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Abstract:
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 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);
- The treaty-making power of the European Union in the relations with third States.
Contents:
General Report - Pasquale Pistone
Non-Application of DTCs: Inconsistent with Community and EEA Loyalty - Eric C.C.M. Kemmeren
Note on the external competence of the European Community in tax matters: the example of the Agreement with Switzerland on the taxation of savings - Richard Lyal
Designing an anti-treaty shopping provision: an alternative approach - Arnaud de Graaf
National Report Austria - Sabine Heidenbauer & Vanessa Metzler
National Report Belgium - Edoardo Traversa
National Report Finland - Jarno Laaksonen & Seppo Penttilä
National Report France - Séverine Harms-Wille
National Report Germany - Roland Ismer
National Report Greece - Matsos Giorgos & Perrou Katerina
National Report Hungary - Borbála Kolozs
National Report Italy - Mario Tenore
National Report Malta - Conrad Cassar Torregiani & Christian Ellul
National Report Netherlands - Lars Pappers
National Report Poland - Lukasz Adamczyk
National Report Portugal - Ana Paula Dourado
National Report Slovakia - Jana Kubičová, Eva Romačíková & Michal Borodovčák
National Report Spain - Francisco Alfredo García Prats
National Report Sweden - Mattias Dahlberg & Nina Block
National Report United Kingdom - David Southern
National Report Brazil - Luís Eduardo Schoueri
National Report Canada - Catherine Brown & Martha O’Brien
National Report Iceland - Jon Elvar Gu∂mundsson
National Report Liechtenstein - Martin Wenz& Sybille Wünsche
National Report Morocco - Hicham Kabbaj
National Report Norway - Eivind Furuseth
National Report Romania - Madalina Cotrut
National Report Russia - Danil Vladimirovich Vinnitskiy
National Report San Marino - Nicola Saccardo
National Report South Africa - Johann Hatting
National Report Switzerland - Robert Danon & Alexandra Storckmeijer
National Report Turkey - Billur Yalti & Selcuk Ozgenc
National Report Ukraine - Roustam Vakhitov
National Report USA - Yariv Brauner
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