Overview
- Addresses key issues for the allocation of taxing powers in the European Union
- Looks at fundamental questions of direct taxation
- Covers a broad range of aspects such as limited tax liability, losses or transfer pricing
- Includes supplementary material: sn.pub/extras
Part of the book series: MPI Studies in Tax Law and Public Finance (MPISTUD)
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Table of contents (9 chapters)
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Front Matter
Keywords
About this book
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
Editors and Affiliations
Bibliographic Information
Book Title: Allocating Taxing Powers within the European Union
Editors: Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
Series Title: MPI Studies in Tax Law and Public Finance
DOI: https://doi.org/10.1007/978-3-642-34919-5
Publisher: Springer Berlin, Heidelberg
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer-Verlag Berlin Heidelberg 2013
Hardcover ISBN: 978-3-642-34918-8Published: 16 March 2013
Softcover ISBN: 978-3-642-43637-6Published: 16 April 2015
eBook ISBN: 978-3-642-34919-5Published: 14 March 2013
Series ISSN: 2196-0011
Series E-ISSN: 2196-002X
Edition Number: 1
Number of Pages: XI, 220
Topics: European Law, Financial Law/Fiscal Law, European Integration, Public Economics, Business Taxation/Tax Law