European Tax Law Concepts in the ECJ's Case Law: The Concepts of Tax, Valid Commercial Reasons, Withholding Tax and Centre of Main Interests of the Debtor

Abstract

This paper analyzes the development on the ECJ’s case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders. The European law concepts of tax vs. fee, valid commercial reasons on the Merger Directive, withholding tax on the Parent-Subsidiary Directive and center of main interests of the debtor on the Insolvency Regulation are analyzed.