Allocating Taxing Powers within the European Union

Book published by Springer (2013)

- 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 ... [more ▼]

- 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 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”. [less ▲]

Tax rules in non-tax agreements : Belgium

in Lang, M; Pistone, P; Schuch, J (Eds.) et al Tax Rules in Non-Tax Agreements (2012)

Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in ... [more ▼]

Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law. [less ▲]

La jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa

in Revista de Tributación (2010), segunda parte(17), 55-92

Quelle politique fiscale internationale pour la Belgique?

Conference (2009, May 25)

Les activités économiques se développent au-delà des frontières. Les contribuables se trouvent soumis à différents systèmes fiscaux, ce qui multiplie les situations de double imposition internationale ... [more ▼]

Les activités économiques se développent au-delà des frontières. Les contribuables se trouvent soumis à différents systèmes fiscaux, ce qui multiplie les situations de double imposition internationale. Les conventions bilatérales ont comme objectif d'en limiter les effets. Les différentes méthodes utilisées laissent cependant subsister certaines situations de double imposition. [less ▲]

La jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa

in Revista de Tributacion Associacion Argentina de Estudios Fiscales (2009)

Les droits constitutionnels du contribuable

in Les droits constitutionnels en Belgique - Les enseignements jurisprudentiels de la Cour constitutionnelle, du Conseil d'Etat et de la Cour de cassation (n.d.)