Tax Treaties and EC Law
There is an immense tax treaty network between European Union Member States and third countries. These tax treaties are bilateral conventions, governed by international law. At the same time, these agreements are part of the internal law of the various Member States. European Community (EC) law has supremacy over domestic law and, therefore, over tax treaties as well. Consequently tax treaties must conform with EC law. This book examines the areas of tension between EC law and tax treaty law. Since most rules of primary and secondary law are directly applicable, they can substantially impact the implementation of tax treaty provisions and consequently result in serious practical ramifications. As part of its analysis this work devotes particular attention to the growing number of decisions of the European Court of Justice concerning fundamental freedoms and direct taxation. Thus, this book provides an up-to-date and comprehensive analysis of the interaction of national tax law, double tax treaties, and the EC Treaty.
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Preface, List of Abbreviations, Moris Lehner Avoidance of Double Taxation within the European Union: Is There an Obligation under EC Law? Matthias Hofstätter Who is Competent to Issue Measures for the Elimination of Double Taxation within the Community? Michael Lang & Sabine Dommes Tax Treaty Law and EC Law – Reciprocity and the Balance of a Tax Treaty Daniela Hohenwarter The Allocation of Taxing Rights in the light of the Fundamental Freedoms of EC Law Walter Loukota The Credit Method and Community Law Michael Schilcher Exemption Method and Community Law Georg W. Kofler & Michael Tumpel Double Taxation Conventions and European Directives in the Direct Tax Area Claus Staringer & Hermann Schneeweiss Tax Treaty Non-Discrimination and EC Freedoms Judith Herdin-Winter Exchange of Information and Legal Protection: DTCs and EC Law Vanessa E. Metzler The relevance of the fundamental freedoms for DTCs with EEA States Patrick Plansky The impact of the fundamental freedoms on tax treaties with third countries Sabine Heidenbauer & Josef Schuch Member State or Community Competence – Who is Competent to Conclude Double Tax Conventions with Third Countries? List of Authors