Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law
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| 245 | 1 | 0 | |a Towards a homogeneous EC direct tax law |b an assessment of the member states' responses to the ECJ's case law |c ed. by Cécile Brokelind |
| 264 | 1 | |a Amsterdam |b IBFD |c 2007 | |
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| 610 | 2 | 4 | |a Court of Justice of the European Communities |v Cases |
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| 650 | 4 | |a Europarecht | |
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| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Direct taxation |x Law and legislation |z European Union countries | |
| 650 | 4 | |a Direct taxation |x Law and legislation |z European Union countries |v Cases | |
| 650 | 4 | |a Taxation |x Law and legislation |z European Union countries | |
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| 651 | 4 | |a Europäische Union. Mitgliedsstaaten | |
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Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
Foreword v
Introduction 1
Cecile Brokelind
I. The scope of the book 2
II. Purpose 2
III. Method 3
IV. Limitations 6
V. Structure 7
VI. About the reporters 8
VII. Questions for the reporters 10
A. General questions 11
B. Questions more specific to tax law 12
VIII. General overview 13
A. Too few or too many references for preliminary rulings to
the ECJ? 13
B. Direct, indirect and improper influence 15
C. Does geography matter? 17
Appendix 1: Number of ECJ cases in the field of direct taxation
(including inheritance taxation but excluding State aid) on 31 October
2006 24
Appendix 2: ECJ cases in the field of direct taxation relating to
secondary legislation (directives) on 31 October 2006 25
Table of Contents
PART ONE
GENERAL REFLECTIONS ON THE ROLE OF ECJ RULINGS AND
INFRINGEMENT PROCEDURES IN EC LAW
The effects of ECJ rulings on Member States direct tax law
Introductory speech 29
Leif Muten
I. The historical perspective 29
H. TheroleoftheECJ 30
IQ. The immediate legal consequences of ECJ rulings 32
IV. The legislative consequences 34
V. Exit rules 35
VI. Exemptions for non residents 36
VII. CFC rules 37
VIII. General anti avoidance rule (GAAR) 39
IX. Conclusion 39
The role of infringements 41
Maria Elena Scoppio
I. Introduction 41
II. The enforcement actions against Member States in Art. 226 of
the EC Treaty The procedure 41
ni. The financial penalties for Member States who fail to comply
with ECJ judgments Art. 228 of the EC Treaty 46
A. The procedure 46
B. Current examples of failures to comply with ECJ
judgments by Member States in the field of taxation 49
viii
Table of contents
IV. Some statistics 49
A. Total number of detected infringement cases (Situation at
31December2005) 50
B. Taxation sector (Situation at 31 December 2005) 50
C. Situation in the field of taxation on 15 November 2006 51
V. Communicating infringements 51
VI. Standard form for complaints to be submitted to the European
Commission for failure by a Member State to comply with
Community law 52
PART TWO
A DYNAMIC APPROACH TO THE ECj S RULINGS
Austria 59
Georg W. Kofler
I. Tax sovereignty, EC law and the Austrian constitutional
framework 59
II. Procedural issues of implementing ECJ judgments 65
III. Substantive influence of the ECJ s case law on Austrian direct
tax law 68
A. Inbound situations 68
1. Introduction 68
2. Taxation of non resident individuals 70
a. Subjective benefits for non residents: Schumacher
and See. 1 (4) of the EStG 70
b. Objective benefits for non residents: Gerritse,
Conijn, Scorpio, and the Tax Reform Act 2004 74
3. Taxation of non resident companies: Avoir Fiscal and
Saint Gobain 78
B. Outbound situations 81
1. Introduction 81
2. Taxation of capital income and capital gains: Schmid,
Lenz, and the Budget Supplementary Act 2003 84
3. Exit taxation: X and Y, Hughes de Lasteyrie du
Saillant, N, and the Tax Reform Act 2004 88
ix
Table of Contents
4. Utilization of foreign losses 91
a. Exempt losses of foreign permanent
establishments and See. 2(8) of the EStG 91
b. Losses of foreign subsidiaries: The Austrian group
taxation and Marks Spencer 92
5. The Austrian partieipation exemption: See. 10(1) v.
See. 10(2) of the KStG 95
IV. Summary 99
The Netherlands 101
Otto Marres
I. Introduction 101
II. Referral policy 101
III. Potential incompatibilities with EC law 104
A. General 104
B. Personal income tax 104
1. Personal allowances 104
2. Exit taxes 106
C. Corporate income tax 107
1. Corporate interest deduetion 107
2. Exit taxes 109
3. Fiscal unity/cross border loss set off 110
D. Dividend tax (and credit of foreign withholding tax) 111
1. Outbound dividends (dividend withholding tax) 111
2. Inbound dividends (credit for foreign tax) 113
3. Tax sparing/most favoured nation 115
IV. Legislative changes per 2007 115
x
Table of Contents
PART THREE
THE ATTITÜDE OF TWO ORIGINAL MEMBER STATES TOWARDS
THE ECJ S RULINGS
Germany 119
Dr Axel Cordewener, LLM
I. Introduction 119
II. EC law and the German legal system: The constitutional
framework 121
A. The general constitutional perspective 121
1. Traditional international treaties 121
2. EC law as a Special case 123
B. Identifying the (limited) areas of Opposition by German
courts 126
1. The fundamental rights debate:
Bundesverfassungsgericht versus ECJ? 127
2. The direct effect issue: Bundesfinanzhof Versus
ECJ? 130
C. The constitutional Obligation to respect and apply EC law 131
III. The ECJ s decisions and their influence on the German tax
judiciary 133
A. The structure of the German (tax) judiciary 133
B. The increasing importance of EC law 135
1. Historical development 135
2. Current Status 138
C. The treatment of EC law by the different instances today 140
IV. Reactions on the part of the German legislature and tax
administration: Some recent examples 147
A. The German legislature 147
B. The German tax administration 151
V. Conclusions 155
xi
Table of Contents
France 157
Cecile Brokelind
I. Introduction 157
n. Constitutional framework 157
III. Influence of ECJ case law on direct taxation 160
A. General 160
B. The legislator s responses to ECJ case law 161
C. The domestic judges attitude 163
IV. Conclusion 167
PARTFOUR
THE SCANDINAVIAN APPROACH TO THE ECJ S RULINGS
Finland 171
Kristiina Alma
I. General remarks 171
A. Constitutional framework 171
B. Procedural aspects 171
C. Obligation to apply EC law 172
D. Comparative law traditions 172
n. A leave to appeal for review of appeal cases to Supreme
Courts? 173
A. General 173
B. Appeals in tax cases 174
C. Advance rulings 176
m. Preliminary rulings in the Finnish court System 176
IV. The notion of acte clair and the CILFTT doctrine 178
V. The attitude of the State authorities toward EC tax law 179
A. Judicial authorities 179
B. Legislator 179
xii ¦
Table of Contents
C. Tax administration 182
D. State liability in tax cases 184
E. Record of the courts 185
F. Practice with regard to indirect taxes 185
G. Practice with regard to direct taxes 188
H. The impact of neighbouring tax law on the legislator 188
I. Dividend taxation 189
J. Interaction between IFRS and taxation 190
K. Group taxation 191
L. Group relief or group contribution? 192
M. Transfer pricing 195
N. Do tax judges take the ECJ s case law into account before
the legislator does? 196
0. ThelevelofknowledgeofECtaxlaw 197
P. The tax treatment of non resident taxpayers 198
VI. Further areas of potential conflict 201
A. In general 201
B. Capital duty 201
C. Luxembourg SICAVs 203
D. New securities 205
E. Valuation of assets 205
VII. Primary Community law 205
A. In general 205
B. Expatriate expenses 206
C. Household deduction 207
D. Exemption on capital gains tax 207
E. Exit taxes 208
F. Transfer of habitual abode 209
G. Capital gains tax 210
H. Transfer of a real seat 210
1. Companies 210
2. A foreign Company s PE 211
3. SEandSCE 211
1. CFC rules 212
J. Dividend taxation 213
K. Exempt dividend income 213
L. Valuation of foreign shares 214
M. Method for elimination of double taxation 214
N. Reverse discrimination 215
xiii
Table of Contents
VIII. Conclusion 216
A. General court practice 216
B. Preliminary rulings 217
C. The other State authorities approach 218
D. Future scenarios on the enforcement of EC tax law 219
Sweden 223
Cecile Brokelind and Marc Kanter
I. Introduction 223
A. Purpose 223
B. Method 223
C. Eleven years of EU membership 225
D. The Swedish courts involved in tax matters 226
1. Courts and tribunals 226
2. Swedish Board for Advance Rulings 227
II. General comments on the effects of EC law on Swedish tax
law 229
A. Constitutional framework for recognition of the supremacy
of EC law over Swedish law 229
B. Procedural changes in order to implement Art. 234 of the
EC Treaty 230
C. The duty for courts to apply EC law of their own motion 231
D. Reference to notable foreign case law in copy cat cases 232
E. The leave to appeal to the Supreme Administrative Court
and the effective application of EC law 232
F. Too few cases referred to the ECJ? 233
G. A peculiar way to understand ECJ case law: Some
examples 234
H. The acte clair doctrine in Swedish tax case law 236
III. Domestic tax case law 238
A. Income tax cases dealt with by Swedish courts 238
1. A small number of cases 238
2. Areas of income tax law at issue in Swedish cases 240
3. Some examples of potential challenges of internal
Swedish law provisions 252
B. Some examples of State liability in tax cases 253
| C. Teaching tax judges 255
xiv
Table of contents
D. Challenging internal source taxation rules 255
IV. Conclusion 257
Norway 261
Andreas Bullen
I. Legal background 261
A. The European Economic Area and its fundamental
freedoms 261
B. Competent courts and administrative bodies in tax matters 262
II. General questions 263
A. Changes in the national constitution to recognize
supremacy of EEA law over domestic law 263
B. Changes in domestic procedural rules in order to adapt to
Art. 234 of the EC Treaty (Art. 34 SCA) 264
C. Duty for domestic judges to apply EEA law on their own
motion 265
D. Domestic judges reference to and use of arguments from
foreign case law 266
E. Leave to appeal requirements for appeals to the Supreme
Court 271
F. Whether the EEA authorities have criticized Norway for
Norwegian courts referring too few cases to the EFTA
Court 272
G. Whether Norwegian judges have exhibited a peculiar
approach to the reading of ECJ/EFTA Court case law 275
H. Acte clair and the CILFIT doctrine 278
III. Questions more specific to tax law 279
A. Norwegian tax judges attitude towards EEA law in
general 279
1. The attitude of the courts 279
2. The attitude of the administrative tax authorities 284
B. State liability in tax cases 289
C. Comparison of Norwegian judges attitude towards EEA
law in direct tax and indirect tax cases 291
D. The Norwegian tax legislator s attitude towards the case
law of the ECJ and the EFTA Court 293
xv
Table of Contents
E. Whether Norwegian tax judges consider pending cases
before the ECJ/EFTA Court 299
F. Level of knowledge about EC/EEA tax law among
domestic judges and tax authorities 302
G. Amendments of domestic and bilateral tax provisions
initiated by the case law of the ECJ/EFTA Court;
reflections on trends in the case law of the Courts 304
Denmark 309
S0ren Friis Hansen and Jeppe Rune Stokholm
I. Introduction 309
A. The Vestergaard case as a breakthrough 309
B. The Danish debate on the effect of Community law 310
C. Indirect taxes 311
II. Overview of Danish cases 312
A. Preliminary rulings from Denmark 312
B. Pending Danish cases 314
III. General questions 314
IV. The practical use of Community law in Danish tax law 316
A. The Danish court system and Community law 316
B. The Danish government and ECJ case law on direct
taxation 318
C. State liability and procedural remedies 320
V. Final remarks 322
PART FIVE
THE MEDtTERRANEAN APPRO ACH TO THE ECJ S RULINGS
Italy 325
Prof. Dr Pasquale Pistone
I. Introduction 325
xvi i
Table of Contents
II. Categorizing the type of influence ECJ decisions have on direct
taxes in the European Union 326
A. Direct influence 326
B. Indirect influence 327
C. Improper influence 329
HI. The influence of ECJ decisions on Italian tax law 330
A. The effects of ECJ rulings on Italian tax courts 331
B. The missing influence of the rulings of the ECJ on Italian
direct taxes 332
1. Issues of compatibility concerning the 2004 Tax
Reform Act 332
2. Issues of compatibility not addressed by the 2004 Tax
Reform Act 336
Portugal 341
Prof. Dr Ana Paula Dourado
I. Introduction 341
A. The principle of primacy of EC Law 341
B. Cooperation between national tax courts and the ECJ 343
II. The influence of the ECJ decisions on Portuguese tax law 346
A The eighties and nineties a general attitude of
indifference 346
B. The new Century a diligent domestic legislator 350
C. The Denkavit decision and the various relevant conditions
for qualifying as a subsidiary or as parent Company 351
D. Taxation of pension funds 352
E. Double economic taxation of dividends paid to individuals 354
F. Thin capitalization 355
G. Exit taxes 355
H. Withholding taxes 355
III. Conclusions 356
xvii
Table of Contents
Greece 357
Dr Georgios Matsos, LIM
I. EC law and Greek law 357
A. Introduction 357
B. The general approach of Greek courts to EC law 359
C. Two controversial examples of Greek jurisprudence on EC
law 361
1. The judgment on Greek secondary establishments of
foreign universities 361
2. The judgment on the public procurement ban for
media enterprises 362
II. Tax law and EC law in Greece 364
A. Particularities of Greek tax law 364
B. The Greek approach to EC tax law 367
C. Implementation of ECJ decisions in Greek tax law 369
D. State liability in EC tax matters 371
DI. The Greek jurisprudence on EC tax law matters 372
A. Jurisdiction on tax matters 372
B. Frequency and quality of referrals to the ECJ 373
C. Examples from Greek case law 375
1. The judgment on the regularizing tax: A political
judgment 376
2. The bananas judgment: An example of procedural
impediments 377
3. An interesting judgment on mergers 378
IV. Conclusion 380
PART SIX
NEW MEMBER STATES APPROACH TO THE ECJ S RULINGS:
THE EXAMPLE OF POLAND
Poland 383
Dr Adam Zalasinski
I. Introduction 383 ;
xviii I
Tabte of Contents
II. Polish constitutional framework concerning the EU law s
effectiveness in the Polish legal order 384
HI. The Polish System of remedies applicable in the case of
taxation in violation of EC tax law 387
A. Legal framework 387
B. Attitüde of the Polish judiciary 389
IV. Fields of possible conflicts between the internal market
requirements (as interpreted by the ECJ) and Polish direct tax
law 393
V. Attitüde of the lawmaker 398
VI. Conclusions 400
Setting out the contours of future research 401
Cecile Brokelind
Tableofcases 407
xix
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| geographic | EU-landen gtt Europäische Union. Mitgliedsstaaten |
| geographic_facet | EU-landen Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV022445349 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-23T20:05:16Z |
| institution | BVB |
| isbn | 9789087220037 |
| language | English |
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| physical | XX, 442 S. |
| publishDate | 2007 |
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| publisher | IBFD |
| record_format | marc |
| spellingShingle | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law Court of Justice of the European Communities Cases Belastingrecht gtt Directe belastingen gtt Europees recht gtt Hof van Justitie van de Europese Gemeenschappen gtt Rechtspraak gtt Unificatie gtt Europarecht Recht Steuer Direct taxation Law and legislation European Union countries Direct taxation Law and legislation European Union countries Cases Taxation Law and legislation European Union countries |
| title | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law |
| title_auth | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law |
| title_exact_search | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law |
| title_full | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law ed. by Cécile Brokelind |
| title_fullStr | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law ed. by Cécile Brokelind |
| title_full_unstemmed | Towards a homogeneous EC direct tax law an assessment of the member states' responses to the ECJ's case law ed. by Cécile Brokelind |
| title_short | Towards a homogeneous EC direct tax law |
| title_sort | towards a homogeneous ec direct tax law an assessment of the member states responses to the ecj s case law |
| title_sub | an assessment of the member states' responses to the ECJ's case law |
| topic | Court of Justice of the European Communities Cases Belastingrecht gtt Directe belastingen gtt Europees recht gtt Hof van Justitie van de Europese Gemeenschappen gtt Rechtspraak gtt Unificatie gtt Europarecht Recht Steuer Direct taxation Law and legislation European Union countries Direct taxation Law and legislation European Union countries Cases Taxation Law and legislation European Union countries |
| topic_facet | Court of Justice of the European Communities Cases Belastingrecht Directe belastingen Europees recht Hof van Justitie van de Europese Gemeenschappen Rechtspraak Unificatie Europarecht Recht Steuer Direct taxation Law and legislation European Union countries Direct taxation Law and legislation European Union countries Cases Taxation Law and legislation European Union countries EU-landen Europäische Union. Mitgliedsstaaten |
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