Landmark Decisions of the ECJ in Direct Taxation

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.

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 cross-border 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.

Editors.

Contributors.

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.

Index.