Get Allocating Taxing Powers within the European Union PDF

By F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (eds.)

The contributions to this quantity attempt to triumph over the conventional strategy of the judicature of the ecu courtroom of Justice concerning the program of the basic freedoms in direct taxation that's mostly outfitted on a non-discrimination try out. during this quantity, awesome authors disguise quite a few features of the nationwide and foreign tax order while ecu legislation meets household taxation. This comprises checking out conventional pillars of source of revenue taxation – ability-to-pay, resource and place of abode, abuse of legislations, arm’s size regular – with admire to their position within the rising ecu tax order in addition to monstrous concerns of co-existence among diversified tax structures that aren't coated through the non-discrimination technique akin to mutual reputation, cross-border loss reimbursement or avoidance of double taxation.

The overarching aim is to flesh out the level to which a sizeable “allocation of taxing powers” in the eu Union is on its strategy to a resounding total framework and to stretch the dialogue “beyond discrimination”.

Show description

Read or Download Allocating Taxing Powers within the European Union PDF

Similar european books

Download PDF by Robert Phillipson: English-Only Europe?: Challenging Language Policy

English-Only Europe? explores the position of languages within the technique of eu integration. Languages are relevant to the advance of an built-in Europe. the way the ecu Union bargains with multilingualism has severe implications for either person member international locations and diplomacy.

Read e-book online R&D, Innovation and Competitiveness in the European Chemical PDF

R&D, Innovation and Competitiveness within the ecu Chemical explores the technology & know-how base and the dynamic functionality of the ecu "system of innovation" within the chemical undefined, with specific realization to its contribution to fiscal progress via innovation and competitiveness, and its skill to translate its examine into commercially important items.

Get Ukrainian Migration to the European Union: Lessons from PDF

This booklet is open entry below a CC BY-NC 2. five license. This booklet offers a accomplished exam into the circulation of Ukrainian nationals to the european. The chapters surround and historicize this migration opposed to a string of crises skilled through Ukraine and the zone within the final 3 a long time, from the dissolution of the USSR to adjustments within the ecu borders to the failed financial reforms in self reliant Ukraine.

Read e-book online The Eurosceptic 2014 European Parliament Elections: Second PDF

This edited assortment explores the position of Euroscepticism within the eu Parliament (EP) elections of 2014 either specifically ecu Member States and throughout broader areas. It indicates how the “second price” gains of elections without transparent agenda-setting function facilitated the fabulous luck of Eurosceptic events whereas the often “second order” nature of merely legislative elections amplified this end result, giving it a fairly diversified personality than the end result of any earlier EP elections, with strength in flip to impact results of later nationwide elections to boot.

Extra info for Allocating Taxing Powers within the European Union

Sample text

Determining the ‘major part of the income’ implicitly has some technical problems, which in summary are the following: (a) which level has to be considered ‘major part’ of the income; (b) which rules need to be taken into account in order the measure the income of the taxpayer; and (c) which relevance and effects to give to income obtained by other members of the family as regards entitlement to familiar tax treatment in the State of employment. The ECJ case law has been clarifying some of these aspects.

A TFEU), recognizing a jurisdiction access, but has a different territorial and personal scope and content compared to the economic fundamental freedoms. In that regard, the citizenship entitlement only covers the EU and not the EEA, as the EEA agreement of 2 May 1992 still requires an economic transaction, protecting market access and market equality but not the jurisdiction access. On the other hand, only individuals are entitled to citizenship protection, while companies and other entities are excluded.

152; The arguments that follow try to consider that it is possible a revision of the principle and its application at a supranational level. 24 F. Alfredo García Prats fairness to assist Schumacker taxpayer being subject to unfair taxation as a result of the combination of traditional distribution of tax jurisdiction and functions among States and their integration with a tax treaty with an uncoherent result. The same line of argument was considered in Marks & Spencer case some years later, trying to formulate solutions for allowing compensation of cross-border subsidiary losses that, maintaining the current system of allocation of taxing rights for income taxation, but at the same time respecting the need of the UK Group not to be globally taxed for a total income higher than the income actually arisen.

Download PDF sample

Rated 4.99 of 5 – based on 37 votes