{"title":"欧洲法院判例法中的欧洲税法概念:税收概念、有效商业理由、预扣税和债务人主要利益中心","authors":"Ana Gabriela Rocha","doi":"10.2139/SSRN.2289370","DOIUrl":null,"url":null,"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.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2013-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"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\",\"authors\":\"Ana Gabriela Rocha\",\"doi\":\"10.2139/SSRN.2289370\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":105680,\"journal\":{\"name\":\"ERN: Taxation\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2013-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2289370\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2289370","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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
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.
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