By F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (eds.)
The contributions to this quantity try and conquer the conventional strategy of the judicature of the eu court docket of Justice concerning the software of the elemental freedoms in direct taxation that's mostly outfitted on a non-discrimination attempt. during this quantity, amazing authors disguise quite a few facets of the nationwide and overseas tax order whilst ecu legislations meets household taxation. This contains trying out conventional pillars of source of revenue taxation – ability-to-pay, resource and place of abode, abuse of legislations, arm’s size regular – with admire to their position within the rising ecu tax order in addition to big issues of co-existence among diverse tax structures that aren't lined by means of the non-discrimination strategy comparable to mutual popularity, cross-border loss reimbursement or avoidance of double taxation.
The overarching objective is to flesh out the level to which a substantial “allocation of taxing powers” in the ecu Union is on its method to a powerful total framework and to stretch the dialogue “beyond discrimination”.
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It tries to reinforce that cross-border alimony payments do not receive better treatment – double dip – than domestic payments, while it is recognized that some domestic payments may benefit from double dip – considering the lower amount of income received –. A national treatment requirement should imply granting a similar treatment for domestic and cross-border payments on account of the right of citizens to move from one country to another, like in the Pusa situation. Moreover, it is not possible to argue that the worse treatment of Mr.
Finally, because of these confusions and a bad interpretation of the necessary implications of the method, it contradicts the outcome of future cases, such as Deutsche Schell. Therefore, Lidl confirms the configuration of a new justification mechanism that leads to a wrong conclusion as a result of an improper and incorrect interpretation of distribution of taxing rules and the mechanisms for alleviating double taxation contained in tax treaties, considering them to result in symmetry of taxation regarding permanent establishment profits and losses.
Third, because this approach would be contrary to the ability to pay requirements and the Renneberg approach. Fourth, because the symmetry argument would lead to a different result both for individuals and for companies. Fifth, because with that understanding of the symmetry it would entail an option of transfer of losses, Last but not least, because there is no such a rule imposing the sole application of ‘one single State rules’ to the economic activities of companies established in one State as regards their profits and losses.
Allocating Taxing Powers within the European Union by F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (eds.)