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Chapter }t,<
Legis I ation avid Abuse of Law in tin ConIunitv
2 The National Prvii in Cadbury Schwpp s 2
3t The Ruling in Cadbutry Schweppes 6
i. he Motive T est 9
5. IS Fitilure oF CFC' Provisios 11
" The I K's Respoclse to Cadbur q Schweppes 12
1 It: Dis-.ýqpjplication Pir o31cm 13
C mdusioar 15
Sv movenent of( Capital and Non aember Countries -
(I 'msequenrces for Dir.ect Taxation 17
!. 11m ul'El uction 17
"2. Appicability f e Free T lo mctOnt of Capital between Member States
whi 10rd Countries is
, 10ShAW Limits to TO Smiernal Scope of Article 56 E. C i9
.1. Gi ater Ptc ion in the Interpretati n ofI the Appl)icable Freedo 20
3.2. SI tIIs of Other Com menoIl ', 2
32 I . Tird-C ounrtry Nationai
3..2. Limited Material Scope
3.3 Context-Bound Interpretation of the Justificatioins2
3.4. Lack of Reciprocity
1- Dirfferenti Catekorics of Thirdi Countries
5. Article 56 EC and Directives. .I
6. Conclusion 28
Chapter 3
Striking a Proper Balance between the National Fiscal Interests and the
Conmunnmity Interest - a Perpetual Struggle? 31
Paud Former
Chapter 4
Personal Income Taxation of Non-Residents and the increasing mpact
of the EC Treaty Freedoms 35
Axel Cordlevener
SIntroduction 35
2. Tax Base and Non-Discrimination 40
2.1, Deduction of Source-Related Costs 40
2.2. Minimum Tax Base for Non-Residents 2
STa x R a t e a n d N o n - D s c r i nin.t i o n 4:
3.1. Flat Rate v. Progressive Rate 44
3.2. Exclusion of (Foreign) Losses from Progressive Rate 47
4. Tax Credits and Non-Discrinination 48
4. 1 Mitigation of Econornic Double Taxation 49
4 2. Tax Credits for Social Security Burdens 50
. Procedural Eq uality I
5.1. Treaty Freedoms or General Principles?
5 2. Access to Tax Assessment and Refund Procedures
..3. Withholding Taxes and Liability 54
6. Personal Circumstances: The Remains of the Schumacker Enigmra 57
6.1. Status Qio: 'Switch Over of Responsibilities from State of Residence
to Source State 57
6.2. No Significance of the Do"trine for Lega Personss 59
6.3 Flaws of the Schumacker Doctrine 61
6,4. Background of the Schumacker Approach 64
65 Suggested Solution: Strict (but Independent) Application of the
Non-Discrimination Rule to Each Member State 66
7 The Influence of Tax Treaties 69
8. Conclusions and Future Perspectives 71
Stilhe* Eulopean Court of Justice should Interpret Directly Applicable
ommranity Lan as 1 Right to Most-Favoured Nation Treatment
a,d a Prohibutio of Double Taxation 75
1op. Eu n Conistraints on the Regulatory and T'reaty-Making Powers
)F the Member States
1.1 IncomIe Tax Case Law of the European ( ourt of Justice aUti
fle i. Inierferences with Sovereignty and National Budgets 9
L i S nmary ofa the ficome 1"ax Ca se i a 7
"1.2. Three Myths S3
l 2.3 Conclusion 86
""w. Current lisues in Their Constitutional Context 87
L (.onmumiy la.j Principle of Equal FTreatment (IMost Favo red
Naion Treament) and Bilateral Income Tax Treaties Concluded
by the Member States 88
2 E,nqual iTreatment, the Prohibition of Discrimination and
M/ost-Fav oured Nation Treatment 88
2.2 Why t1e Trea Should be interpreted as an Intra-Community
NMFN )bignation 91
T.he C(iase Law of the European Court on Most-Favoured
Na on Tr eatment 95
2.4. The Incomle T'ax Case Law of the European Court on
Mo,t laivoured Nation Treatment 99
2,5 CLioneusin 107
SAvoidina: Double Burdens on Cross Border Economic Activity
and a Directly Applicable Community Law Prohibition of Juridical
Double axation 1i10
31. T he Prohibition of Double Regulatory Burdens: An Active
:udiciary Followed by a Constructive Legislator 110
.2. e Prohibition of Double Social Security Contributions:
An Active Legislator Followed by a Complementary Court 113
:3. The Pro hbition of Double Tax Burdens on Intra-Cornmunity Trade:
A Principled Legislator and a Creative Judiciary .,15t
3.4. T'he Prohibition of Double Income Tax Burdens:
SSilent Legislator but Reasons Enough for the Judiciary to
Tnterpret the Treaty as a Prohibition of Juridical Double Taxation 18
3. Conckliusioi 129
Summaiy and Conclusions 1 I31
" I ! r 1n G l 131
M.: M to1 - Favouried Ni,.on Tr,eatmlnt 133
.Jridical Douibe Taxation 136
4.1 Final Observations 137
Chapter 6
Fiscal Cohesion, Fiscal Territoriality and Preservation of the (Balancedl
Allocation of Taxing Power, What is the Difference? 139
Peter J. Wattel
1. Introduction: Justifications for Fiscal Restrict 1.on to Free Movemin
of Capital and Persons
2. Cohesion of The National Tax System
3. The Fiscal Territoralit Principle: A Fiscal Variation of the
Keck Approach, or Fiscal Cohesion in New Bottles? -
4. The Need to Preserve the IBalanced) Allocation of Taxing Power:
More New Bottles?
5. What is the Difference" :13
6. Legal Basis and Conceptual (in)consistenc 54
SConclusions
Chapter 7
Limitation of the Temporal Effects of Judgments of the ECJ 15
Michael Long
i. Recent Developments: More Attention is Paid to the Case Law of the ECO
on the Limitation of the Temporal Effects of its Judgments /5-
2. The Criteria Developed by the ECJ 159
1. Rue and Exception 15
1.. Good Faith and Lgal Uncer tainty 1
2.3. Serious Economir c Repercussions 163
.4. Legal Consequences. 65
3. Open Questions 16
3.1. Territorial Limitation of Temporal Effects of Judgments? 68
3.2. What is the Relevant Factual Context' of the Prelimi rnary Refeance? -7
i.3. How to Determine Severe Economic Consequences 3
3.4. Request for a Preliminary Ruling on the Limitation of the
Temi ral Effects o a Judgment
4. Conclusion 1 8
Chapter 8
Tax Facilities for State-Induced Costs under The State Aid Rules 187
Fred C. de Hosson
1. Introduction
. State Aid in Article 87(1 EC Treaty 19
3. The Selective Nature of the Preferential Treatment 9
4. State Aid or Compensation Approach I
5. Charges not Normally included in the Budget of an inde rtaking ,9
6. Maintaiinig the Ex-Ante Position 194
" I)x Dan a G ) Direct Result from Le i slativ e Maii 195
0. G. "nclusiom,s 1 \ 97
("Impter 9
EtLa and Rules o Tax Procedure
FIackiifig Discriminion al Ac liievng Simplification 199
2 rotedmra Obstacles 200
2 2. Con -i cins 201
204
2.3: An1 Exapil eof a Procedural )bstacle Coniary ti :E Laiw:
Refu:d o: Orerpaym?en of Taxes in Ital 2103
3, LApidcaiiof 1Ta Treaty Bteneit 204
3 1The Iswie 204
""2. lPrduaLii ComplAlie s Raised by Tax T eatics 205
3, 2 i p/\pficanum of DmesticjI. Ljegis lacon IrIn lernuting Direteive
1991143 . 20 5
,1 2, 1 K ' i s sue 20c:: -)()
3 .,2. rocedural C.omplexities Raised by the PS Dirctive 206,
"i m pif atioi n t-ot ih a Coordinlatied clon at the Etl Leivei 207
A.rkp2 ofTce wdax rezaties aind ai PS Di rcte ve 207
4.2. larmrlonizatu f Income Tax Refund Procedures 207
. ncltsions;: tdentying the Proper Legal Formy 208
C11apteart U
Report mth CFE o ress of 24 November 2006 Held in Amsterdam 211
STe ( Conres,; 211
3 Int odutolory Specch 21
4 The Internal Market and National Tax Jurisdiction 213
5. Cc Legislation, d Atbuse of Lawv in the Commn-tiunity 214
Sc Moven' t of Capital and Nonr-M ember Countries: Consequences
Or Drect TaxalJon 215
7,C Law nd B ,iness T-axation: Striking a Proper Balance between the
C" itn y and M.em-ber State Fiscal .Intrests 21
"" In cme xat1ion of Nron-Resid ent and the Incircain
Ofkact f nI e EC Teatv Flreedors 217
9. Most-Favoured-Nation Treatment and Double Taxation :8
0 Fiscal Coherence, Fiscal Terri torialland a Balanced Allocmtion o
Taxing P ower: 'W- is the D)ilTre cc: 19
I Dehbate
12. Closino 2u
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