The European Union and Direct Taxation: A Solution for a by Luca Cerioni

By Luca Cerioni

Within the eu Union, direct taxation is a space which frequently provokes controversy because of tensions among the tax sovereignty of the person Member States and the will for an built-in inner marketplace. This ebook deals a serious overview of the legislative and case-law advancements during this region on the european point, and stories the eu Commission’s proposed ideas in mild in their matters concerning the right functioning of the EU’s inner market.

Luca Cerioni set out a chain of benchmarks made up our minds from the goals expressed through the ecu fee, together with: the removing of double taxation and double non-taxation; the simplification of cross-border tax compliance; the aid of abusive forum-shopping practices and common competitive tax making plans techniques; criminal simple task for all companies and members sporting on actions and receiving source of revenue in additional than one ecu Member nation. Cerioni makes use of those benchmarks to invite which Directives and/or rulings have left criminal uncertainty, and that have ended up growing or expanding the scope for competitive tax making plans. The ebook places ahead a finished resolution for a brand new optimum regime on the subject of tax place of dwelling, which might give a contribution to the european venture to the mutual advantage of Member States and taxpayers.

As an intensive and important dialogue of european tax principles in strength, and of the eu Court’s case legislations in direct taxation, this ebook may be of serious use to educational researchers and scholars of ecu legislations, tax practitioners, and policy-makers on the ecu and nationwide level.

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