Dispute Resolution in the EU : The EU Arbitration Convention and the Dispute Resolution Directive.

Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abstract -- List of Abbreviations -- Introduction -- 1. Introductory Remarks -- 2. Clarification of the Research Subject -- 2.1. Basic features of the EU Arbitration Convention -- 2.2. New developments: The Dispute Resolution Directive -- 2.3. Previous studies concerning dispute resolution within the European Union -- 2.4. Necessity of an in-depth study of the EU Arbitration Convention -- 3. Aim and Purpose of this Book -- 4. Research Questions -- 4.1. Research questions in relation to the EU Arbitration Convention -- 4.2. Research question in relation to the Dispute Resolution Directive -- 5. Theoretical Framework -- 5.1. EU Arbitration Convention -- 5.1.1. Testing the Convention's governance -- 5.1.2. Testing the Convention's functioning -- 5.1.2.1. Defining the basis for testing the Convention's functioning -- 5.1.2.2. Testing framework -- 5.1.2.2.1. Formal scope of application -- 5.1.2.2.2. Material scope of application -- 5.1.2.2.3. Procedural functioning -- 5.1.3. Improving the EU Arbitration Convention's governance and functioning -- 5.2. The Dispute Resolution Directive -- 6. Undertaking the Evaluating Analysis -- 7. Taxonomy of the Book -- 7.1. General considerations -- 7.2. Part I: The EU Arbitration Convention -- 7.3. Part II: The Dispute Resolution Directive -- Part I: The EU Arbitration Convention -- Chapter 1: History and Recent Developments -- 1.1. Chapter overview -- 1.2. Period 1975-1984: Proposal for an Arbitration Directive and reception by Member States -- 1.2.1. Issuing of a proposal for an Arbitration Directive -- 1.2.1.1. Preliminary considerations -- 1.2.1.2. Road to the Arbitration Directive -- 1.2.1.3. General features of the Arbitration Directive -- 1.2.2. Reception of the Arbitration Directive proposal -- 1.2.2.1. General considerations.

1.2.2.2. Reception by the European Parliament and Economic and Social Committee -- 1.2.2.3. Reception by the Council -- 1.2.2.4. Further proceedings -- 1.2.2.4.1. Discussions on the legal nature of the arbitration instrument -- 1.2.2.4.2. Proposal for a multilateral convention -- 1.3. Period 1984-1990: Negotiations on a multilateral convention -- 1.3.1. Breaking the deadlock: A single tax package -- 1.3.2. Breaking the deadlock: Signing of the EU Arbitration Convention -- 1.4. Period 1990-1999: Entry into force and discussions on practical implementation -- 1.5. Period 2000-2011: Commission's Study on company taxation in the internal market, installation of the EU JTPF and adoption of a Code of Conduct -- 1.5.1. General considerations -- 1.5.2. 2001: The Commission's Study on company taxation in the common market and its tax strategy -- 1.5.2.1. The Commission's 2001 Study on company taxation in the common market -- 1.5.2.2. The Commission's 2001 Communication on tax strategy -- 1.5.3. Installation of a Joint Forum on Transfer Pricing -- 1.5.3.1. Instalment process -- 1.5.3.2. EU JTPF's output -- 1.5.3.2.1. 2004 Communication -- 1.5.3.2.2. 2009 Communication -- 1.5.3.2.3. 2011 Communication -- 1.6. Period 2012-2017: Recent developments -- 1.7. Concluding remarks -- Chapter 2: General Overview -- 2.1. Chapter overview -- 2.2. Principal objective -- 2.3. Content -- 2.3.1. General overview -- 2.3.2. Procedural phases -- 2.4. Signatory states and accession of new states -- 2.4.1. General considerations -- 2.4.2. 1995: Accession of Austria, Finland and Sweden -- 2.4.3. 2005: Accession of the Czech Republic, Cyprus, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, the Slovak Republic and Slovenia -- 2.4.4. 2008: Accession of Bulgaria and Romania -- 2.4.5. 2014: Accession of Croatia -- 2.5. Additions: Code of Conduct.

2.5.1. Process of adoption and implementation -- 2.5.2. Content -- 2.5.3. Revisions -- 2.5.3.1. 2009 revision -- 2.5.3.2. 2015-2016 revision -- 2.5.3.3. Future revisions -- 2.6. Language -- 2.6.1. Languages of the original signatory Member States -- 2.6.2. Language of the acceding Member States -- 2.6.2.1. 1995 Accession Convention -- 2.6.2.2. 2005 Accession Convention -- 2.6.2.3. 2008 Accession Decision -- 2.6.2.4. 2014 Accession Decision -- 2.7. Revision -- 2.8. Withdrawal -- 2.9. Termination -- 2.10. Evaluation -- Chapter 3: Ratification, Entry into Force, Running Period and Application of Cases -- 3.1. Chapter overview -- 3.2. Ratification and entry into force -- 3.2.1. EU Arbitration Convention -- 3.2.1.1. Provision of the EU Arbitration Convention -- 3.2.1.2. Work conducted by the EU JTPF -- 3.2.1.3. Provision of the Code of Conduct -- 3.2.1.4. Analysis -- 3.2.2. Accession conventions -- 3.2.2.1. Provision of the accession conventions -- 3.2.2.2. Work conducted by the EU JTPF -- 3.2.2.3. Provision of the Code of Conduct -- 3.2.2.4. Analysis -- 3.3. Running period -- 3.3.1. Provision of the EU Arbitration Convention -- 3.3.2. Work conducted by the EU JTPF -- 3.3.3. Provision of the Code of Conduct -- 3.3.4. Analysis -- 3.3.4.1. Clarification of the 5-year period -- 3.3.4.2. Starting point of the 5-year period -- 3.3.4.3. Renewal of the running period -- 3.4. Application of cases -- 3.4.1. Provision of the EU Arbitration Convention -- 3.4.2. Work conducted by the EU JTPF -- 3.4.2.1. General considerations -- 3.4.2.2. Requests submitted prior to the expiration of the Convention's initial running period -- 3.4.2.3. Requests submitted during the interim period -- 3.4.2.3.1. Initial discussions -- 3.4.2.3.2. Common commencement date of the 2-year deadline during the interim period.

3.4.2.4. Application of cases in states that acceded to the EU Arbitration Convention -- 3.4.3. Provision of the Code of Conduct -- 3.4.4. Analysis -- 3.4.4.1. Application of cases during the initial running period: 1995-1999 -- 3.4.4.2. Application of cases during the interim period: 2000-2004 -- 3.4.4.2.1. General considerations -- 3.4.4.2.2. Resolution of cases initiated during the Convention's initial running period -- 3.4.4.2.3. Resolution of cases initiated during the interim period -- 3.4.4.3. Application of cases after the EU Arbitration Convention re-entered into force -- 3.4.4.4. Application of cases in respect of acceding Member States -- 3.5. Evaluation -- Chapter 4: Usage -- 4.1. Chapter overview -- 4.2. Collection of data -- 4.3. Cases under the EU Arbitration Convention -- 4.3.1. General considerations -- 4.3.2. 1995-1999 -- 4.3.3. Period 2000-2011 -- 4.3.3.1. Number of cases -- 4.3.3.2. Initiated arbitration procedures -- 4.3.4. Period from 2012 onwards -- 4.3.4.1. Number of cases -- 4.3.4.1.1. Rejected requests for the application of the EU Arbitration Convention -- 4.3.4.1.2. Time period between submission of a request and the initiation of the mutual agreement procedure -- 4.3.4.1.3. Number of pending cases -- 4.3.4.1.4. Cases pending more than 2 years -- 4.3.4.2. Initiated arbitration procedures -- 4.4. Analysis -- 4.4.1. General considerations -- 4.4.2. Quality of published data -- 4.4.2.1. Period 1995-1999 -- 4.4.2.2. Period 2000-2011 -- 4.4.2.3. Period 2012 onwards -- 4.4.2.4. Evaluation -- 4.4.3. Analysis of the published data -- 4.4.3.1. Requests submitted under the EU Arbitration Convention -- 4.4.3.2. Acceptance and rejection of cases -- 4.4.3.3. Number of pending cases -- 4.4.3.3.1. Validity of the reported pending cases -- 4.4.3.3.2. Completion time of pending cases.

4.4.3.4. Reference of cases to the arbitration procedure -- 4.5. Evaluation and concluding remarks -- Chapter 5: Legal Status -- 5.1. Chapter overview -- 5.2. The constitutional framework for eliminating double taxation within the internal market -- 5.2.1. General considerations -- 5.2.2. Adoption of directives: Article 100 of the EEC Treaty and its successor provisions -- 5.2.2.1. Starting point: Article 100 of the EEC Treaty and developments in harmonization -- 5.2.2.2. Directives in the field of taxation: Articles 113 and 115 of the TFEU -- 5.2.2.3. Legal status of directives under EU law -- 5.2.3. Other possible measures in the field of direct taxation: Former article 220 of the EEC Treaty -- 5.2.3.1. General considerations -- 5.2.3.2. Enforcement of compliance of Member States with the obligations laid down in article 220 of the EEC Treaty -- 5.2.3.2.1. No direct effect of article 220 of the EEC Treaty -- 5.2.3.2.2. Enforcement of elimination of double taxation under article 220 of the EEC Treaty -- 5.2.3.3. Content of article 220 of the EEC Treaty -- 5.2.3.3.1. Clarification of the words "with each other" -- 5.2.3.3.2. Clarification of the words "in so far as necessary" -- 5.2.3.3.3. Clarification of the words "engage in negotiations" -- 5.2.4. Principles defining competence of the EU institutions -- 5.3. Lawful conclusion of the EU Arbitration Convention: Relationship between article 100 of the EEC Treaty and article 220 of the EEC Treaty -- 5.3.1. General considerations -- 5.3.2. Competence of the Commission to propose and of the Council to adopt the proposed Arbitration Directive -- 5.3.2.1. Distorting effects of double taxation on the functioning of the internal market -- 5.3.2.2. The European Union's competence based on the principle of proportionality.

5.3.3. Competence of Member States to adopt measures on the basis of article 220 of the EEC Treaty despite the fact that the EU already proposed similar harmonization measures.

This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.