CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms (eBook)

Series on International Tax Law, Volume 134

Stephanie Zolles (Autor)

eBook Download: EPUB

2023 | 1. Auflage
268 Seiten
Linde Verlag Wien Gesellschaft m.b.H.
978-3-7094-1281-7 (ISBN)

Infos

The principle of territoriality and the fundamental freedoms

The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU’s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers.

This book provides guidance on the meaning of territoriality in the CJEU’s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU’s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.

Mitarbeiterin in der Umsatzsteuerabteilung des Bundesministeriums für Finanzen, dabei fachliche Projektmanagerin für die E-Commerce-Umsetzung und Delegierte im EU-Mehrwertsteuerausschuss; Universitätslektorin, Fachvortragende und -autorin; zuvor wissenschaftliche Mitarbeiterin am Institut für Österreichisches und Internationales Steuerrecht an der Wirtschaftsuniversität Wien.

Textauszug

XIIIList of Abbreviations

Art, Arts

article, articles

ATAD	Anti-Tax-Avoidance Directive

BEPS	Base Erosion and Profit Shifting

BGBl	Bundesgesetzblatt

CCCTB

Common Consolidated Corporate Tax Base

CJEU	Court of Justice of the European Union

CFC	Controlled-Foreign-Company

DAC	Directive on Administrative Co-operation

DTC	Double Taxation Convention

EEC	European Economic Community

ed, eds

editor, editors

e.g.	exempli gratia

et seq, seqq

et sequens, et sequentes/sequentia

EU	European Union

fn

footnote

ICJ	International Court of Justice

i.a.	inter alia

i.e.

id est

m.no.

margin number

OECD	Organisation for Economic Co-operation and Development

para, paras

paragraph, paragraphs

PCIJ	Permanent Court of International Justice

PE	permanent establishment

PSD	Parent-Subsidiary Directive

RGBl	Reichsgesetzblatt

...

Produkt-Details

• Erscheint lt. Verlag: 13.7.2023
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 3-7094-1281-1 / 3709412811
• ISBN-13: 978-3-7094-1281-7 / 9783709412817