EC Tax Review最新文献_第2页

Article: Statistical Picture of the European Court of Human Rights’ Tax-Related Cases Containing Separate Opinions 文章:欧洲人权法院涉税案件的统计图，包含单独的意见

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EC Tax Review Pub Date : 2023-01-01 DOI: 10.54648/ecta2023004

Patryk Kowalski

引用次数: 0

Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law 文章：关于增值税法形式要求相关性的新趋势

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EC Tax Review Pub Date : 2023-01-01 DOI: 10.54648/ecta2023002

David Hummel

{"title":"Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law","authors":"David Hummel","doi":"10.54648/ecta2023002","DOIUrl":"https://doi.org/10.54648/ecta2023002","url":null,"abstract":"Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing with the question as to whether the lack of formal requirements allows the financial administration to deny the right of deduction or the right to opt for taxation, even if the material conditions are fulfilled. This article shows that there is a recent tendency in the jurisprudence of the CJEU to take more into account the function of formal conditions in the field of VAT law. It seems that the Court has found now a better balance between the rights of the taxable person and the principle of proportionality, on the one hand, and the principle of neutrality and the uniform and simple application of VAT law, on the other.\u0000VAT law, formal requirements, VAT identification number, Invoice, Registration as taxable person, formal and material conditions, sens of form, no right to deduction without an invoice, necessary content of an invoice","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":"1 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41420674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Editorial: Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters 社论:第二支柱，菲亚特和欧盟税务问题一致同意规则

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EC Tax Review Pub Date : 2023-01-01 DOI: 10.54648/ecta2023001

R. de la Feria

引用次数: 1

Article: The EU VAT Rate Reform 2022 from an Environmental Policy Perspective 文章:从环境政策角度看2022年欧盟增值税税率改革

EC Tax Review Pub Date : 2023-01-01 DOI: 10.54648/ecta2023003

Stefanie Geringer

引用次数: 1

Article: Analysis of the (In)compatibility of Digital Services Taxes With State Aid Rules 文章:数字服务税与国家援助规则的兼容性分析

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EC Tax Review Pub Date : 2022-10-01 DOI: 10.54648/ecta2022031

María Carro Pitarch

引用次数: 0

Article: Reaching Cross-Border Tax Certainty With Joint Audits 文章:通过联合审计实现跨境税收确定性

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EC Tax Review Pub Date : 2022-10-01 DOI: 10.54648/ecta2022029

Isabella Zimmerl

引用次数: 0

Editorial: Fiscal Federalism in the EU. A Dynamic Process With Multiple Dimensions 社论：欧盟的财政联邦制。多维动态过程

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EC Tax Review Pub Date : 2022-10-01 DOI: 10.54648/ecta2022028

Bruno Peeters

引用次数: 0

Forum: Repayment of Capital: A Real Evergreen Under German and EU Tax Law 论坛:偿还资本:德国和欧盟税法下真正的常青树

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EC Tax Review Pub Date : 2022-10-01 DOI: 10.54648/ecta2022032

Florian Haase

引用次数: 0

Forum Contributions: CJEU Case Law on Exercising Rights Under EU VAT: Is There a Golden Thread in the Distinction Between Substantive and Formal Conditions? 论坛贡献:欧盟法院关于欧盟增值税下行使权利的判例法:实体条件和形式条件的区别是否存在一条金线?

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EC Tax Review Pub Date : 2022-10-01 DOI: 10.54648/ecta2022033

Fabian Barth

引用次数: 1

Article: Is the Symmetrical Classification Method EU Proof? 文章：对称分类法是欧盟的证明吗？

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EC Tax Review Pub Date : 2022-10-01 DOI: 10.54648/ecta2022030

T. Stevens, Mart van Hulten

{"title":"Article: Is the Symmetrical Classification Method EU Proof?","authors":"T. Stevens, Mart van Hulten","doi":"10.54648/ecta2022030","DOIUrl":"https://doi.org/10.54648/ecta2022030","url":null,"abstract":"One way to solve classification conflicts involving hybrid entities is for states to apply a so-called symmetrical classification method, whereby a state adopts for its domestic tax purposes the tax classification applied to an entity by another state. The outcome of applying such a method can be that a state classifies foreign entities differently from domestic entities, raising potential issues from an EU law perspective when EU Member States are involved. For instance, in case a cross-border situation leads to more burdensome taxation compared to the domestic situation, a violation of the EU fundamental freedoms can be present, whereas if the classification leads to a lower tax burden for certain enterprises, a violation of EU State aid rules can be the result.\u0000In this article, we assess the conformity with primary EU law of tax classification methods, and especially of the symmetrical classification method. It is concluded that the risk of incompatibility with the EU fundamental freedoms and EU State aid rules should typically be limited when EU Member States align their tax classification rules with those of other states to alleviate risks of double (non-)taxation. Risks can increase, however, for instance if nationality is used as a distinguishing criterion, or where under- or overkill occurs.\u0000Taxation, Hybrid Entities, Mismatches, Classification, Symmetrical Method, EU Law, Fundamental Freedoms, State Aid","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46912123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0