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EU Tax Law and Policy in the 21st Century: Traditional and Innovative Trial Practice in a Changing WorldSuurem pilt
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About this book:

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.

What’s in this book:

Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as:

  • non-discrimination;
  • state aid rules;
  • fundamental freedoms;
  • discretionary power of national tax authorities;
  • tax competition in the internal market;
  • cross-border exchange of tax information;
  • corporate tax harmonization;
  • EU and Member States’ external relations; and
  • the limits of judicial authority in tax policy.

How this will help you:

This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.

Editors v
Contributors vii
Preface and Acknowledgements xxv
Part I Fundamental Freedoms and Tax Law 1(66)
Chapter 1 The CJEU and the Internal Market Concept in Direct Taxation
3(48)
Eric C.C.M. Kemmeren
1.01 Introduction
3(2)
1.02 Benchmark: Establishing an Internal Market
5(12)
A Internal Market Is of Essential Importance
5(1)
B Establishing the Internal Market Requires Tax Neutrality
6(4)
C Ability-to-Pay Principle
10(1)
D Origin-Based Taxation
11(1)
1 Origin-Based Taxation of Income and Personal and Family Circumstances
13(1)
2 Origin-Based Taxation of Employment Income
15(1)
3 Origin-Based Taxation of Business Income
16(1)
E Interim Conclusion
17(1)
1.03 The Role of the CJEU in Relation to the Internal Market
17(5)
1.04 Personal and Family Circumstances: The Schumacker Doctrine
22(7)
A Discrimination of Non-residents and Personal and Family Circumstances
22(2)
B Criteria to Establish the Obligation of the State of Activity to Take into Account Personal and Family Circumstances
24(3)
C How to Take Personal and Family Circumstances into Account
27(2)
D Interim Conclusion
29(1)
1.05 Tax Treaty Override: Pre- and Post-Lisbon
29(4)
1.06 Exit/Final Settlement Taxes: From De Lasteyrie to Commission v Portugal 2016
33(15)
A Introduction
33(1)
B The De Lasteyrie and N Cases: Wide Application of the Internal Market Concept
34(1)
C The National Grid Indus Case: Ambivalent Application of the Internal Market Concept
35(1)
1 Option to Defer Payment Until Realization
36(1)
2 Permitting the Condition of a Bank Guarantee
37(1)
3 Not Taking into Account Currency Rate Losses After Emigration in State of Departure
38(1)
4 Obligation to Provide a Step-Up in Basis by the Host State
40(1)
D Commission v Denmark, DMC, Verder LabTec, and Commission v Portugal 2016: More Ambivalent Application of the Internal Market Concept
40(1)
1 Deferral of Payment Until Realization Is Required No Longer Required
40(1)
2 Zigzag Course with Respect to a Bank Guarantee Requirement
42(1)
3 Inconsistencies in Respect of Capital Losses After Emigration
45(3)
E Interim Conclusion
48(1)
1.07 Conclusions
48(3)
Chapter 2 Equality and Non-discrimination in European Tax Law
51(16)
Alexander Rust
2.01 Introduction
51(1)
2.02 Non-discrimination Clauses in Tax Treaties
52(4)
2.03 Non-discrimination Clauses in the TFEU and Principles of Equality in the EU's Charter of Fundamental Rights
56(2)
2.04 Most-Favoured Nation Treatment
58(8)
2.05 Conclusions
66(1)
Part II State Aid and Tax Law 67(68)
Chapter 3 A Proposed Framework to Review Tax Rulings under State-Aid Rules
69(12)
Pierpaolo Rossi-Maccanico
3.01 Introduction
69(2)
3.02 APAs and State Aid
71(2)
3.03 Targeting Individual Rulings: Procedural Implications
73(1)
3.04 A Proposed Solution
74(4)
3.05 Conclusion
78(3)
Chapter 4 Fiscal Aid: Recent Trends and Relationship to Fundamental Freedoms
81(10)
Andreas Bartosch
4.01 The Issue
81(1)
4.02 The General Rules
81(7)
A When Must Fundamental Freedom Compatibility Be Checked in a State-Aid Investigation?
81(2)
B Which Measures Must Be Checked?
83(1)
C Exceptions
84(1)
1 On the Relationship Between State Aid and Freedom of Trade
84(1)
2 On the Relationship Between State Aid and Discriminatory Taxation
84(1)
D The Question of Defining the Material Standard
84(1)
E The Criterion of Material Selectivity
85(1)
F The Material Standards
86(1)
1 The Admissibility of the State-Aid Question
86(1)
2 Should the Same Material Standards Apply?
87(1)
4.03 The Outlook
88(3)
Chapter 5 Discretionary Power of Tax Authorities as a State Aid Problem
91(16)
Michael Lang
Alexander Zeiler
5.01 Discretion as a Legal Phenomenon
91(2)
5.02 General Rules and Discretion
93(6)
5.03 Individual Decisions and Discretion
99(5)
5.04 Tax Rulings
104(1)
5.05 Conclusion
105(2)
Chapter 6 State-Aid Policy and the Fight Against Harmful Tax Competition in the Internal Market: Tax Policy in Disguise?
107(28)
Edoardo Traversa
Pierre M. Sabbadini
6.01 Introduction
107(1)
6.02 Act I: The 1997 Monti Package Communication and the State-Aid Business Tax Notice
108(7)
6.03 Act II: State-Aid Enforcement Following the Adoption the 1997 Code of Conduct and of the State-Aid Business Tax Notice
115(4)
6.04 Act III: From Harmful Tax Competition to Aggressive Tax Planning - State-Aid Policy and Rulings in the BEPS Era
119(7)
A The Stage: The ECJ Gibraltar Case and the Media Leaks
119(3)
B The Commission's 'New' Approach: An Overview of Ongoing Cases
122(2)
C The Incorporation of the 'New' Approach in the 2016 Commission Communication on the Notion of Aid
124(2)
6.05 A Critical Appraisal of the Commission's Recent Approach
126(7)
6.06 Conclusion: Safeguarding a European Common Interest or the Commission's Attempt to Save Member States from Their Own Tax Ambitions
133(2)
Part III Fundamental Rights and Tax Law 135(78)
Chapter 7 An Enhanced Relationship Between Taxpayers and Tax Authorities: A Taxpayer Charter of Rights and the European Taxpayers' Code
137(18)
Piergiorgio Valente
7.01 Basic Principles of Taxpayer Rights
137(6)
7.02 Basic Principles of Taxpayer Obligations
143(1)
7.03 Model Taxpayer Charter: Introduction
144(2)
7.04 Tax Authorities-Taxpayer Relations in the Model Taxpayer Charter
146(3)
7.05 The European Taxpayers' Code
149(6)
Chapter 8 Taxation at the Crossroads of Fundamental Rights and Fundamental Freedoms in the EU
155(24)
Werner Haslehner
8.01 Introduction
155(1)
8.02 Principles and Development of Fundamental Rights and Fundamental Freedoms
156(10)
A The Fundamental Freedoms and Their Development in the Court's Case Law
156(2)
B Fundamental Rights as General Principles of EU Law
158(5)
C The Impact of the EU Charter of Fundamental Rights
163(3)
8.03 Interaction Between Fundamental Freedoms and Fundamental Rights
166(6)
A Fundamental Freedoms as Fundamental Rights
166(2)
B The Relationship Between Fundamental Freedoms and Fundamental Rights
168(1)
1 Fundamental Rights as Justification for the Restriction of a Fundamental Freedom
168(1)
2 Fundamental Freedoms as a Justification for the Restriction of a Fundamental Right
170(1)
3 Fundamental Rights as a Limit on Justifications for Restrictions
170(2)
8.04 Implications for the Application of Fundamental Rights in Tax Cases
172(5)
A Overview
172(2)
B EU Fundamental Rights in the Area of Direct Taxation: Do the Fundamental Freedoms Always Trigger Fundamental Rights?
174(3)
8.05 Conclusion
177(2)
Chapter 9 Cross-Border Exchange of Tax Information and Fundamental Rights
179(34)
Fatima Chaouche
Werner Haslehner
9.01 Introduction
179(1)
9.02 Recent Developments in Exchange of Information
180(6)
A Repeal and Update of the Directives on Administrative Cooperation
181(1)
1 Council Directive 77/799/EEC
181(1)
2 Council Directive 2011/16/EU (DAC 1)
182(1)
3 Council Directive 2014/107/EU (DAC 2) and 2015/2376 (EU) (DAC 3)
184(1)
B Update of Article 26 of the OECD MC and Its Commentary
184(2)
9.03 Fundamental Rights and Cross-Border Exchange of Information
186(2)
A Implementation of EU Law and Fundamental Rights
186(1)
B Procedural Autonomy of Member States in Direct Taxation Matters
187(1)
9.04 The CJEU Decision in Sabou
188(7)
A Facts
188(1)
1 Domestic Law Provisions and Local Procedures Initiated
189(1)
2 CJEU Rulings
190(2)
B The Consequences of the Sabou Decision
192(1)
1 Absence of Procedural Rights Derived from the Original DAC
192(1)
2 No Minimum Content of the Information Transferred
193(2)
9.05 Review of Other Fundamental Rights in Exchange of Information Procedures
195(16)
A The Principle of Good Administration
195(1)
1 Review of the Request and Standards of Review
196(1)
2 Remedies Following Unsatisfactory Review
198(1)
3 Right to Access Documents and Files
199(1)
4 Right to Reason(s)
200(1)
5 Right of Defence
201(1)
B Data Protection
202(2)
C Right to an Effective Remedy and Fair Trial
204(4)
D Equality Before the Law and Non-discrimination
208(1)
E Respect for Private and Family Life
209(2)
9.06 Conclusion
211(2)
Part IV EU Tax Law and External Relations 213(42)
Chapter 10 The Influence of EU Tax Law on the EU Member States' External Relations
215(16)
Daniel S. Smit
10.01 Introduction
215(1)
10.02 Negative Integration in the Field of Corporate Taxation
216(4)
A The CJEU Has Competence to Interpret EU Free Movement Provisions Vis-A-Vis Non-EU Member States
216(2)
B Are There Limits to the CJEU's Competence in the Member States' Relations with Non-EU Member States?
218(2)
10.03 'European Openness' and Positive Integration
220(9)
A The Union's Power to Act
220(1)
B Internal Competence and Non-EU Member States in the Field of Corporate Taxation
221(4)
C Express External Competences and Non-EU Member States in the Field of Corporate Taxation
225(2)
D Implied External Exclusive Competence and Non-EU Member States in the Field of Corporate Taxation
227(2)
10.04 Final Remarks
229(2)
Chapter 11 An EU Policy for the Future of International Tax Law
231(24)
Gianluigi Bizioli
11.01 Introduction
231(2)
11.02 The International Dimension of the EU VAT Policy
233(5)
11.03 The European Financial Transaction Tax and the International Principles of Tax Law
238(1)
11.04 The International Dimension of EU Income Tax Policy
239(14)
A Preliminary Remarks
239(2)
B The (Future of) EU Individual Income Tax Policy: The Elimination of Cross-Border Tax Obstacles Within the Single Market
241(2)
C The Two Dimensions of EU International Corporate Income Tax Policy
243(1)
1 Introduction
243(1)
2 The 'New Deal' of EU Tax Policy: From the Single Market to the Protection of Domestic Corporate Tax Systems
245(1)
3 The International (or External) Dimension: The Goal of the Tax Transparency
251(2)
11.05 Conclusions
253(2)
Part V Continuing Harmonization in EU Tax Law 255(80)
Chapter 12 Does EU Tax Policy Require a New Treaty?
257(22)
Frans Vanistendael
12.01 Introduction
257(1)
12.02 The Fiscal and Budgetary Requirements for the Internal Market
258(1)
A The Concept of the Internal Market
258(1)
B Abolition of Internal Borders and National Treatment for Foreigners
258(1)
C No Union Taxing Power, No General Harmonisation
258(1)
D No Large Union Budget
259(1)
E Free Competition Between Different Social and Fiscal Systems
259(1)
12.03 The Fiscal and Budgetary Requirements for the EMU
259(2)
A A Central Bank
260(1)
B A Government for the EMU with a Common Currency
260(1)
C Fiscal and Budgetary Requirements for the EMU
260(1)
12.04 The Legal and Economic Framework of the Internal Market
261(1)
A Adequate Distribution of Competences
261(1)
B Enforcement by National Administrations and the CJEU
261(1)
C Veto Power as a Stumbling Block to Progress
261(1)
D Economic Framework
262(1)
12.05 The Legal and Economic Framework of the EMU with a Common Currency
262(7)
A Political Reality Does Not Correspond to the Distribution of Competences
262(1)
B Rules Common to Euro- and Non-Euro Member States
263(1)
1 Coordinating Economic Policies in the EU
263(1)
2 Multilateral Surveillance and Excessive Deficit Procedures for all Member States
263(1)
3 No Financial Solidarity
263(1)
4 Full Independence for the ECB
264(1)
C Rules Specific to Euro-Member States
264(1)
1 Economic Policy Guidelines That Are Compatible for the Whole Union
264(1)
2 The Protocol for the Euro-Group
265(1)
3 Unified International Representation of the Euro
265(1)
4 The European Stability Mechanism
265(1)
D The Economic Framework of the EMU
265(1)
1 Distribution of Taxing and Spending Power Between the EU and the Member States
265(1)
2 Economic Discrepancies in the Eurozone
266(1)
3 The European Stability Mechanism
267(1)
E Adequacy of the Legal Framework for the EMU
267(1)
1 No Common Treasury
267(1)
2 National Legislatures Take the Final Decision on ESM Spending
268(1)
3 No Structure for Decision Making in the Euro-Group
268(1)
4 Overlap of Competences Between the Commission and the Euro-Group
268(1)
5 Disconnect in Decision-Making Power Between the EU and National Legislatures
268(1)
6 Conclusion: The Legal Framework Is Inadequate
269(1)
F The EMU's Economic Framework
269(1)
1 ESM Capital Is Too Small to Rescue Big Member States
269(1)
2 No Central Organ Coordinates Economic Policy for Eurozone as a Whole
269(1)
12.06 Changes to Make for the Internal Market
269(1)
12.07 Changes to Make to the EMU
270(4)
A Strengthening the ESM
270(1)
B Enhance the ESM and Create a European Treasury
271(1)
C Strengthen the ECB's Position
271(1)
D Establish a Central Policy Organ in the EMU
271(1)
1 A Central Policy Organ Inside the Commission?
271(1)
2 Should the Central Policy Organ Be Outside the Commission?
272(1)
E Political Accountability for the EMU's Central Policy Organ
272(1)
1 Accountability to National Legislatures?
272(1)
2 Accountability to the European Parliament?
273(1)
3 Additional Accountability to the Euro-Council of Ministers?
273(1)
12.08 The Procedure for Achieving Reform
274(3)
A Achieving Reform from Either Inside or Outside the Framework of the European Treaties
274(1)
1 Intergovernmental Cooperation Outside the Treaties
274(1)
2 Reform by Amending the Treaties
274(1)
B No Big Bang, but Gradual Reform
275(1)
1 Big Bang: Federal EU
275(1)
C A Gradual Approach
276(1)
1 Fundamental Legal Reform, but Incremental Budgetary Reform
276(1)
2 Reform of the Treaties as a Final Choice to Leave or Stay Inside the Eurozone
277(1)
12.09 Conclusion
277(2)
Chapter 13 Recent EU Initiatives in Direct and Indirect Taxation
279(26)
Georg Kofler
Michael Tumpel
13.01 Initiatives in Direct Taxation
279(12)
13.02 Initiatives in Indirect Taxation
291(4)
13.03 Appendix: OECD-BEPS Actions and Corresponding EU Measures
295(10)
Chapter 14 Corporate Tax Harmonization: C(C)CTB 2.0?
305(30)
Katarina Koszeghy
14.01 Introduction
305(3)
14.02 From a Common Consolidated Corporate Tax Base Towards New Objectives in the Framework of the Initial CCCTB Proposal
308(23)
A The Objective of the Initial CCCTB Proposal and the Non-conclusive Discussions in Council Working Parties Thereon
308(1)
B Influence from the Global Level Leading to a Certain Progress on the CCCTB file
309(1)
1 The Influence of the OECD-BEPS Project on the Initial CCCTB Proposal
309(1)
2 The Revised Objectives of the Initial CCCTB Proposal: From a Common Corporate Tax Base Towards an 'Anti-BEPS Directive'
312(5)
C The Original ATAD Proposal: From International Aspects of the Initial CCCTB Proposal to BEPS Implementation Through EU Hard Law
317(1)
1 The Original ATAD Proposal: A Principle-Based Approach Instead of Full Harmonization
317(1)
2 The Evolution of the Provisions of the Original ATAD Proposal Before the ATAD Was Adopted in June 2016
319(1)
a The Work Carried out under the Netherlands Presidency
319(1)
b The Difficulties Encountered and Open Issues Following the Council's Meetings in May and June 2016
321(2)
3 The Evolution of the Content of the Provisions: More Clarity and Closer Alignment with OECD-BEPS Results in the ATAD
323(1)
a The Objectives and the Scope
323(1)
b Artificial Attempts to Avoid Permanent Establishment Status
323(1)
c The Switch-Over Clause
324(1)
d The General Anti-abuse Rule
324(1)
e Exit Taxation
325(1)
f Controlled Foreign Company (CFC) Rule and Computation of CFC Income
326(1)
g Interest Limitation Rule
327(1)
h Hybrid Mismatches
328(2)
4 The Relaunched C(C)CTB Proposal: Reopening the Discussion on the Harmonization of Direct Taxes?
330(1)
14.03 Implementing OECD-BEPS Recommendations in EU Hard Law: Is That the First Step Towards Harmonization in the Area of Corporate Taxation or Just Coordination?
331(1)
14.04 Conclusion
332(3)
Part VI EU Tax Policy and the Courts 335(50)
Chapter 15 Limits of Judicial Authority in Tax Policy
337(16)
Serge Schroeder
15.01 Introduction
337(1)
15.02 Traditional Scope of Judicial Review
338(5)
A Impact of Community Law
338(1)
B National Judicial Review
338(1)
1 Equality in Its Various Aspects
339(1)
2 Other Constitutional Norms
340(3)
15.03 The Reality of Tax Systems
343(1)
15.04 The Evolution of Fiscal Policy in the 21st Century
344(2)
15.05 Conclusions on Judicial Review of Tax Policies
346(1)
15.06 The Question of Judicial Review with Respect to VAT
347(6)
Chapter 16 The Economic Effects of EU Tax Jurisprudence
353(32)
Rita de la Feria
Clemens Fuest
16.01 Introduction
353(1)
16.02 The EU Constitutional Instrumental Chain
354(7)
A Establishing a European Internal Market
356(4)
B The Methodology: Centralized and Decentralized Models
360(1)
16.03 The Role of the Court of Justice in Direct Taxation
361(6)
A Applying the Non-discrimination Instrument
363(2)
B (Not) Applying the Constitutional Instrumental Chain
365(2)
16.04 Thin Capitalization Rules and the Judgment in Lankhorst-Hohorst
367(12)
A The Economic Effects of Lankhorst-Hohorst
369(7)
B Member States' Reactions to Lankhorst-Hohorst
376(3)
16.05 Implications of Breaking the Constitutional Instrumental Chain
379(3)
16.06 Conclusion
382(3)
Table of CJEU Cases 385(6)
Index 391
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