The principle of non-discrimination in international and European tax law

Author: Niels Bammens

Publisher: IBFD

ISBN: 9087221592

Category: Conflict of laws

Page: 1130

View: 3207

"The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate."--Extracted from publisher website on May 20, 2015.
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The Principle of Equality in European Taxation

Author: Gerard Theodora Karel Meussen

Publisher: N.A

ISBN: 9789041196934

Category: Law

Page: 279

View: 8501

The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them. This book examines how these principles influence the tax regimes of eight European jurisdictions. The authors examine the impact of the equality and non-discrimination principles on tax law and policy, with particular reference to their application in national courts and the European Court of Human Rights. The discussion focuses on an individual's right to appeal to the courts, the procedures for judicial review, and the core question of whether objective and reasonable justification exists for instances of unequal treatment of equal cases. This work will be of value to practitioners, policymakers, legislators, judges and researchers working in the field of taxation and human rights.
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Non-Discrimination in European and Tax Treaty Law

Schriftenreihe IStR Band 94

Author: Kasper Dziurdz,Christoph Marchgraber

Publisher: Linde Verlag GmbH

ISBN: 370940729X

Category: Law

Page: 630

View: 8526

Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ’s case law on the “finality” of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analyzed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions. With this book, the authors and editors contribute to the discussion on selected issues of the various non-discrimination concepts and the challenges they present.
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Grundfragen des Europäischen Steuerrechts

Author: Wolfgang Schön,Caroline Heber

Publisher: Springer-Verlag

ISBN: 3662474654

Category: Law

Page: 164

View: 8868

Das Buch befasst sich mit aktuellen und grundsätzlichen Entwicklungen zur Einwirkung des Europäischen Rechts auf die Steuerrechtsordnungen der Mitgliedstaaten. Mittels des Anwendungsvorrangs des Unionsrechts überlagert und prägt das Europäische Steuerrecht heute weite Teile der nationalen Steuergesetze. Europäische Grundrechte und Grundfreiheiten stehen dabei ebenso im Mittelpunkt dieses Buches wie die Frage nach Möglichkeiten und Grenzen der Rechtsangleichung oder aktuelle Herausforderungen wie der Kampf gegen internationale Steuervermeidung. Die in diesem Buch bearbeiteten Themen reichen von aktuellen Streitfragen in der Rechtsprechung des Europäischen Gerichtshofs bis hin zu Fundamentalthemen europäischer Systembildung im Steuerrecht.
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Regulatory Barriers and the Principle of Non-discrimination in World Trade Law

Past, Present, and Future

Author: Thomas Cottier,Petros C. Mavroidis,World Trade Forum (2 : 1998 : Neuchâtel)

Publisher: University of Michigan Press

ISBN: 9780472111008

Category: Business & Economics

Page: 456

View: 9945

Papers presented at the second annual World Trade Forum Conference held in Neuchâtel, Switzerland, on August 28-29, 1998.
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A VAT/GST Model Convention

Author: Thomas Ecker

Publisher: IBFD

ISBN: 908722172X

Category: Double taxation

Page: 472

View: 8813

"This book strongly encourages international dialogue and effort in the coordination of national VAT/GST laws. If, however, coordination of unilateral measures fails to effectively prevent double taxation, states can take recourse to binding instruments into which they can build dispute resolution mechanisms - just as they do with respect to income taxes. This book provides a toolkit that may assist in the design of such an instrument and provides an example: a multilateral VAT/GST Model Convention."--Extracted from publisher website on May 20, 2015.
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The Interface of International Trade Law and Taxation

Author: Jennifer E. Farrell

Publisher: IBFD

ISBN: 9087221827

Category: Foreign trade regulation

Page: 314

View: 7704

This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.
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Taxation in European Union

Author: Pietro Boria

Publisher: Springer

ISBN: 3319539191

Category: Law

Page: 208

View: 4622

This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
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Ubiquitous Citizens of Europe

The Paradigm of Partial Migration

Author: Oxana Golynker

Publisher: Intersentia nv

ISBN: 9050955401

Category: Law

Page: 282

View: 2005

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The Liberalization of Electricity and Natural Gas in the European Union

Author: Damien Geradin

Publisher: Kluwer Law International B.V.

ISBN: 9041115609

Category: Law

Page: 307

View: 3830

In this important book, notable European experts in the energy field provide valuable perspectives on the principal issues raised by the liberalisation of the electricity and natural gas markets in the EU. Lawyers, business people, regulators, and policymakers who deal with matters and issues in the energy, natural resources, and environmental fields will find the details and insights presented here of great value.
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Legal Protection Against Discriminatory Tax Legislation

The Struggle for Equality in European Tax Law

Author: Hans L. M. Gribnau

Publisher: N.A

ISBN: 9789041199157

Category: Law

Page: 152

View: 6614

In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and its judicial review. Such an evaluation, using a comparative approach to applicable law in several European jurisdictions, is essentially what this book provides. The six authors, a supreme court justice, a professional tax consultant, a tax inspector, and three tax law academics, treat such crucial issues as the following: national variations in the extent of judicial power to review tax legislation; discriminatory tax legislation arising as a response to interest group pressures; the European Convention on Human Rights as the basis for the development of a fully operational principle of equality; the degree of appreciation that should be accorded the democratically legitimized legislature by the judiciary; the obligation to provide actual redress to victims of discrimination; and, the effect of the principle of freedom of establishment on the rules of international tax law. The authors refer throughout to all relevant sources of applicable law, including national constitutions, legislation, and case law; the EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the European Court of Human Rights. Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.
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Cambridge Yearbook of European Legal Studies, Vol 16 2013-2014

Author: Albertina Albors-Llorens,Kenneth Armstrong,Markus W Gehring

Publisher: Bloomsbury Publishing

ISBN: 1782255796

Category: Law

Page: 700

View: 4290

The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration.
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Non-discrimination and Trade in Services

The Role of Tax Treaties

Author: Catherine A. Brown

Publisher: Springer

ISBN: 9811044066

Category: Law

Page: 273

View: 7174

This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
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Tax Treaty Interpretation

Author: Michael Lang

Publisher: Kluwer Law International B.V.

ISBN: 9041198571

Category: Business & Economics

Page: 398

View: 4372

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.
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European Community Law

Author: N.A

Publisher: Kluwer Law International B.V.

ISBN: 904110089X

Category:

Page: N.A

View: 8995

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International and European Trade and Environmental Law After the Uruguay Round

Author: Ernst-Ulrich Petersmann

Publisher: Martinus Nijhoff Publishers

ISBN: 9789041108579

Category: Law

Page: 168

View: 2287

In recent years the resort to trade restrictions for purposes of environmental policy has given rise to an increasing number of international dispute settlement proceedings, both on the world-wide level in the context of the General Agreement on Tariffs and Trade and the newly established World Trade Organisation, and on the regional level in the European Community and among the member countries of the North American Free Trade Agreement. The present work discusses the evolution of trade law in the global and regional context and analyzes and compares the different world-wide and regional approaches to the various interface problems of trade and environmental policies. The book includes in an annex a selection of the most important provisions, reports and court cases.
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General Principles of EC Law in a Process of Development

Reports from a Conference in Stockholm, 23-24 March 2007, Organised by the Swedish Network for European Legal Studies

Author: Ulf Bernitz,Joakim Nergelius,Cecilia Cardner,Xavier Groussot

Publisher: Kluwer Law International B.V.

ISBN: 9041127054

Category: Law

Page: 453

View: 1644

What are the basic principles underlying European Community Law? Although no one seeks a purely descriptive answer to this question, the discussion it gives rise to is of immense significance both for theoretical legal studies and for legal practice. Over the years, scholars have convened from time to time to re-examine the question in the light of new developments. This important volume offers insights and findings of the latest such conference, held at Stockholm in March 2007, and sponsored by the Swedish Network for European Legal Studies. The nineteen essays here printed are all final author-edited versions of papers first presented at that conference. Far from merely an updating of the First Edition, which marked a 1999 conference held under the same auspices at Malm�, this book is entirely new. It underscores the importance of discovering the emergence of new general principles--linked, indeed, to such fundamental continuing concerns as democracy, accountability, transparency, direct effect, good administration, and European citizenship--as they develop in such increasingly important areas as the following: core aspects of competition and financial integration law; the ongoing process of European constitutionalization; the application of general principles in the new Member States; the growth of European private law; the successive creation of a jus commune europaeum; and the instrumental function of the EC Court. There is also special consideration attached to such overriding issues as the gap-filling function of the principles within the Community legal system, and the implications of the use of a comparative methodology. The authors include both eminent, well-known experts, many of whom took part in the 1999 Conference, and representatives of a new generation of younger scholars in the field. For the myriad parties involved in the evolution of the European project from a legal perspective, this book serves as a watershed, a thorough inspection of the foundations as they are perceived and understood at the present moment. It is sure to be consulted and cited often in the years to come.
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Law of the European Union

Author: Penelope Kent

Publisher: Pearson Education

ISBN: 9780582423671

Category: Law

Page: 378

View: 465

This volume covers the development of the EC and EU, the institutions and their functions, the relationship between EC law and national law, the law of the internal market, and competition law. It also examines the social dimension of the European Union.
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