International Tax Conferences of the University of Luxembourg Series Volume 4
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.
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Preface and Acknowledgements.
CHAPTER 1 Objective Ability to Pay: The Gerritse Case Edoardo Traversa.
CHAPTER 2 Subjective Ability to Pay: Schumacker F. Alfredo García-Prats.
CHAPTER 3 Dividend Taxation: Outbound and Inbound (Verkooijen and ACT Group Litigation) Joachim Englisch.
CHAPTER 4 The Taxation of Permanent Establishments in the EU: Avoir Fiscal and Its Legacy Werner Haslehner.
CHAPTER 5 Marks & Spencer: A Landmark Decision? Isabelle Richelle.
CHAPTER 6 Exit Taxation: De Lasteyrie du Saillant Kelly Stricklin-Coutinho .
CHAPTER 7 A Landmark Decision in the Field of Abuse: Cadbury Schweppes Stella Raventós.
CHAPTER 8 Bachmann: Does the Cohesion of the Tax System Justification Still Have a Right to Exist? Dennis Weber.
CHAPTER 9 Juridical Double Taxation: Kerckhaert and Morres Volker Heydt.
CHAPTER 10 Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation Pasquale Pistone.
CHAPTER 11 The Taxation of Non-profit Organizations after Stauffer Anzhela Yevgenyeva.
Table of European Cases.