MPI Studies in Tax Law and Public Finance

Allocating Taxing Powers within the European Union

Editors: Richelle, Isabelle, Schön, Wolfgang, Traversa, Edoardo (Eds.)

  • 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
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eBook $109.00
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  • ISBN 978-3-642-34919-5
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Hardcover $139.00
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  • ISBN 978-3-642-34918-8
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Softcover $139.00
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  • ISBN 978-3-642-43637-6
  • Free shipping for individuals worldwide
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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”.

Table of contents (9 chapters)

  • Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation

    Prats, F. Alfredo García

    Pages 1-42

  • Revisiting “Schumacker”: The Role of Limited Tax Liability in EU Law

    Greggi, Marco

    Pages 43-62

  • How to avoid Double Taxation in the European Union?

    Gutmann, Daniel

    Pages 63-72

  • Transfer Pricing, the Arm’s Length Standard and European Union Law

    Schön, Wolfgang

    Pages 73-99

  • Cross-Border Loss Compensation: State and Critique of the Judicature

    Richelle, Isabelle

    Pages 101-122

Buy this book

eBook $109.00
price for USA (gross)
  • ISBN 978-3-642-34919-5
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-3-642-34918-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-3-642-43637-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

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
Series Volume
2
Copyright
2013
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-34919-5
DOI
10.1007/978-3-642-34919-5
Hardcover ISBN
978-3-642-34918-8
Softcover ISBN
978-3-642-43637-6
Series ISSN
2196-0011
Edition Number
1
Number of Pages
XI, 220
Topics