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The Structure and Organization of EU Law in the Field of Direct Taxes.

By: Material type: TextTextSeries: IBFD Doctoral SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2013Copyright date: ©2013Edition: 1st edDescription: 1 online resource (619 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087222031
Subject(s): Genre/Form: Additional physical formats: Print version:: The Structure and Organization of EU Law in the Field of Direct TaxesDDC classification:
  • 343.2404
LOC classification:
  • KJE7160 .S337 2013
Online resources:
Contents:
Intro -- Cover Page -- Title page -- Copyright Page -- TOC -- Acknowledgements -- List of Abbreviations -- Part I - Introduction -- Chapter 1 - General Introduction -- 1.1. Aim -- 1.2. Research question -- 1.3. Research framework -- 1.4. Synopsis -- 1.5. Limits -- 1.6. Guidance to the reader -- Part II - The Structure and Organization of the Case Law -- Chapter 2 - Introduction to Part II -- 2.1. Introduction -- 2.2. Research questions -- 2.3. Theoretical background -- 2.3.1. Normative background -- 2.3.1.1. Choice against an attitudinal model of judicial decision making -- 2.3.1.2. Montesquieu and the role of the judge -- 2.3.1.3. A view from European political science on judicial governance -- 2.3.2. Positive law background -- 2.3.2.1. The authority of precedent in EU law -- 2.3.2.2. Acte éclairé and acte clair -- 2.3.2.3. Member State liability for disregard of precedent -- 2.3.2.4. A self-imposed constraint -- 2.3.2.5. Overruling and distinguishing by the CJEU -- 2.4. Method -- 2.4.1. Preliminary remarks -- 2.4.2. SNA and law -- 2.4.3. Related work on courts and law -- 2.4.4. Self-organization of complex networks -- 2.4.4.1. Growth -- 2.4.4.2. Preferential attachment -- 2.4.4.3. Ageing -- 2.4.4.4. Competition -- 2.5. Data -- 2.5.1. What are direct taxes in EU law? -- 2.5.2. The sample of cases -- 2.6. Synthesis -- Chapter 3 - Properties of the Case Law -- 3.1. Introduction -- 3.2. General trends in activity -- 3.3. Member States before the Court -- 3.3.1. Proceedings by Member States -- 3.3.2. Preliminary references by national court -- 3.4. Subject matter of the proceedings -- 3.4.1. National subject matter -- 3.4.1.1. Subject matter by OECD classification -- 3.4.1.2. The relevance of double tax conventions -- 3.4.2. EU law subject matter -- 3.4.2.1. The interpretation of the TFEU.
3.4.2.1.1. The basic rights of articles 18 and 21 of the TFEU -- 3.4.2.1.2. The freedom of establishment -- 3.4.2.1.3. The free movement of capital -- 3.4.2.1.4. The third country dimension to freedom of movement -- 3.4.2.1.5. The freedom to provide services -- 3.4.2.1.6. The free movement of workers -- 3.4.2.2. The interpretation of the EU direct tax directives -- 3.4.2.2.1. The Parent-Subsidiary Directive (90/435/EEC) -- 3.4.2.2.2. The Mergers Taxation Directive (2009/133/EC) -- 3.4.2.2.3. Other EU directives -- 3.5. Procedural properties -- 3.5.1. Bench hearing action -- 3.5.2. Opinions of the AGs -- 3.5.3. Duration -- 3.5.4. Form of rulings -- 3.6. Outcomes of the proceedings -- 3.6.1. Taxpayer rate of success -- 3.6.2. Grounds held against taxpayers -- 3.6.2.1. EU law does not confer the invoked right -- 3.6.2.2. The legal effects do not amount to a restriction -- 3.6.2.2.1. Allocation of taxing powers and disparities -- 3.6.2.2.2. Objective differences -- 3.6.2.2.3. No disadvantage -- 3.6.2.3. The restriction is justified -- 3.6.2.3.1. Cohesion of the tax system -- 3.6.2.3.2. Effectiveness of fiscal supervision -- 3.6.2.3.3. The balanced allocation of taxing powers -- 3.6.2.3.4. The need to prevent tax avoidance and evasion -- 3.7. Reception in the academic literature -- 3.8. Synthesis and discussion -- Chapter 4 - A Network Analysis of the Case Law -- 4.1. Introduction -- 4.2. Global network properties -- 4.2.1. Connectedness -- 4.2.2. The small-world effect -- 4.2.3. Degree distribution -- 4.3. Community structure -- 4.3.1. Community detection -- 4.3.2. Qualitative expectations -- 4.3.3. Girvan-Newman method -- 4.3.3.1. Method -- 4.3.3.2. Results -- 4.3.4. Louvain method -- 4.3.4.1. Method -- 4.3.4.2. Results -- 4.3.5. Subcommunities -- 4.3.5.1. Introduction -- 4.3.5.2. Results -- 4.3.5.3. Qualitative analysis of community 1.
4.3.5.3.1. Preliminary remarks -- 4.3.5.3.2. Prelude to Schumacker -- 4.3.5.3.3. The Sotgiu/Schumacker line of authority -- 4.3.5.3.4. Capital movement and the EEA Agreement -- 4.3.5.3.5. Preferential tax rates and capital transactions -- 4.3.5.4. Qualitative analysis of community 3 -- 4.3.5.5. Qualitative analysis of community 5 -- 4.3.5.5.1. Preliminary remarks -- 4.3.5.5.2. The Singh/De Groot line of authority -- 4.3.5.5.3. Negative income and progressivity of tax rates -- 4.3.5.5.4. Tax benefits for private residences -- 4.3.5.5.5. Renneberg and Commission v. Germany (C-269/07) -- 4.3.5.5.6. Business deductions -- 4.3.5.6. Qualitative analysis of community 8 -- 4.3.5.6.1. Preliminary remarks -- 4.3.5.6.2. Concepts of the Parent-Subsidiary Directive -- 4.3.5.7. Qualitative analysis of community 10 -- 4.3.5.7.1. Preliminary remarks -- 4.3.5.7.2. Taxation of pensions and annuities -- 4.3.5.7.3. Cross-border investment and fiscal cohesion -- 4.3.5.7.4. Tax benefits solely for activities on national territory -- 4.3.5.7.5. Lotteries and charities -- 4.3.5.7.6. Effective fiscal supervision and cross-border investments -- 4.4. The most important precedents -- 4.4.1. Method -- 4.4.2. Results -- 4.4.3. Evaluation -- 4.5. The most important judicial rules -- 4.5.1. Method -- 4.5.2. Results -- 4.5.2.1. General -- 4.5.2.2. DTC neutralization of restrictive dividend withholding taxes -- 4.5.2.2.1. Introduction -- 4.5.2.2.2. Origins -- 4.5.2.2.3. The criterion of regulatory control -- 4.5.2.2.4. Conditions of effective neutralization -- 4.5.2.2.5. The EFTA Court judgment in Fokus Bank -- 4.5.2.2.6. Comparison with prior research -- 4.5.2.2.7. Synthesis -- 4.5.3. Evaluation -- 4.6. The reception of rules of general EU law -- 4.6.1. Quantitative analysis -- 4.6.1.1. Structural openness but organizational closure -- 4.6.1.2. The most important non-tax precedents.
4.6.2. Qualitative analysis -- 4.6.2.1. Svensson and Gustavsson -- 4.6.2.2. Commission v. Belgium (C-478/98) -- 4.6.2.3. Fidium Finanz -- 4.6.2.4. Gebhard -- 4.6.2.5. Ospelt and Schlössle Weissenberg -- 4.7. Synthesis and discussion -- Part III - The Balanced Allocation of Taxing Powers -- Chapter 5 - Introduction to Part III -- 5.1. Introduction -- 5.2. Survey of prior research -- 5.3. Research questions -- 5.4. Methodology and data -- 5.5. Descriptive results -- 5.5.1. Properties of the network -- 5.5.2. Community structure -- 5.6. Synthesis -- Chapter 6 - The BAOTP Standard as Such -- 6.1. Introduction -- 6.2. The basic framework of the law -- 6.2.1. The principle of conferral as point of departure -- 6.2.2. The legitimate existence of the power to impose tax -- 6.2.3. The constrained exercise of the power to impose tax -- 6.3. A citation summary -- 6.3.1. Method -- 6.3.2. Results -- 6.4. Legal analysis -- 6.4.1. Two periods of legal evolution -- 6.4.2. Emergence -- 6.4.3. Reproduction -- 6.5. Fit within the basic framework of the law -- 6.5.1. The general case -- 6.5.2. Aims of the measure and the existence of a restriction -- 6.5.3. Compensation by other tax advantages -- 6.5.4. The specific case of grouping rules -- 6.6. Synthesis and discussion -- Chapter 7 - Relations with Other Justifications -- 7.1. Introduction -- 7.2. Preliminary review -- 7.2.1. Inductive generalization -- 7.2.2. Textual analysis -- 7.2.3. Interpretation of "taken together" -- 7.2.4. Hypotheses -- 7.3. Relation with the risk of double use of losses -- 7.3.1. Analysis of the case law -- 7.3.2. Synthesis and discussion -- 7.4. Relation with the prevention of tax avoidance -- 7.4.1. Introduction -- 7.4.2. EU law cannot be relied upon for abusive or fraudulent ends -- 7.4.3. Wholly artificial arrangements -- 7.4.4. The Emsland-Stärke standard of proof.
7.4.5. Prevention of tax avoidance after Cadbury Schweppes -- 7.4.6. Synthesis and discussion -- 7.5. Relation with the cohesion of the tax system -- 7.5.1. Introduction -- 7.5.2. The requirements of the cohesion of the tax system -- 7.5.3. Comparison with the balanced allocation of taxing powers -- 7.5.4. Synthesis and discussion -- 7.6. Synthesis and discussion -- Chapter 8 - Proportionality -- 8.1. Introduction -- 8.2. The principle of proportionality -- 8.2.1. A general and judicial principle of EU law -- 8.2.2. Reception in the field of direct taxation -- 8.3. Proportionality in action -- 8.4. Synthesis and discussion -- Chapter 9 - Revisiting Marks &amp -- Spencer -- 9.1. Why the Court erred in Marks &amp -- Spencer -- 9.1.1. The error of fact on loss trafficking -- 9.1.2. The error cannot be mended by reinterpretation -- 9.2. Alternative solution: A system of deferral -- 9.2.1. Outline -- 9.2.2. Legality -- 9.2.3. Proportionality -- 9.3. Synthesis and discussion -- Part IV - Conclusion -- Chapter 10 - General Conclusions -- 10.1. Summary of conclusions -- 10.2. Implications of the research -- 10.3. Avenues for future research -- 10.4. Final word -- Annex A -- Bibliography -- Table of Cases -- Other Titles in the IBFD Doctoral Series.
Summary: This book presents the functional subsystem of EU law on direct taxes as a complex adaptive network and researches it in an empirical manner.
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Intro -- Cover Page -- Title page -- Copyright Page -- TOC -- Acknowledgements -- List of Abbreviations -- Part I - Introduction -- Chapter 1 - General Introduction -- 1.1. Aim -- 1.2. Research question -- 1.3. Research framework -- 1.4. Synopsis -- 1.5. Limits -- 1.6. Guidance to the reader -- Part II - The Structure and Organization of the Case Law -- Chapter 2 - Introduction to Part II -- 2.1. Introduction -- 2.2. Research questions -- 2.3. Theoretical background -- 2.3.1. Normative background -- 2.3.1.1. Choice against an attitudinal model of judicial decision making -- 2.3.1.2. Montesquieu and the role of the judge -- 2.3.1.3. A view from European political science on judicial governance -- 2.3.2. Positive law background -- 2.3.2.1. The authority of precedent in EU law -- 2.3.2.2. Acte éclairé and acte clair -- 2.3.2.3. Member State liability for disregard of precedent -- 2.3.2.4. A self-imposed constraint -- 2.3.2.5. Overruling and distinguishing by the CJEU -- 2.4. Method -- 2.4.1. Preliminary remarks -- 2.4.2. SNA and law -- 2.4.3. Related work on courts and law -- 2.4.4. Self-organization of complex networks -- 2.4.4.1. Growth -- 2.4.4.2. Preferential attachment -- 2.4.4.3. Ageing -- 2.4.4.4. Competition -- 2.5. Data -- 2.5.1. What are direct taxes in EU law? -- 2.5.2. The sample of cases -- 2.6. Synthesis -- Chapter 3 - Properties of the Case Law -- 3.1. Introduction -- 3.2. General trends in activity -- 3.3. Member States before the Court -- 3.3.1. Proceedings by Member States -- 3.3.2. Preliminary references by national court -- 3.4. Subject matter of the proceedings -- 3.4.1. National subject matter -- 3.4.1.1. Subject matter by OECD classification -- 3.4.1.2. The relevance of double tax conventions -- 3.4.2. EU law subject matter -- 3.4.2.1. The interpretation of the TFEU.

3.4.2.1.1. The basic rights of articles 18 and 21 of the TFEU -- 3.4.2.1.2. The freedom of establishment -- 3.4.2.1.3. The free movement of capital -- 3.4.2.1.4. The third country dimension to freedom of movement -- 3.4.2.1.5. The freedom to provide services -- 3.4.2.1.6. The free movement of workers -- 3.4.2.2. The interpretation of the EU direct tax directives -- 3.4.2.2.1. The Parent-Subsidiary Directive (90/435/EEC) -- 3.4.2.2.2. The Mergers Taxation Directive (2009/133/EC) -- 3.4.2.2.3. Other EU directives -- 3.5. Procedural properties -- 3.5.1. Bench hearing action -- 3.5.2. Opinions of the AGs -- 3.5.3. Duration -- 3.5.4. Form of rulings -- 3.6. Outcomes of the proceedings -- 3.6.1. Taxpayer rate of success -- 3.6.2. Grounds held against taxpayers -- 3.6.2.1. EU law does not confer the invoked right -- 3.6.2.2. The legal effects do not amount to a restriction -- 3.6.2.2.1. Allocation of taxing powers and disparities -- 3.6.2.2.2. Objective differences -- 3.6.2.2.3. No disadvantage -- 3.6.2.3. The restriction is justified -- 3.6.2.3.1. Cohesion of the tax system -- 3.6.2.3.2. Effectiveness of fiscal supervision -- 3.6.2.3.3. The balanced allocation of taxing powers -- 3.6.2.3.4. The need to prevent tax avoidance and evasion -- 3.7. Reception in the academic literature -- 3.8. Synthesis and discussion -- Chapter 4 - A Network Analysis of the Case Law -- 4.1. Introduction -- 4.2. Global network properties -- 4.2.1. Connectedness -- 4.2.2. The small-world effect -- 4.2.3. Degree distribution -- 4.3. Community structure -- 4.3.1. Community detection -- 4.3.2. Qualitative expectations -- 4.3.3. Girvan-Newman method -- 4.3.3.1. Method -- 4.3.3.2. Results -- 4.3.4. Louvain method -- 4.3.4.1. Method -- 4.3.4.2. Results -- 4.3.5. Subcommunities -- 4.3.5.1. Introduction -- 4.3.5.2. Results -- 4.3.5.3. Qualitative analysis of community 1.

4.3.5.3.1. Preliminary remarks -- 4.3.5.3.2. Prelude to Schumacker -- 4.3.5.3.3. The Sotgiu/Schumacker line of authority -- 4.3.5.3.4. Capital movement and the EEA Agreement -- 4.3.5.3.5. Preferential tax rates and capital transactions -- 4.3.5.4. Qualitative analysis of community 3 -- 4.3.5.5. Qualitative analysis of community 5 -- 4.3.5.5.1. Preliminary remarks -- 4.3.5.5.2. The Singh/De Groot line of authority -- 4.3.5.5.3. Negative income and progressivity of tax rates -- 4.3.5.5.4. Tax benefits for private residences -- 4.3.5.5.5. Renneberg and Commission v. Germany (C-269/07) -- 4.3.5.5.6. Business deductions -- 4.3.5.6. Qualitative analysis of community 8 -- 4.3.5.6.1. Preliminary remarks -- 4.3.5.6.2. Concepts of the Parent-Subsidiary Directive -- 4.3.5.7. Qualitative analysis of community 10 -- 4.3.5.7.1. Preliminary remarks -- 4.3.5.7.2. Taxation of pensions and annuities -- 4.3.5.7.3. Cross-border investment and fiscal cohesion -- 4.3.5.7.4. Tax benefits solely for activities on national territory -- 4.3.5.7.5. Lotteries and charities -- 4.3.5.7.6. Effective fiscal supervision and cross-border investments -- 4.4. The most important precedents -- 4.4.1. Method -- 4.4.2. Results -- 4.4.3. Evaluation -- 4.5. The most important judicial rules -- 4.5.1. Method -- 4.5.2. Results -- 4.5.2.1. General -- 4.5.2.2. DTC neutralization of restrictive dividend withholding taxes -- 4.5.2.2.1. Introduction -- 4.5.2.2.2. Origins -- 4.5.2.2.3. The criterion of regulatory control -- 4.5.2.2.4. Conditions of effective neutralization -- 4.5.2.2.5. The EFTA Court judgment in Fokus Bank -- 4.5.2.2.6. Comparison with prior research -- 4.5.2.2.7. Synthesis -- 4.5.3. Evaluation -- 4.6. The reception of rules of general EU law -- 4.6.1. Quantitative analysis -- 4.6.1.1. Structural openness but organizational closure -- 4.6.1.2. The most important non-tax precedents.

4.6.2. Qualitative analysis -- 4.6.2.1. Svensson and Gustavsson -- 4.6.2.2. Commission v. Belgium (C-478/98) -- 4.6.2.3. Fidium Finanz -- 4.6.2.4. Gebhard -- 4.6.2.5. Ospelt and Schlössle Weissenberg -- 4.7. Synthesis and discussion -- Part III - The Balanced Allocation of Taxing Powers -- Chapter 5 - Introduction to Part III -- 5.1. Introduction -- 5.2. Survey of prior research -- 5.3. Research questions -- 5.4. Methodology and data -- 5.5. Descriptive results -- 5.5.1. Properties of the network -- 5.5.2. Community structure -- 5.6. Synthesis -- Chapter 6 - The BAOTP Standard as Such -- 6.1. Introduction -- 6.2. The basic framework of the law -- 6.2.1. The principle of conferral as point of departure -- 6.2.2. The legitimate existence of the power to impose tax -- 6.2.3. The constrained exercise of the power to impose tax -- 6.3. A citation summary -- 6.3.1. Method -- 6.3.2. Results -- 6.4. Legal analysis -- 6.4.1. Two periods of legal evolution -- 6.4.2. Emergence -- 6.4.3. Reproduction -- 6.5. Fit within the basic framework of the law -- 6.5.1. The general case -- 6.5.2. Aims of the measure and the existence of a restriction -- 6.5.3. Compensation by other tax advantages -- 6.5.4. The specific case of grouping rules -- 6.6. Synthesis and discussion -- Chapter 7 - Relations with Other Justifications -- 7.1. Introduction -- 7.2. Preliminary review -- 7.2.1. Inductive generalization -- 7.2.2. Textual analysis -- 7.2.3. Interpretation of "taken together" -- 7.2.4. Hypotheses -- 7.3. Relation with the risk of double use of losses -- 7.3.1. Analysis of the case law -- 7.3.2. Synthesis and discussion -- 7.4. Relation with the prevention of tax avoidance -- 7.4.1. Introduction -- 7.4.2. EU law cannot be relied upon for abusive or fraudulent ends -- 7.4.3. Wholly artificial arrangements -- 7.4.4. The Emsland-Stärke standard of proof.

7.4.5. Prevention of tax avoidance after Cadbury Schweppes -- 7.4.6. Synthesis and discussion -- 7.5. Relation with the cohesion of the tax system -- 7.5.1. Introduction -- 7.5.2. The requirements of the cohesion of the tax system -- 7.5.3. Comparison with the balanced allocation of taxing powers -- 7.5.4. Synthesis and discussion -- 7.6. Synthesis and discussion -- Chapter 8 - Proportionality -- 8.1. Introduction -- 8.2. The principle of proportionality -- 8.2.1. A general and judicial principle of EU law -- 8.2.2. Reception in the field of direct taxation -- 8.3. Proportionality in action -- 8.4. Synthesis and discussion -- Chapter 9 - Revisiting Marks &amp -- Spencer -- 9.1. Why the Court erred in Marks &amp -- Spencer -- 9.1.1. The error of fact on loss trafficking -- 9.1.2. The error cannot be mended by reinterpretation -- 9.2. Alternative solution: A system of deferral -- 9.2.1. Outline -- 9.2.2. Legality -- 9.2.3. Proportionality -- 9.3. Synthesis and discussion -- Part IV - Conclusion -- Chapter 10 - General Conclusions -- 10.1. Summary of conclusions -- 10.2. Implications of the research -- 10.3. Avenues for future research -- 10.4. Final word -- Annex A -- Bibliography -- Table of Cases -- Other Titles in the IBFD Doctoral Series.

This book presents the functional subsystem of EU law on direct taxes as a complex adaptive network and researches it in an empirical manner.

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

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