Free Movement and Tax Treaties in the Internal Market
"This book deals with the impact of the free movement rules in the EC Treaty on tax treaties in the internal market. This is a highly relevant issue since a provision in breach of the free movement rules in inapplicable. The potential far-reaching consequences following the preclusion of tax treaty provisions makes it important for taxpayers and governments of the Member States of the EU to predict when a provision in a tax treaty may be in conflict with free movement law." "This book identifies the rights and obligations stemming from the free movement rules. As they are not very detailed, the case law is crucial. Hence, this book includes extensive case law studies, focusing primarily on cases where the Court of Justice of the European Communities (ECJ) has interpreted the free movement rules in relation to tax treaty provisions and unilateral income tax legislation. This study provides a systematization of such case law, highlighting consistencies and inconsistencies."--BOOK JACKET.
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Table of Contents
The Functioning of Tax Treaties
The Framework of Free Movement Law
9 other sections not shown
analysed applied a free applied a nationality-based argued Article 39 EC Article 43 Article 58 assessed Bas-Rhin Belgian Belgium benefits clauses chapter Community law comparable considered Court applied Court found Court's case law Court's reasoning directly discriminatory discrimination on grounds double taxation EC Law EC Treaty ECTRev effect European Union exercise Finanzamt focused free move free movement law free movement provisions free movement rights free movement-based approach freedom of establishment German legislation grounds of nationality host state legislation host state perspective Ibid imperative interests income tax instance internal market internal tax interpretation justified limitation on benefits Luxembourg Member ment most-favoured-nation most-favoured-nation treatment movement of capital national measure nationality-based approach Netherlands non-residents OECD Commentaries OECD Model paras person PreussenElektra residence restriction Robert Gilly Saint-Gobain situation Staatssecretaris van Financien Swedish Tax Convention Tax Law tax legislation tax treaties concluded tax treaty provisions taxing rights taxpayer tion trailing tax