Optimization of Tax Sovereignty and Free Movement
- ISBN-10
- 9087221126
- ISBN-13
- 9789087221126
- Category
- Direct taxation
- Pages
- 340
- Language
- English
- Published
- 2011
- Publisher
- IBFD
- Author
- Sjoerd Douma
Description
The book argues that the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is structured by the theoretical optimization model developed in the present study. This model is external to the present case law. The application of the theoretical optimization model to the ECJ’s case law in the area of direct taxation reveals that this case law is largely in line with the model. It is certainly not as internally inconsistent as claimed in some of the tax literature. Many jigsaw pieces seem to fit after all if the case law is assessed in the light of the model. A number of future developments could be expected on the basis of the model and extensive case law analysis. The most important of these is that, in some cases, truly non-discriminatory tax measures should give rise to a prima facie restriction on free movement.
Get the book
Similar books
-
Lay Taxes in England and Wales 1188-1688
By David Crook, Maureen Jurkowski, Carrie L. SmithIt was to be collected by 1 August 1648 , and used to repay the wealthy individuals who had already lent the amount required in anticipation of the levy . Sources : L , X , pp 398-399 collections : 1648 Aug 1 Monthly assessment for the ...
-
The Acte Clair in EC Direct Tax Law
By Ana Paula Dourado, Ricardo da Palma Borges501 et seq; Daniel S. Smit, “The Relationship between the Free Movement of Capital and other EC Treaty Freedoms in Third Country Relationships in the Field of Direct Taxation: a question of exclusivity, parallelism or causality?
-
Towards a Homogeneous EC Direct Tax Law: An Assessment of the Member States' Responses to the ECJ's Case Law
By Cécile BrokelindRestrictions to the transfer of income obtained within the Portuguese territory by non-residents were (and still are) ... Kristina Stahl, Free Movement of Capital between Member States and third countries , EC Tax Review (2004), at 48; ...
-
EU Tax Law: Direct Taxation
By Marjaana HelminenSee C-337/08 X Holding, Paras. 27—36. See van Thiel 2010 pp. ... April 2009, of the First-Tier Tribunal of the United Kingdom, for the follow-up case on the Marks & Spencer case. The Supreme Administrative Court of Finland, however, ...
-
European Direct Taxation: Case Law and Regulations
By Dennis Manolito WeberThe key features of this highly useful work are designed to address many of the most common research needs of professionals involved in the field of European direct taxation: Includes summaries of all judgments − and pending cases − of ...
-
EU TAX LAW: Direct Taxation 2019
By Marjaana HelminenToday, anyone working with or interested in tax law or tax planning is confronted with EU tax law issues. This book provides a clear picture of the EU law norms that are relevant from the perspective of direct taxes.
-
Value Added Tax and Direct Taxation: Similarities and Differences
By michael Lang, Thomas Ecker, Eleonor KristofferssonThis book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes.
-
Introduction to European Tax Law on Direct Taxation
By michael Lang, Josef Schuch, Claus StaringerThis edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition.
-
Introduction to European Tax Law: Direct Taxation
By michael Lang, Josef Schuch, Claus StaringerThe book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded.
-
EC Law and the Sovereignty of the Member States in Direct Taxation
By Mathieu IsenbaertMember States the EU/EC level is able to legislate in that policy area to the furtherance of the internal market ... 12, who states that the “exercise of fiscal sovereignty” is subordinate to the imperatives of the internal market; ...