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Research Handbook on European Union Taxation Law
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
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Critical Acclaim
Contributors
Contents
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Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law – not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.
An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.
This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law – not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.
An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.
Critical Acclaim
‘This author would like to strongly recommend to read this work. Whether it is read as a standard book or used as a reference work, the reader, whatever his professional orientation, will find solutions to practical problems, trustworthy and useful theoretical approaches and, of course, suggestions for new research developments.’
– Andrés Báez Moreno, Intertax
‘The book succeeds in the virtually impossible task of meeting the needs of scholars, policymakers, practitioners, and students. Indeed, scholars will enjoy the deep and thought-provoking analyses that will feed their research and inspire new projects. Policymakers will benefit from these analyses when struggling with the design of tax rules that are EU-proof. Practitioners will appreciate the detailed information and may find novel arguments to explore in court cases that may not be found in traditional textbooks. Students will get from this book not only the descriptive information they need to learn the discipline, but also more critical analyses of the rules they are studying, thus stimulating their own critical thinking and providing excellent input for their master’s or doctoral theses. Therefore, this book is simply necessary for any person interested in EU tax law.’
– Jérôme Monsenego, British Tax Review
‘The book is a pluralistic product that combines the rich expertise of leading experts in EU tax law. It is an indispensable collection for practitioners, government officials, scholars, and students to gain a holistic overview of the European legal tax regime starting from the general principles to specific topics in direct and indirect taxation, energy and environmental taxation, as well as administrative procedures.’
– Svitlana Buriak, Common Market Law Review
‘Written in a clear and entertaining style, this book succeeds in providing a solid analytical basis for future debate and research on the subject of EU taxation law. It is a thoughtful and rigorous study that addresses a challenging set of questions for scholars and students. Overall, it is an excellent contribution to the legal literature on European Union law. ’
– From the foreword by Koen Lenaerts, President of the Court of Justice
‘The editors and authors of this Research Handbook on European Union Taxation Law, really did a great job in outlining the key issues for research in this area: seminal topics such as general principles, free movement and tax harmonisation are presented in a way that enables scholars and practitioners to quickly find the main materials and approaches in this rapidly growing field of transnational law. This is certainly a great tool, also considering that each chapter is beautifully prepared by a top notch specialist, often with very valuable insider views, in particular about future perspectives, such as tax competition, administrative cooperation and the external EU tax policies. I strongly recommend the book.’
– Carlo Garbarino, Bocconi University, Italy and Melbourne Law School, Australia
‘This Research Handbook provides an excellent collection of essays on some of the most fundamental topics in EU tax law. I am certain it will become a reference, not only for those carrying out research in this area, but for students, and practitioners alike.’
– Rita de la Feria, University of Leeds, UK
– Andrés Báez Moreno, Intertax
‘The book succeeds in the virtually impossible task of meeting the needs of scholars, policymakers, practitioners, and students. Indeed, scholars will enjoy the deep and thought-provoking analyses that will feed their research and inspire new projects. Policymakers will benefit from these analyses when struggling with the design of tax rules that are EU-proof. Practitioners will appreciate the detailed information and may find novel arguments to explore in court cases that may not be found in traditional textbooks. Students will get from this book not only the descriptive information they need to learn the discipline, but also more critical analyses of the rules they are studying, thus stimulating their own critical thinking and providing excellent input for their master’s or doctoral theses. Therefore, this book is simply necessary for any person interested in EU tax law.’
– Jérôme Monsenego, British Tax Review
‘The book is a pluralistic product that combines the rich expertise of leading experts in EU tax law. It is an indispensable collection for practitioners, government officials, scholars, and students to gain a holistic overview of the European legal tax regime starting from the general principles to specific topics in direct and indirect taxation, energy and environmental taxation, as well as administrative procedures.’
– Svitlana Buriak, Common Market Law Review
‘Written in a clear and entertaining style, this book succeeds in providing a solid analytical basis for future debate and research on the subject of EU taxation law. It is a thoughtful and rigorous study that addresses a challenging set of questions for scholars and students. Overall, it is an excellent contribution to the legal literature on European Union law. ’
– From the foreword by Koen Lenaerts, President of the Court of Justice
‘The editors and authors of this Research Handbook on European Union Taxation Law, really did a great job in outlining the key issues for research in this area: seminal topics such as general principles, free movement and tax harmonisation are presented in a way that enables scholars and practitioners to quickly find the main materials and approaches in this rapidly growing field of transnational law. This is certainly a great tool, also considering that each chapter is beautifully prepared by a top notch specialist, often with very valuable insider views, in particular about future perspectives, such as tax competition, administrative cooperation and the external EU tax policies. I strongly recommend the book.’
– Carlo Garbarino, Bocconi University, Italy and Melbourne Law School, Australia
‘This Research Handbook provides an excellent collection of essays on some of the most fundamental topics in EU tax law. I am certain it will become a reference, not only for those carrying out research in this area, but for students, and practitioners alike.’
– Rita de la Feria, University of Leeds, UK
Contributors
Contributors: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A. Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael
Contents
Contents:
Foreword
Koen Lenaerts
1 Introduction to Research Handbook on European Union Taxation Law 1
Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa
PART I GENERAL PRINCIPLES OF EU TAX LAW
2 EU power to tax: Competences in the area of direct taxation 11
Georg Kofler
3 Equality, ability to pay and neutrality 51
Gianluigi Bizioli and Ekkehart Reimer
4 Territoriality, abuse and coherence 75
Edoardo Traversa
5 The relationship between primary, secondary and national law 93
Rita Szudoczky
6 The relationship between EU and international tax law 119
Christiana HJI Panayi
7 The functioning of fundamental freedoms and tax neutrality in the internal market 142
Frans Vanistendael
PART II FREE MOVEMENT AND TAXATION
8 Free movement of citizens and family taxation 163
Niels Bammens
9 Taxation of business in the EU: General issues 178
Alexandre Maitrot de la Motte
10 Taxation of business in the EU: Special problems of crossborder losses and exit taxation 194
Johanna Hey
11 Taxation of passive income 224
Marjaana Helminen
12 Charitable organizations 248
Sigrid Hemels
PART III TAX HARMONISATION IN THE EU
13 Corporate tax harmonisation – Stage I: The struggle for progress 270
Malcolm Gammie
14 Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition 294
Luca Cerioni
15 Origin and merits of EU value added tax: A critical appraisal 320
Charlène A. Herbain
16 Key policy issues for the future of the EU VAT system 340
Marie Lamensch
17 Exploring the impact of EU law on energy and environmental taxation 359
Alice Pirlot
PART IV TAX COMPETITION AND EU LAW
18 Aggressive tax planning and harmful tax competition 390
Ana Paula Dourado
19 State aid, tax integration and state sovereignty 410
Richard Lyal
20 Transfer pricing rules and State aid law 430
Werner Haslehner
21 Relationship of fiscal State aid and the fundamental freedoms 450
Roland Ismer and Sophia Piotrowski
PART V ADMINISTRATIVE COOPERATION AND TAX PROCEDURE
22 Administrative cooperation and recovery of taxes 474
Ilse De Troyer
23 Exchange of information and cooperation in direct taxation 489
Roman Seer and Sascha Kargitta
24 Fundamental rights in EU tax law 511
Katerina Perrou
25 Dispute resolution and taxpayer participation 541
Katerina Perrou
PART VI THE EXTERNAL DIMENSION OF EU TAX LAW
26 The external dimension of the fundamental freedoms and taxation 563
Karoline Spies
27 The tax dimension of EU trade and investment agreements: Conflicting perspectives 592
Raymond Luja
28 Company taxation aspects of investment liberalization provisions under EU Association Agreements 611
Daniël Smit
Index 632
Foreword
Koen Lenaerts
1 Introduction to Research Handbook on European Union Taxation Law 1
Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa
PART I GENERAL PRINCIPLES OF EU TAX LAW
2 EU power to tax: Competences in the area of direct taxation 11
Georg Kofler
3 Equality, ability to pay and neutrality 51
Gianluigi Bizioli and Ekkehart Reimer
4 Territoriality, abuse and coherence 75
Edoardo Traversa
5 The relationship between primary, secondary and national law 93
Rita Szudoczky
6 The relationship between EU and international tax law 119
Christiana HJI Panayi
7 The functioning of fundamental freedoms and tax neutrality in the internal market 142
Frans Vanistendael
PART II FREE MOVEMENT AND TAXATION
8 Free movement of citizens and family taxation 163
Niels Bammens
9 Taxation of business in the EU: General issues 178
Alexandre Maitrot de la Motte
10 Taxation of business in the EU: Special problems of crossborder losses and exit taxation 194
Johanna Hey
11 Taxation of passive income 224
Marjaana Helminen
12 Charitable organizations 248
Sigrid Hemels
PART III TAX HARMONISATION IN THE EU
13 Corporate tax harmonisation – Stage I: The struggle for progress 270
Malcolm Gammie
14 Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition 294
Luca Cerioni
15 Origin and merits of EU value added tax: A critical appraisal 320
Charlène A. Herbain
16 Key policy issues for the future of the EU VAT system 340
Marie Lamensch
17 Exploring the impact of EU law on energy and environmental taxation 359
Alice Pirlot
PART IV TAX COMPETITION AND EU LAW
18 Aggressive tax planning and harmful tax competition 390
Ana Paula Dourado
19 State aid, tax integration and state sovereignty 410
Richard Lyal
20 Transfer pricing rules and State aid law 430
Werner Haslehner
21 Relationship of fiscal State aid and the fundamental freedoms 450
Roland Ismer and Sophia Piotrowski
PART V ADMINISTRATIVE COOPERATION AND TAX PROCEDURE
22 Administrative cooperation and recovery of taxes 474
Ilse De Troyer
23 Exchange of information and cooperation in direct taxation 489
Roman Seer and Sascha Kargitta
24 Fundamental rights in EU tax law 511
Katerina Perrou
25 Dispute resolution and taxpayer participation 541
Katerina Perrou
PART VI THE EXTERNAL DIMENSION OF EU TAX LAW
26 The external dimension of the fundamental freedoms and taxation 563
Karoline Spies
27 The tax dimension of EU trade and investment agreements: Conflicting perspectives 592
Raymond Luja
28 Company taxation aspects of investment liberalization provisions under EU Association Agreements 611
Daniël Smit
Index 632
