Fiscal Sovereignty Of The Member States In An Internal Market
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Fiscal Sovereignty Of The Member States In An Internal Market
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Author : Jacobus Johannes Maria Jansen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-01-01
Fiscal Sovereignty Of The Member States In An Internal Market written by Jacobus Johannes Maria Jansen and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.
The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Fiscal Sovereignty Of The Member States In An Internal Market
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Author : Sjaak Jansen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-12-15
Fiscal Sovereignty Of The Member States In An Internal Market written by Sjaak Jansen and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-15 with Law categories.
Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States’ policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States’ fiscal sovereignty.
Taxation Of Foreign Business Income Within The European Internal Market
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Author : Jérôme Monsenego
language : en
Publisher: IBFD
Release Date : 2012
Taxation Of Foreign Business Income Within The European Internal Market written by Jérôme Monsenego and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business enterprises, Foreign categories.
The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Beyond The Regulatory Polity
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Author : Philipp Genschel
language : en
Publisher: OUP Oxford
Release Date : 2013-12-13
Beyond The Regulatory Polity written by Philipp Genschel and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-13 with Political Science categories.
Most EU-scholars conceive of the EU as a multilevel polity with strong powers to regulate economic policy externalities among the member states but little power to intervene in, let alone assume, core functions of sovereign government ('core state powers') such as foreign and defense policy, public finance, public administration, and the maintenance of law and order. This book challenges this view. Based on a systematic comparison of integration processes in military security, fiscal policy, and public administration, it finds steady progress in the integration of core state powers although with substantial sectoral variation. But the EU is not heading towards state-building. In contrast to the historical experience of national federations, the European integration of core state powers proceeds mostly by regulating national capacities, not by creating European ones, and leads to territorial fragmentation rather than increased cohesiveness.
Eu Fiscal Federalism
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Author :
language : en
Publisher: Oxford University Press
Release Date : 2023-08-31
Eu Fiscal Federalism written by and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-31 with Law categories.
Fiscal federalism refers to the division of fiscal powers — powers to tax and spend — between different levels of government. The European Union (EU) is often seen as a legislative giant on clay feet, and one of the principal reasons for this feebleness is the lack of a significant fiscal capacity at the Union level. EU Fiscal Federalism: Past, Present, Future explores ten aspects of the EU's fiscal constitution relating both to the fiscal limits it imposes on Member States and the evolution of its own fiscal policy. Bringing together an international and distinguished group of scholars, this volume analyses the different legal dimensions of fiscal federalism within the EU, from the various aspects of the single market (free movement, banking union, state aid, tax harmonization) to the EU's budget and Economic and Monetary Union. The essays provide a fascinating overview of the topic as well as a detailed analysis of where EU fiscal federalism stands today and how it might develop in the future. Sweeping and thorough, EU Fiscal Federalism will appeal to academics and students of European Union law as well as to European policymakers.
The European Union And Direct Taxation
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Author : Luca Cerioni
language : en
Publisher: Routledge
Release Date : 2015-06-05
The European Union And Direct Taxation written by Luca Cerioni and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-05 with Law categories.
Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.
Special Tax Zones And Eu Law
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Author : Claudio Cipollini
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-12-18
Special Tax Zones And Eu Law written by Claudio Cipollini and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-18 with Law categories.
Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
Neutrality And Subsidiarity In Taxation
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Author : Stephen Smith
language : en
Publisher:
Release Date : 1996-01-01
Neutrality And Subsidiarity In Taxation written by Stephen Smith and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-01-01 with Law categories.
Tax coordination in the European Union (EU) should be guided by the twin stars of neutrality and subsidiarity. While tax neutrality generally requires a substantial degree of tax harmonization, subsidiarity, in contrast, implies that each Member State should be permitted as much tax sovereignty as is commensurate with the goals of free trade and free competition in the single internal market. To explore the potential conflict between the neutrality objective and subsidiarity considerations, the Foundation for European Fiscal Studies of Erasmus University Rotterdam organized a seminar on May 20, 1994 to discuss the presentations prepared by Stephen Smith (Jean Monnet Senior Lecturer in European Economics at University College London and Deputy Director of the Institute for Fiscal Studies) and Ren Barents (Legal Secretary of the Court of Justice of the European Communities). Smith concludes that the complex balance between neutrality and subsidiarity requires supervision and audit of Member States' enforcement practices. Barents does not believe that the subsidiarity principle has operational significance in Community litigation. This brochure is the third in a new series initiated by the Foundation for European Fiscal Studies.
The Consequences Of The Crisis On European Integration And On The Member States
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Author : Stelio Mangiameli
language : en
Publisher: Springer
Release Date : 2017-02-23
The Consequences Of The Crisis On European Integration And On The Member States written by Stelio Mangiameli and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-23 with Law categories.
The book examines the economic crisis in the European Union and its consequences for European integration and the member states. Discussing the provisions introduced by the Treaty of Lisbon, from the effects of macroeconomic monitoring to the restraints produced by the Fiscal Compact, it offers an analysis of the European Union’s current situation and the effects of the measures adopted to manage the crisis, also making reference to how Europe is perceived by its citizens. Moreover, the chapters offer thoughts on the European integration process, in particular the effects that the policies adopted to tackle the crisis have had on the economic and financial sovereignty of the member states. This detailed examination of the situation of the EU between the Treaty of Lisbon and the Fiscal Compact is characterized by an original multidisciplinary approach that offers an articulate reflection on the criticalities that affect the actions of both European and national institutions.
A Common Tax Base For Multinational Enterprises In The European Union
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Author : Carsten Wendt
language : en
Publisher: Gabler Verlag
Release Date : 2009-02-17
A Common Tax Base For Multinational Enterprises In The European Union written by Carsten Wendt and has been published by Gabler Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-02-17 with Business & Economics categories.
Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.