EC Tax Review最新文献_第5页

Article: The Interest Limitation Rule in the Light of European Constitutional Law 文章：欧洲宪法视野中的利益限制规则

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EC Tax Review Pub Date : 2022-02-01 DOI: 10.54648/ecta2022006

Caroline Heber

{"title":"Article: The Interest Limitation Rule in the Light of European Constitutional Law","authors":"Caroline Heber","doi":"10.54648/ecta2022006","DOIUrl":"https://doi.org/10.54648/ecta2022006","url":null,"abstract":"At the European level, the Anti-Tax Avoidance Directive (ATAD) introduced an interest limitation rule. The European legislature followed the recommendations of the Organization for Economic Cooperation and Development (OECD), according to which interest limitation rules are a suitable instrument to address schemes that aim to shift profits to other jurisdictions and thereby erode tax bases of Member States. The existing German interest limitation rule and the case law of the European Court of Justice (ECJ) had a tremendous impact on the drafting of the European rule and thus the European legislature decided to expose both cross-border and purely domestic interest payments to the interest barrier. The article shows that the extension of the interest limitation rule to purely domestic situations violates the European principle of equal treatment. Against this background, the article proves that the European internal market allows the application of a European interest limitation rule only in cross-border situations.\u0000Interest limitation rule, principle of equal treatment, ATAD, internal market, fundamental freedoms, ability-to-pay principle, market neutrality, economic efficiency, principle of subsidiarity, internal market competence","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41717779","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

Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern? 加密货币和CBDC时代的税收合规：隐私权的终结还是没有理由担心？

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EC Tax Review Pub Date : 2022-01-01 DOI: 10.54648/ecta2022003

Stjepan Gadžo, Šime Jozipović, Marko Perkušić

{"title":"Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?","authors":"Stjepan Gadžo, Šime Jozipović, Marko Perkušić","doi":"10.54648/ecta2022003","DOIUrl":"https://doi.org/10.54648/ecta2022003","url":null,"abstract":"The new European regulatory framework for crypto-assets contains strict reporting requirements for EU-based crypto service providers, which will give tax authorities and law enforcement agencies better insights into a significant segment of the cryptoasset space. The article first outlines how this will inevitably lead to the creation of a parallel crypto-asset market focused on offline wallets and peer-to-peer services outside the supervision of EU and national tax authorities. The article then highlights the important role that the so-called Central Bank Digital Currencies (CBDCs) will play in this environment. The differences between CBDCs and crypto-assets are examined from a tax assessment perspective in order to show that true anonymity is considerably less of an issue with (price stable) CBDCs than with (volatile) crypto-assets. The authors argue that a truly anonymous digital euro wallet for small transactions on the consumer side could not only allow the effective monitoring of businesses, but would actually increase tax compliance. If consumers have access to an anonymous cash-equivalent digital means of payment, they will be less likely to use cash or virtual currency. This in turn will cause a significant increase in available transaction data, while simultaneously granting a much better protection of taxpayers’ rights to privacy in the EU.\u0000cryptocurrency, crypto-asset, AML, taxation, CBDC, digital euro, privacy, taxpayer rights, tax assessment, wallet, reporting standards","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42386898","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: 2

Brexit and Corporate Taxation: New Perspectives 英国脱欧与企业税收：新视角

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EC Tax Review Pub Date : 2022-01-01 DOI: 10.54648/ecta2022005

C. Panayi

引用次数: 0

The General Court’s Judgment in Engie: The Non-application of a National GAAR Confers State Aid 普通法院在Engie的判决：不适用国家GAAR承认国家援助

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EC Tax Review Pub Date : 2022-01-01 DOI: 10.54648/ecta2022002

L. D. Broe, Mélanie Massant

{"title":"The General Court’s Judgment in Engie: The Non-application of a National GAAR Confers State Aid","authors":"L. D. Broe, Mélanie Massant","doi":"10.54648/ecta2022002","DOIUrl":"https://doi.org/10.54648/ecta2022002","url":null,"abstract":"In this article, the authors discuss the unprecedented alternative line of reasoning of the European Commission and the General Court in the Engie-case, according to which the non-application of the Luxembourg General Anti-Abuse Rule (‘GAAR’) is considered state-aid. Engie had set up a complex intra-group financing structure between Engie-companies located in Luxembourg, which was endorsed by tax rulings issued by the Luxembourg tax authorities. The European Commission found the structure abusive on the basis of the GAAR and decided that the Luxembourg tax authorities had granted state aid to Engie by not applying the GAAR and endorsing the abusive structure in the tax rulings. The General Court agreed. The article starts with an overview of the facts (section 2) and then discusses the decision of the European Commission (section 3) and the judgement of the General Court (section 4), focusing on the alternative line of reasoning, i.e., the non-application of the GAAR. In the last section some observations are made on the General Court’s judgement.\u0000Engie-case – State aid – non-application GAAR – tax avoidance – tax rulings – selective advantage – General Court – Commission Decision – ZORA – national mismatch","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42741599","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

Critical Analysis of the General Court’s ‘EU Arm’s Length Tool’: Beware of the Reflexivity of Transfer Pricing Law! 普通法院“欧盟公平工具”的批判性分析：警惕转让定价法的反射性！

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EC Tax Review Pub Date : 2022-01-01 DOI: 10.54648/ecta2022004

Cees Peters

{"title":"Critical Analysis of the General Court’s ‘EU Arm’s Length Tool’: Beware of the Reflexivity of Transfer Pricing Law!","authors":"Cees Peters","doi":"10.54648/ecta2022004","DOIUrl":"https://doi.org/10.54648/ecta2022004","url":null,"abstract":"The ‘EU arm’s length principle’ gradually evolved into an ‘EU arm’s length tool’ in the Starbucks, Fiat, Apple, and Amazon judgments of the General Court of the European Union (‘GC’). This contribution analyzes in detail why a ‘principle’ progressed into a ‘tool’ in these judgments. For this matter, it considers the arm’s length standard from the point of view of the regulation strategy of states (i.e., a reflexive regulation strategy) to govern the taxation of multinational companies. The author maintains that the regulatory design of the arm’s length standard entails a choice for ‘reflexive transfer pricing law’ and subsequently relies on that perspective for analyzing the judgments of the GC. This angle meticulously illustrates that the abuse of discretionary powers by the tax authorities in the process of monitoring the residual profit allocation of the taxpayer constitutes the relevant state aid problem. The contribution concludes that the GC eventually devised a rather toothless ‘tool’ that does not properly address this issue. At the same time, it also concludes that it should be relatively straightforward for the Court of Justice EU to finetune the ‘EU arm’s length tool’ in order to establish an effective and foreseeable reconciliation of EU state aid law and transfer pricing law. For this matter, the contribution puts forward a concrete recommendation.\u0000EU fiscal state aid control, EU state aid law, EU arm’s length principle, EU arm’s length tool, transfer pricing, residual profit allocation, APA, Apple","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44076886","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

Good Intentions and a Call for Higher Speed on the Bumpy Road to Carbon Neutrality 在通往碳中和的崎岖道路上，善意和更高速度的呼吁

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EC Tax Review Pub Date : 2022-01-01 DOI: 10.54648/ecta2022001

H. Kogels

引用次数: 0

Unlawfully Obtained Evidence: Follow the Court of Justice of the European Union if You Please 非法获取的证据：如果你愿意，请跟随欧盟法院

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EC Tax Review Pub Date : 2021-12-01 DOI: 10.54648/ecta2021027

Mirugia Richardson

引用次数: 0

The Design of Covid-19 Recovery Contributions: Taxes or Social Security Contributions? Covid-19恢复捐款的设计:税收还是社会保障捐款?

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EC Tax Review Pub Date : 2021-12-01 DOI: 10.54648/ecta2021024

Bruno Peeters

引用次数: 0

Article 6 ATAD and ‘Non-genuineness’ of Arrangements 第六条协议安排的“非真实性”

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EC Tax Review Pub Date : 2021-12-01 DOI: 10.54648/ecta2021025

Roberto Iaia

引用次数: 0

The (Absence of) Member State Autonomy in the Interpretation of DAC6: A Call for EU Guidance DAC6解释中的（缺乏）成员国自主性：呼吁欧盟提供指导

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EC Tax Review Pub Date : 2021-12-01 DOI: 10.54648/ecta2021026

D. Weber, J. Steenbergen

{"title":"The (Absence of) Member State Autonomy in the Interpretation of DAC6: A Call for EU Guidance","authors":"D. Weber, J. Steenbergen","doi":"10.54648/ecta2021026","DOIUrl":"https://doi.org/10.54648/ecta2021026","url":null,"abstract":"DAC6 concerns the spontaneous exchange of information on potentially aggressive tax arrangements. With the implementation of DAC6 into the national laws of the Member States comes a lot of uncertainty, along with diverging interpretations among Member States. In this article, the authors analyze the autonomy of Member States in the definition and interpretation of the concepts used in DAC6. The authors also analyze the relevant sources of the interpretation of DAC6, such as the relevant BEPS reports. The authors argue that DAC6 lays down a uniform framework for the spontaneous exchange of information of potentially aggressive tax arrangements. Member States do not have a margin of discretion regarding the interpretation of the concepts that are essential to the uniform framework. Other concepts may leave a margin of discretion for the Member States, such as several concepts used in the Hallmarks. In their margin of discretion, the Member States must ensure the full effectiveness of Union law. On the basis of that, the concepts must be defined (and interpreted) in line with the object and purpose of the Directive. Member States should use BEPS Action 12 as a source of interpretation and illustration insofar DAC6 is based on this report.\u0000DAC6, Directive 2018/822, Main Benefit Test, Reporting, BEPS, Union concepts, quasi-Union concepts, autonomy of Member States, Interpretation of Directives, EU Guidance.","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48757418","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