The 2015 edition of EU Tax Law – Direct Taxation provides a clear picture of the EU law norms that are relevant from the perspective of direct taxes. PDF.
With regard to direct taxation, the EU has however established some harmonised standards for company and personal taxation, equivalence of EU tax provisions for EU citizens. h�bbd``b`� $� & �*b� �5 n�P߁� ��y2��һ$vHpE �h !$$|@�� �^���L�L ��%�3��` 1IP This service is more advanced with JavaScript available, Over 10 million scientific documents at your fingertips. The Sources of the European Taxation Law . %%EOF
the EU, we should also consider the role of taxation in this wider debate. Use, Other sites managed by the Publications Office, Portal of the Publications Office of the EU. Pages … �d��t��e��X,>{вEfxR�!fۺon*�@�� �(& The Role of Taxation in the EU Legal System. It also serves to clarify the precise obligations of Member States when the Treaty itself does not do so. 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. ���7��p���/``hn�銜�Z߃Ʌ�g��yB�É)��X$�$䛶^� � ��@�Dk�6r�a��9�t �lgpT( �����o� 2#�Ͽ�(e�` ��m $T�RƠ,�gc=n#����+��B/ ����� j��8`��A�(�et�[�F2��J���|��:���V�Z4d[e�@�5���4p�\�Ű%�WF�,0LQ�0��e��dk�_}����jhױu�8 ��z��~�-�Y�-2�! And the tax laws of one country should not allow people to escape taxation in another. That’s why the countries of the European Union have agreed on several rules to tackle these issues. �H%����j�#G=��'�� ��"�V9^�����A��v"�tPWnw��x�H!�xM�8��mN��A�.�̓�����8��gU'����\�A�8?�f��o~ߟJ��GGvQ�k/6w�u��kP����"��4sYY�괴B�����d2�%��iڢquK��Sy1,r�_#�g�w�h;� J�{��e�g�(�����vJѫ�uU���^��Y���*@�+Na\x�Wy���A�-#O�p�ɭ_��WV�ԯ��H��y�|�TD����i��sJj�P�B4\� ��Lx -�CۀR 4���5tB4�"�4�%�j�W��-d~!Dz��.��@UhR�Ё��i�RƼ�����QRʓ�&�r�� dWȘ��79��Zo���>�?�eiA��E��T��;�I�|�Y�}���NA�� XqEU jnG�H��+����^̏1�Jg����������dǺ~�pt#�y=��߶+:m��n�%�>{@^�R��%���7.E�\z7�Φ{� �=�ˬ�L�w�G?�Ros�'��)�L���6��`���`���F���o��R��� 549 0 obj <> endobj Pages 79-88. hެ�ms�8�?�}����V�-?�0�I�rP��n��0���plזKç翲i�Rh�ck!���t�btF� @ (���A��8����� �~��J�-tDKB��Ǐi�v�&��˝��4�Nw��.���� �&��Xfegi�����:+i:�I/�Ǖ�GB�|"\�[�e�G�V�^mK��p�2g)ϼ^�z;;7���+�r�Kw�#�Wy�(�Sz[T��+.����Ҷ��m�>�t�a��+7K�t'�&���u��ʉT4͚'�5D�4]e�ܺ�Z���rK��{s%���uF�M��5�-�}�mM|J��&�j��eqn����벮��-LhJ{�OtHOhF�3�:���%����7���QF(���Ҋ
PDF. The Tax Power in the Tradition of the European Legal Systems. %PDF-1.5 %���� It ensures that competition Export PDF; Print this page; Summaries of EU Legislation; Advanced search in summaries; Recently published; Glossary of summaries; Taxation Tax policy in the European Union (EU) has two components: direct taxation, which remains the sole responsibility of Member States, and indirect taxation, which affects free movement of goods and the freedom to provide services in the single … �n��[�n�i�iY�E��Ζ�Ζ�Ζ�Ζ�Ζ���|E�2_���W�+���|E�2_���W�+�u�gO=���=Q�D�EO�=Q�D�EO{��GOOGOOGOOGOOGOOGOOGOOGO��Y.�0���8��s��kqܖ_����_`'O��` VI�^ The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. New developments in this Tax laws should not give businesses in one country an unfair advantage over competitors in another one.
Tax Law in Oxford. endstream endobj 550 0 obj <>/Metadata 86 0 R/Names 572 0 R/Outlines 144 0 R/Pages 545 0 R/StructTreeRoot 151 0 R/Type/Catalog/ViewerPreferences<>>> endobj 551 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC]/Properties<>/XObject<>>>/Rotate 0/StructParents 4/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 552 0 obj <>stream Not logged in an unfair advantage over others. The webpages of the tax law community at the University of Oxford. Tax policy in the European Union (EU) has two components: direct taxation, which remains the sole responsibility of Member Chapter 2, Legal Framework for Taxation - 1 - 2 Legal Framework for Taxation Frans Vanistendael Taxation without representation is tyranny. Pietro Boria. On indirect taxation, the EU coordinates and harmonises law on value-added tax (VAT) and excise duties.
endstream endobj 553 0 obj <>stream States, and indirect taxation, which affects free movement of goods and the freedom to provide services in the single market. PDF. © 2020 Springer Nature Switzerland AG. In particular, rights deriving from EU law must be equivalent to those governing equivalent national situations, and national tax cannot render the exercise of rights derived from EU law excessively difficult, or almost impossible. h�b```a``�����P��A���2�@���� ���i����� )���O�9�� Մ2H*��}������ ]��f뮫ՓW ��=��$����_�U]����=��/��Q31�f�]�vk���~�fb�n������n����F����+~��n�~����&� )�������b3�V�9*� .+�b`JKU�$�ALFu��0�HO ���A It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. H���[oG���W�#~���껄� /�� &,J�(���!D��!���jv�K�,�LwWW�:u����ꋗ���0��\w�nz1]O�WF�Ҫ�9�>����[w��qg���_Ϯ������O�������ǎ�G�i���.ڟ���� ��?67��9� n�u��O��)R�-Ws�Q����{����u���wWG?l��֛i������=��W"H����pn`p�� 0 Pages 23-51. Front Matter. Pages 53-78. 67.227.136.40. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”. The Principles. #���5�+��}*l,(�\E`�s�W�]?|v$��w`�L��-��Q%�S����|��g|����IL_C��I67W[=��ճ��̝�����A��R)�=��}�E\%��!�ߝ~������0ԁo��Al�����}���������, RF�#���L���B���G�{�FLҚ�^N��}�-L|��C�N/ζ�?�?q��k��IR�I��}���$�P����|k��o�ߺ0p ����$�z�!�����rʔ� W���%��yo#�">F@Q*q۩�3\���G��`�]K�k��T��D�-�b|�/�F>q2�4b����Rk�w|K���"�{C���x��� ����5@"�S/���! The 2018 edition of the "Tax policies in the European Union Survey" presents an indicator-based analysis of the design and performance of the tax systems in the EU. The Role of the Jurisprudence of the Court of Justice Within the EU Taxation Law. Pietro Boria. Part of Springer Nature. endstream endobj startxref Pietro Boria. 585 0 obj <>stream EUR-Lex offers access to EU law, case-law by the Court of Justice of the European Union and other public EU documents as well as the authentic electronic Official Journal of the EU – in 24 languages. ;��I@��5�����Xr���gl�e�} �L$.9��stW�����Da���|�V!�\;�D�%S?D�`^�6���G�,j�Lp�;���a��Pc'~����~F�/K�$�:O���PoJ. Pages 3-21. Not affiliated ETL berät mit über 1.500 Steuerberatern, Rechtsanwälten, Wirtschaftsprüfern, Unternehmensberatern und Finanzdienstleistern Unternehmen aller Branchen. endstream endobj 554 0 obj <>stream and member countries have taken joint measures to prevent tax avoidance and double taxation. �+�YP��fA�� 571 0 obj <>/Filter/FlateDecode/ID[<064D305361FD3944961260B212597737><0FE0966DA10F6B42B8E487B54E52334E>]/Index[549 37]/Info 548 0 R/Length 103/Prev 774364/Root 550 0 R/Size 586/Type/XRef/W[1 2 1]>>stream This document is an excerpt from the EUR-Lex website. Insert free text, CELEX number or descriptors. @Z���������� Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.)
on the internal market is not distorted by variations in indirect taxation rates and systems giving businesses in one country
Pietro Boria. This book provides a comprehensive and systematic overview of the main topics of taxation in European law. https://doi.org/10.1007/978-3-319-53919-5, Springer International Publishing Switzerland and G. Giappichelli Editore 2017, The Tax Power in the Tradition of the European Legal Systems, The Role of Taxation in the EU Legal System, The Role of the Jurisprudence of the Court of Justice Within the EU Taxation Law, The European Freedoms and the Principle of Non-restriction for Tax Purposes, The Tax Interest of the National States and the Balance with the European Values, The General Principles of the European Law Applicable to the Taxation, The Relation Between Sovereignty and Taxation Power Within the European System: The Anti-Sovereign. H�\��n�@E���^&�ȯ�� Y�$�yh�|���R���,���닒�X����S%�t���~6��0�{?�c?t�_�kh�9�S?$ya����w�{{n�$������ϻ�8&Ue�_q�2��yXw��?&����'��{�4��:M���d��M�1�[3}o�ޤ˱�]�����|�x�M��}N�v��ejZ���*�Wm��xՉ��ֵ�ñ�ӄ��_��,+Vu�7�s�"#g���_}�/6� xKނ��$bR��*�U��\�pI.��l����k�L���T�LA�0G�#B03��d3_�/�SP��NA���
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