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| 008 | 240724s2018 xx o ||||0 eng d | ||
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_a9789087224677 _q(electronic bk.) |
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| 020 | _z9789087224660 | ||
| 035 | _a(MiAaPQ)EBC6176434 | ||
| 035 | _a(Au-PeEL)EBL6176434 | ||
| 035 | _a(OCoLC)1151196045 | ||
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| 050 | 4 |
_aKJE7130 _b.P584 2018 |
|
| 082 | 0 | _a347.2405 | |
| 100 | 1 | _aPit, Harm Mark. | |
| 245 | 1 | 0 |
_aDispute Resolution in the EU : _bThe EU Arbitration Convention and the Dispute Resolution Directive. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2018. |
|
| 264 | 4 | _c©2018. | |
| 300 | _a1 online resource (1817 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 |
_aIBFD Doctoral Series ; _vv.42 |
|
| 505 | 0 | _aCover -- 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. | |
| 505 | 8 | _a1.2.2.2. 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. | |
| 505 | 8 | _a2.5.1. 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. | |
| 505 | 8 | _a3.4.2.4. 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. | |
| 505 | 8 | _a4.4.3.4. 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. | |
| 505 | 8 | _a5.3.3. 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. | |
| 520 | _aThis book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union. | ||
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. | ||
| 650 | 0 | _aCouncil of the European Union.-Council directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. | |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aPit, Harm Mark _tDispute Resolution in the EU _dAmsterdam : IBFD Publications USA, Incorporated,c2018 _z9789087224660 |
| 797 | 2 | _aProQuest (Firm) | |
| 830 | 0 | _aIBFD Doctoral Series | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176434 _zClick to View |
| 999 |
_c17588 _d17588 |
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