Indirect taxation calls for a high degree of harmonization as it affects the free movement of goods and services. This is not the case for direct taxation, which is why the Treaty establishing the European Community (EC Treaty) does not make specific provision for the alignment of direct taxation. Some aspects of direct taxation do not need to be harmonized or coordinated and are left entirely to the discretion of the Member States. The situation is somewhat different when direct taxation has an impact on the four freedoms enshrined in the EC Treaty (free movement of goods, persons, services and capital) and the right of establishment of persons and businesses. National taxation systems must respect these four fundamental freedoms. However, direct taxation systems have never been harmonized in the Community.
This area of European taxation is still rather unclear and rife with open questions. Consequently, the expert analysis offered in this book will be of significant interest to many international tax practitioners and academics. Among the areas addressed by this work are the following:
- The direct impact of Article 56 EC Treaty (Right of Establishment) in the relations with third States;
- The indirect impact of the fundamental freedoms in the relations with third States;
- Fundamental Freedoms in relation to EEA States under the EEA Agreement;
- Agreements between Switzerland and the European Union;
- The relations with other third States in the field of direct taxes;
- The impact of Secondary EC Law on the relations with third States;
- Article 307 EC Treaty (Free Movement of Capital);
- and The treaty-making power of the European Union in the relations with third States.
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List of Abbreviations 1. General Part Pasquale Pistone General Report Eric C.C.M. Kemmeren Non-Application of DTCs: Inconsistent with Community and EEA Loyalty Richard Lyal Note on the external competence of the European Community in tax matters – the example of the Agreement with Switzerland on the taxation of savings Arnaud de Graaf Designing an anti-treaty shopping provision: an alternative approach 2. National Reports from EU Member States Sabine Heidenbauer/Vanessa Metzler National Report Austria Edoardo Traversa National Report Belgium Jarno Laaksonen/Seppo Penttilä National Report Finland Séverine Harms-Wille National Report France Roland Ismer National Report Germany Matsos Giorgos/Perrou Katerina National Report Greece Borbála Kolozs National Report Hungary Mario Tenore National Report Italy Conrad Cassar Torregiani/Christian Ellul National Report Malta Lars Pappers National Report Netherlands Lukasz Adamczyk National Report Poland Ana Paula Dourado National Report Portugal J ana Kubi˘cová/Eva Roman˘cíková/Michal Borodov˘cák National Report Slovakia Francisco Alfredo García Prats National Report Spain Mattias Dahlberg/Nina Block National Report Sweden David Southern National Report United Kingdom 3. National Reports from non-EU Member States Luís Eduardo Schoueri National Report Brazil Catherine Brown/Martha O’Brien National Report Canada Jon Elvar Gu∂mundsson National Report Iceland Martin Wenz/Sybille Wünsche National Report Liechtenstein Hicham Kabbaj National Report Morocco Eivind Furuseth National Report Norway Madalina Cotrut837 Danil Vladimirovich Vinnitskiy National Report Russia Nicola Saccardo National Report San Marino Johann Hattingh National Report South Africa Robert Danon/Alexandra Storckmeijer National Report Switzerland Billur Yalti/Selcuk Ozgenc National Report Turkey Roustam Vakhitov National Report Ukraine Yariv Brauner National Report USA Annex: Questionnaire for National Reporters List of Authors