regulation. In turn, State aid and subsidies law is linked to economic, constitutional, administrative law of the EU and the Member States as well as to public international law. This book brings together leading experts from academia, the judiciary, civil servants from the European Commission, and practising lawyers to provide expert opinion and commentary on the diverse dimensions of the complex and vital area of law. Critically analysing and explaining developments and current approaches in State aid law and subsidies, the chapters take into account not only the legal dimensions but also the economic and political implications. They address the EU law applicable to State aid in the aftermath of the recent State Modernisation reform, and coverage includes: an in-depth analysis of the notion of State aid as interpreted by the Court's cases-law and the Commission's practice; the rules on compatibility of State aid with the internal market; the rules governing the procedure before the Commission; the litigation before the Court of Justice of the European Union; and analysis of the other trade defence instruments, including WTO subsidy law and EU anti-subsidy law.

The Concept Of State Aid Under Eu Law

Author: Juan Jorge Piernas López
Publisher: OUP Oxford
ISBN: 0191065587
Size: 20.24 MB
Format: PDF
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How has the evolution and transformation of the Common Market affected the legal concept of State aid? How has State aid adapted to the development of the European Union? These questions and more are answered in Juan Jorge Piernas López's examination of the historical, political, constitutional, and economical events that have affected the development of State aid in the EU. Examining three key, interwoven arguments, this book provides a richer understanding of current formulas which depict the concept of aid through the prism of policy and enforcement considerations. First, the book demonstrates that the concept of aid is a 'living instrument' that has been applied in accordance with the main policy priorities of the European Commission. Second, contrary to what has been affirmed in other literature, the evolution of this concept has been influenced by the broader advancement of the case law of the Court of Justice in different periods of the integration process. Third, the author contends that the study of the evolution of the concept of aid in light of policy and case law provides a holistic outlook valuable to the decision making process of difficult cases. In this regard, the book provides criteria to interpret and discuss cases including Sloman Neptun, Philip Morris, and Azores, beyond the analysis traditionally adopted in this field.

Regulating The Financial Services Sector

Author: George P. Gilligan
Publisher:
ISBN: 9789041196705
Size: 20.57 MB
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The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: - the regulatory regime for European investment funds; - the tax law and reforms in both Luxembourg and Germany; - the role of the European Commission's State-aid practices; - examples of case law concerning the application of non-discrimination rules to various investment vehicles; - the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; - the availability of tax treaty protection for different collective and non-collective investment funds; - the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; - the value-added tax (VAT) treatment of investment funds and their managers; and - the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg - the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation - this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.