| Description |
1 online resource (330 p.) |
| Series |
IBFD Doctoral Ser. ; v.62 |
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IBFD Doctoral Ser
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| Contents |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions |
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2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations -- The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature |
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3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity |
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4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights? -- 4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent -- A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries |
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4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter |
| Summary |
This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law |
| Notes |
Description based upon print version of record |
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5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law |
| Subject |
Tax evasion--European Union countries
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Corporations--Taxation--Law and legislation--European Union countries
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| Form |
Electronic book
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| ISBN |
9789087227432 |
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9087227434 |
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