EC Tax Review最新文献_第8页

DAC6 and the Challenges Arising from Its Disclosure Obligation DAC6及其披露义务引起的挑战

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EC Tax Review Pub Date : 2021-01-01 DOI: 10.54648/ecta2021002

Arthur Bianco

引用次数: 0

Progressive Turnover-Based Taxes and Their Legal Repercussions Under EU Law 基于累进营业额的税收及其在欧盟法律下的法律后果

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EC Tax Review Pub Date : 2020-12-01 DOI: 10.54648/ecta2020055

Balázs Károlyi

{"title":"Progressive Turnover-Based Taxes and Their Legal Repercussions Under EU Law","authors":"Balázs Károlyi","doi":"10.54648/ecta2020055","DOIUrl":"https://doi.org/10.54648/ecta2020055","url":null,"abstract":"In recent tax policy trends, the introduction of turnover-based progressive taxes can be observed. However, the structure of these taxes raise various legal concerns under EU law. These taxes can be challenged under both EU State aid rules and the fundamental freedoms. Both the State aid and fundamental freedom questions are swirling around a similar issue: whether the different treatment of undertakings, caused by the progressive rate structure of those taxes, on the grounds of the level of their turnover can be justified by the ability to pay principle. This article will point out the problems of the application of this principle in the field of turnover-based taxation.\u0000In addition, under the fundamental freedoms, it must also be ascertained that the differentiation based on the level of turnover indirectly disadvantages foreign-owned undertakings. In this contribution, the author argues in favour of a stricter indirect discrimination test than the one that can be currently inferred from the CJEU’s case law.\u0000The compatibility of turnover-based business taxes with Article 401 of the VAT Directive has been confirmed by the CJEU, however, such a stance should also be questioned in light of the objective of this provision of the VAT Directive, namely to safeguard the goals of the common VAT system from interference by other domestic taxes.","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42684357","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

The Green Deal Consultations: Well-Being Aims and Tax Related Reforms 绿色协议磋商:福祉目标和税收相关改革

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EC Tax Review Pub Date : 2020-12-01 DOI: 10.54648/ecta2020054

Mart van Hulten

引用次数: 0

The COVID-19 Crisis: An Opportunity for EU Budget and Tax Reform 新冠肺炎危机：欧盟预算和税收改革的机遇

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EC Tax Review Pub Date : 2020-12-01 DOI: 10.54648/ecta2020053

Axel Cordewener

引用次数: 0

The Unsettled Business of the Fixed Establishment in EU VAT 欧盟增值税中固定企业的未决业务

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EC Tax Review Pub Date : 2020-12-01 DOI: 10.54648/ecta2020056

S. Cornielje, Peter Slegtenhorst

引用次数: 0

Excise Duties on Flavoured Beers: The Bitter-sweet Taste of Directive 2020/1151 调味啤酒的消费税:指令2020/1151的苦甜味

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EC Tax Review Pub Date : 2020-12-01 DOI: 10.54648/ecta2020057

Thomas Bieber

引用次数: 0

Energy Taxes and Emissions Trading on the Bumpy Road to a Climate Neutral EU 在通往气候中和欧盟的坎坷道路上，能源税和排放交易

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EC Tax Review Pub Date : 2020-10-01 DOI: 10.54648/ecta2020047

H. Kogels

引用次数: 0

BEPS Developments in Direct Taxes in Light of the EU VAT Treatment of Shareholding and Financing Activities 从欧盟对持股和融资活动的增值税处理看BEPS在直接税方面的发展

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EC Tax Review Pub Date : 2020-10-01 DOI: 10.54648/ecta2020050

Max Velthoven, Michel Zeegers

{"title":"BEPS Developments in Direct Taxes in Light of the EU VAT Treatment of Shareholding and Financing Activities","authors":"Max Velthoven, Michel Zeegers","doi":"10.54648/ecta2020050","DOIUrl":"https://doi.org/10.54648/ecta2020050","url":null,"abstract":"In the Base Erosion and Profit Shifting (BEPS) era, direct taxes such as corporate income tax and withholding tax increasingly require taxpayers to align shareholding and financing activities with economic reality. As a result, it is expected that such activities will more often be performed by entities that also have ‘regular’ operating activities. For VAT, shareholding activities may be considered noneconomic activities and financing activities are typically exempt from VAT, with both activities therefore potentially leading to a limitation of the input VAT recovery right. As entities with regular operating activities are expected to incur more costs (which may be subject to VAT), any VAT recovery limitation resulting from non-economic or VAT exempt activities may have more impact for such entities. The shift towards economic reality in direct taxes can therefore lead to an increase in irrecoverable VAT. This article discusses the treatment of shareholding and financing activities under the EU VAT Directive in light of current developments in direct taxes such as the OECD BEPS project and the ‘Danish cases’ issued by the Court of Justice of the European Union (CJEU). The authors use an example of a multinational group to illustrate that developments in direct taxes may indirectly lead to adverse VAT consequences. The article provides taxpayers, their advisors, and policy makers with recommendations from a VAT perspective in light of the changes in direct taxes. The authors also recommend that the interaction between direct taxes and VAT receives more attention in the legislative process, especially in the context of further European harmonization.\u0000VAT, BEPS, anti-abuse, VAT recovery, economic reality, PPT, Multilateral Instrument, Danish cases, economic activity, Brexit","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44866112","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: 1

VAT Deduction: The Relevance of Being ‘The Recipient’ of a Supply and the Use of the Supply 增值税扣减：作为供应的“接受者”与供应的使用的相关性

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EC Tax Review Pub Date : 2020-10-01 DOI: 10.54648/ecta2020049

Jeroen Bijl

引用次数: 0

The Rule of Law in Taxation, Two Recent ECtHR Judgments on Failure to Respect Final Judicial Decisions 税务法治，欧洲人权法院最近关于不尊重最终司法裁决的两项判决

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EC Tax Review Pub Date : 2020-10-01 DOI: 10.54648/ecta2020051

R. Attard

引用次数: 0