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Author: Rita de La Feria
Publisher: IBFD
ISBN: 9087220472
Category : Trade regulation
Languages : en
Pages : 403
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Book Description
This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.
Author: Rita de La Feria
Publisher: IBFD
ISBN: 9087220472
Category : Trade regulation
Languages : en
Pages : 403
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Book Description
This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.
Author: Rita Aguiar de Sousa e Melo De la Feria
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Ioanna Mitroyanni
Publisher: Kluwer Law International B.V.
ISBN: 9041145338
Category : Law
Languages : en
Pages : 288
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Book Description
The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.
Author: Nazaré da Costa Cabral
Publisher: Springer Nature
ISBN: 3030294978
Category : Business & Economics
Languages : en
Pages : 359
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Book Description
This edited volume takes a closer look at various European pension-plan models and the recent challenges, trends and predictions related to the design of such schemes. The contributors analyse new ideas, both from national governments and European institutions, and consider current debates on topics such as the Capital Markets Union (CMU) and the so-called ‘European Pillar of Social Rights’ – calling for a new approach to social policy at the European level in response to common challenges, such as ageing and the digital revolution.This interdisciplinary work embraces economic, financial and legal perspectives, while focusing on previously selected coherence aspects in order to ensure that the analyses are comprehensive and globally consistent.
Author:
Publisher:
ISBN:
Category : Value-added tax
Languages : en
Pages : 616
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Book Description
In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011. This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.
Author: Dennis Weber
Publisher: IBFD
ISBN: 9087220839
Category : Business tax
Languages : en
Pages : 377
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Book Description
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author: Christophe Waerzeggers
Publisher:
ISBN:
Category :
Languages : en
Pages : 29
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Book Description
This paper is based on a presentation to the GCC VAT conference, hosted by the Dubai Economic Council in Dubai in November 2008. The paper provides a background knowledge of EU Value Added Tax (VAT), focusing on the way in which the EU VAT deals with the common market. The EU has the longest and most extensive experience in operating a harmonized VAT system in a common market and as a result a basic knowledge of the EU VAT is likely to be of assistance to policy makers in designing a common VAT framework for the GCC.Section II explains the role VAT played in the EU internal market integration process and the elements of the continued integration process that in turn contributed to the development of EU VAT. Section III discusses the basic characteristics of EU VAT, comparing it with a “model” or “best practice” VAT. Section IV deals with one aspect of EU VAT in particular, the intra-EU trade arrangements. These arrangements, and especially the fraudulent use that has been made of them in recent years, continue to be at the forefront of VAT debate in Europe. These issues will be of particular importance to the GCC if it intends to operate a common VAT in a borderless common market without a centralized VAT administration. Section V concludes by providing some useful lessons from the European VAT experience, which the GCC might wish to consider when designing a common VAT framework for its common market.
Author: European Commission
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 14
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Book Description
Author: Mariya Senyk
Publisher:
ISBN: 9789087226190
Category :
Languages : en
Pages : 394
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Book Description
When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly - in different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect. In particular, the OECD considers the destination principle to be an "international norm" that is "sanctioned" by WTO rules. However, is it really so? Does the WTO compel its members to apply the destination principle or is it a matter of choice in furtherance of the intention to achieve neutrality in international trade? The aim of this book is to bring clarity to the understanding of the origin and destination principles and to prompt policy makers to be more accurate in their use of terminology when drafting legislation. In pursuit of this objective, these principles are studied in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. The study also addresses the question of the principles legal status in each of the selected legal frameworks. Furthermore, an evaluation is undertaken of the origin and destination principles from the perspective of the legal character of VAT as a tax on consumption. It is claimed in this book that a consumption-type VAT may also be based on the origin principle subject to certain conditions. Also addressed is the issue of the allocation of VAT in the European Union. The results of the analysis demonstrate that the different derogations available to the Member States with regard to the current EU VAT system make it an extremely complex and fragmented system. Furthermore, the proposed definitive VAT system also remains hybrid, i.e. it is based on both the origin and destination principles. The end of the book presents conclusions regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union. This book should be of use for policy makers and other legal actors seeking to develop a deeper understanding of the origin and destination principles and their application in the internal market of the European Union.
Author: Jacques Pelkmans
Publisher:
ISBN: 9789461382252
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
Enforcement of, and compliance with, laws and regulations in the single market of the European Union are of crucial economic importance for business, consumers, and the EU economy at large. This book provides a comprehensive overview of the current EU enforcement landscape. The traditional method of regulation enforcement, trying cases of infringement in the Court of Justice of the European Union, remains critical as a last resort, but it is increasingly seen as being very slow and costly. The authors reveal that EU law enforcement now relies heavily on a range of preventive initiatives to keep technical issues from developing into infringement problems. These measures tend to be quicker, far less costly, less formal, and highly effective in maintaining a properly functioning internal market. While these improvements are welcome news for the single market, the authors caution that EU enforcement still has thorny problems to resolve in areas such as public procurement.
