EC Tax Review最新文献_第3页

Forum: Case C-368/21: A New Definition of Importation in the Sense of VAT Law? 论坛：案例C-368/21：增值税法意义上的进口新定义？

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EC Tax Review Pub Date : 2022-09-01 DOI: 10.54648/ecta2022027

Sven Ojak

引用次数: 0

Article: Free Movement of Persons Between the EU and Switzerland: Quo Vadis? 文章：欧盟和瑞士之间的人员自由流动：库瓦迪斯？

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EC Tax Review Pub Date : 2022-09-01 DOI: 10.54648/ecta2022023

E. Ros

{"title":"Article: Free Movement of Persons Between the EU and Switzerland: Quo Vadis?","authors":"E. Ros","doi":"10.54648/ecta2022023","DOIUrl":"https://doi.org/10.54648/ecta2022023","url":null,"abstract":"Relations between Switzerland and the European Union (EU) have been shaped by various (bilateral) agreements. This contribution discusses one of the most important agreements between Switzerland and the EU; the agreement on the free movement of persons (AFMP). The AFMP does not have its own dispute settlement mechanism or supervisory body. Dispute resolution is now left to independent Swiss courts and the Court of Justice of the European Union (ECJ). On 23 November 2018, a first draft of an institutional framework agreement between Switzerland and the EU was published. The aim of this proposed framework agreement was partly to simplify the complex relations between Switzerland and the EU. In May 2021 the Swiss government pulled the plug on the institutional framework agreement because of concerns about migration, labour rights, and worries about the judicial authority the institutional agreement would give to the ECJ. The EC is however clear about what it wants. Amongst others, the dynamic alignment of Swiss law to EU law and a functioning dispute settlement mechanism are issues the EC wants to see solved. In this article the author explores, among other things, what the consequences could be for Swiss fiscal autonomy if Switzerland would follow the EC. The author also reflects in more detail on the ECJ’s case law on frontier workers and the final settlement on capital gains from shareholdings upon emigration to Switzerland.\u0000Free movement of persons, Switzerland, taxation, bilateral agreements, Wächtler judgment.","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49291359","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: VAT Goes Virtual: Security Tokens 社论:增值税走向虚拟:证券代币

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EC Tax Review Pub Date : 2022-09-01 DOI: 10.54648/ecta2022022

J. Englisch

{"title":"Editorial: VAT Goes Virtual: Security Tokens","authors":"J. Englisch","doi":"10.54648/ecta2022022","DOIUrl":"https://doi.org/10.54648/ecta2022022","url":null,"abstract":"In recent years, many have mused on whether substantive EU VAT rules are sufficiently versatile to adapt to technological innovations that disrupt traditional business models. Some national courts applying those rules are apparently not: For instance, the German Federal Tax Court recently decided that the rental of virtual land cannot, in itself, attract VAT, because such transactions do not happen in the ‘real’ economy and therefore allegedly cannot imply a supply of any consumable benefit. The wisdom (and the correctness) of such a decision may be questioned – considering the efforts currently made to develop a ‘metaverse’, such reasoning might well become the new Watson anecdote of future generations of VAT practitioners. But admittedly, in some respects the current EU VAT system clearly was or still is in need of modernization, not only regarding the tax collection procedures, but indeed also with respect to substantive law issues. Examples are the recent reform on the place of supply rules for a virtual provision of certain services, the late and piecemeal inclusion of electronically supplied services in the list of supplies eligible for reduced rates, or the need to clarify and, possibly, amend the treatment of crowdfunding in the light of its increasing tokenization. Notwithstanding the above, it should be acknowledged that in many cases, the harmonized VAT rules are future-proof enough to ‘go virtual’ and produce consistent and reasonable results. Arguably, one such area are blockchain-based innovations in the field of financial instruments, i.e., so-called security tokens or investment tokens. This editorial discusses how they fit into established concepts of EU VAT and how to adequately address some peculiarities in line with established VAT doctrine.","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":"1 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41419354","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

Article: Fictitious Interest and Dividends Under Tax Treaties and the EU Directives 文章：税收条约和欧盟指令下的虚拟利息和股息

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EC Tax Review Pub Date : 2022-09-01 DOI: 10.54648/ecta2022024

Savvas Kostikidis, Florian Striefler

{"title":"Article: Fictitious Interest and Dividends Under Tax Treaties and the EU Directives","authors":"Savvas Kostikidis, Florian Striefler","doi":"10.54648/ecta2022024","DOIUrl":"https://doi.org/10.54648/ecta2022024","url":null,"abstract":"On 24 February 2022 the European Court of Justice (ECJ) ruled in the case Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-257/20) (ECJ, 24 February 2022, Case C-257/20, Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia, ECLI:EU: C:2022:125), inter alia, that fictitious interest payments do not enjoy withholding tax (WHT) exemption neither under the Interest and Royalties Directive (2003/49) (Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, OJ L 157, 26 June 2003) (IRD) nor under the Parent-Subsidiary Directive (2011/96) (Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, OJ L 345, 29 December 2011) (PSD) (together referred to as the directives). This article questions this finding and argues that fictitious interest and dividends should fall under the IRD and PSD respectively.\u0000IRD, PSD, EU corporate taxation, fictitious interest, fictitious dividends, CFC, tax avoidance, transfer pricing adjustment","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43371041","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

Article: Abuse of Law by a Member State When Designing a Tax Measure 条款：成员国在制定税收措施时滥用法律

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EC Tax Review Pub Date : 2022-09-01 DOI: 10.54648/ecta2022025

S. Stevens

引用次数: 0

Article: Split Payment Mechanism as a VAT Collection Method: Evidence from Poland 文章：作为增值税征收方式的分割支付机制：来自波兰的证据

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EC Tax Review Pub Date : 2022-06-01 DOI: 10.54648/ecta2022021

Rafał Lipniewicz

引用次数: 0

Peer Reviewed Articles: ‘Behind the One-Way Mirror: Reviewing the Legality of EU Tax Algorithmic Governance’ 同行评议文章:“单向镜子背后:回顾欧盟税收算法治理的合法性”

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EC Tax Review Pub Date : 2022-06-01 DOI: 10.54648/ecta2022019

David Hadwick

{"title":"Peer Reviewed Articles: ‘Behind the One-Way Mirror: Reviewing the Legality of EU Tax Algorithmic Governance’","authors":"David Hadwick","doi":"10.54648/ecta2022019","DOIUrl":"https://doi.org/10.54648/ecta2022019","url":null,"abstract":"Tax algorithmic governance has surged from a handful of Member States a decade ago, to a majority of tax administrations in the European Union (EU) integrating artificial intelligence (AI) systems. In light of the ever-increasing volume of tax returns and tax documentation to be processed, the digital transformation of the administration has become an imperative. Yet, cases such as system risico indicatie (SyRI), the toeslagenaffaire and eKasa show that automation poses risks to taxpayers. These cases cast doubts on the secretive nature of the tax administration’s prerogatives and the information and communications technology (ICT) tools used to perform its missions, begging the question of what lies behind the administrations’ one-way mirror. Section 2 presents the current state of use of AI tax systems on the basis of a synthesized literature review of publicly available data, mapping how many and what EU States have integrated AI systems. Section 3 examines compliance of the AI systems identified with the principle of legality. This research finds that while EU Member States have heavily invested into the integration of AI tax systems, very few have adopted specific norms to mitigate the risks to taxpayers’ fundamental rights. As a result, tax algorithmic governance is creating a noticeable gap in the protection of taxpayers’ rights.\u0000Fiscal algorithmic governance, taxpayers’ rights, artificial intelligence, tax secrecy, digital constitutionalism","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48884965","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: A Zebra or a Donkey? the European Commission’s Proposal for a Debt-Equity Bias Reduction Allowance (DEBRA) 社论：斑马还是驴子？欧盟委员会关于减少债务权益偏差津贴（DEBRA）的提案

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EC Tax Review Pub Date : 2022-06-01 DOI: 10.54648/ecta2022017

R. Ismer

引用次数: 0

Peer Reviewed Articles: Understanding VAT in Three-Party, Platform-Based Business Models: Which Party Is Supplying Which Service? 同行评议文章:在三方平台商业模式下理解增值税:哪一方提供哪一种服务?

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EC Tax Review Pub Date : 2022-06-01 DOI: 10.54648/ecta2022018

L. Zechner

{"title":"Peer Reviewed Articles: Understanding VAT in Three-Party, Platform-Based Business Models: Which Party Is Supplying Which Service?","authors":"L. Zechner","doi":"10.54648/ecta2022018","DOIUrl":"https://doi.org/10.54648/ecta2022018","url":null,"abstract":"Three-party business models in which a platform operator intermediates between a supplier providing a service and a customer buying a service have become an important part of our daily lives. For purposes of European Value Added Tax (VAT), each transaction occurring as part of a three-party business model must be attributed to a ‘taxable’ person responsible for the VAT. Generally, suppliers may provide their services for VAT purposes as proprietary traders, undisclosed agents or disclosed agents, with varying VAT consequences. While there is little explicit case law specifying how to identify the two forms of agency, this article provides a framework for a distinction by building upon the case law of the European Court of Justice (ECJ), taking into consideration the economic and commercial reality of each case and placing particular emphasis on the view of the average consumer. To contribute to a more uniform approach in attributing supplies in three-party, platform-based business models, specifically, this article develops indicators for assessing the relevant facts and ascertaining the economic reality of a case. Lastly, this article provides a method for differentiating agents from providers of electronically supplied services under current EU VAT law.\u0000EU VAT law, Attribution of services, Platform economy, Three-party business models, Disclosed agency, Undisclosed agency, Electronically supplied services, ECJ’s ‘economic approach, View of the average consumer, Uniform interpretation of VAT law","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44378877","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

Articles: Platforms, a Convenient Source of Information Under DAC7 and the VAT Directive: A Proposal for More Alignment and Efficiency 文章:平台，DAC7和增值税指令下的便利信息来源:提高一致性和效率的建议

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EC Tax Review Pub Date : 2022-06-01 DOI: 10.54648/ecta2022020

Madeleine Merkx, A. Janssen, Maxime Leenders

引用次数: 0