scholarly journals Taxation of Holding Companies in the Context of EU and International Tax Law

2019 ◽  
pp. 155-168
Author(s):  
Dominik J. Gajewski
Keyword(s):  
European Union ◽  
Tax Avoidance ◽  
Tax Law ◽  
Legal Regulations ◽  
The European Union ◽  
Double Taxation ◽  
Holding Companies ◽  
Judicial Decisions ◽  
Court Of Justice ◽  
International Tax

The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant for entities – holding companies conducting cross-border operation within the European Union. Currently, international holding companies create their tax strategies using internal domestic legal reg ulations, EU tax law, and international tax law (based on numerous agreements on avoiding double taxation). This contributes to creating tax optimisation policies that frequently boil down to international tax avoidance. Undoubtedly, the judicial decisions of the Court of Justice of the European Union have also influenced the development of tax law applicable to holding companies. Due to the lack of harmonisation of tax law applicable to international holding companies, the Court of Justice endeavours to support the processes of standardisation of the tax systems that these entities are covered by.

scholarly journals The multilingual jurisprudence of the Court of Justice and the idea of uniformity in European Union Law

2019 ◽  
Vol 3 (2) ◽  
pp. 125-138
Author(s):  
Joana Sousa Domingues
Keyword(s):  
European Union ◽  
Mother Tongue ◽  
The European Union ◽  
European Union Law ◽  
Language Version ◽  
Judicial Decisions ◽  
Binding Force ◽  
Legal Translation ◽  
Court Of Justice ◽  
Official Languages

It is generally accepted that the development of a Union of law is largely due to the judicial decisions of the Court of Justice of the European Union (hereinafter, CJEU). With its judicial pronouncements, the CEJEU aims to achieve the same legal effects in every language version of its judgments and, through them, to ensure the uniform application and interpretation of European Union law. Nevertheless, such judicial pronouncements, with normative and binding force, are the result of collegial decisions and drafted by jurists in a language that is usually nottheir mother tongue. In addition, they are also the result of various permutations associated with the necessary legal translation from and to (and vice versa) the working language of the Court and the official languages of the European Union. The published judgments presented as authentic are, in most cases, translations. To understand the construction of decisions of the CJEU is to understand the construction of the European Union law, and by consequence, the European project itself.

scholarly journals Permanent Establishment – New Concept

2019 ◽  
pp. 445-456
Author(s):  
César García Novoa
Keyword(s):  
European Union ◽  
New Economy ◽  
Tax Law ◽  
The European Union ◽  
Traditional Definition ◽  
Permanent Establishment ◽  
International Tax ◽  
Definition Of

The permanent establishment is an essential concept in International Tax Law. The traditional definition was based on the existence of a fixed place of business. At present, the new economy requires a change in the concept of permanent establishment. The topic of permanent establishment is based today on the so-called sufficient economic presence. The European Union is working on the definition of a permanent digital establishment.

11 Effect of Previous Decisions

2019 ◽  
Author(s):  
Brealey Mark ◽  
George Kyla
Keyword(s):  
European Union ◽  
Legal Issues ◽  
The European Union ◽  
Double Jeopardy ◽  
Judicial Decisions ◽  
Court Of Justice ◽  
National Competition ◽  
The Impact

This chapter examines the impact of previous decisions in competition litigation, and more specifically the extent to which previous determinations on factual and legal issues are admissible, persuasive, or binding in subsequent proceedings. It begins with a discussion of prior judicial decisions, focusing on how questions relating to the application of Articles 101(1) and Article 102 of the TFEU should be interpreted with the principles laid down by the Court of Justice of the European Union (CJEU). It then considers prior infringement decisions adopted by the competition authorities, taking into account the binding nature of such decisions as well as their personal scope. It also describes the scope and extent of the infringement that is said to be binding, findings of fact and whether they are binding or not, the decisions of other national competition authorities, and the issue of penalties and the principle of double jeopardy.

Pewność i jakość prawa a starorzymskie i współczesne czynniki prawotwórcze w Polsce

2016 ◽  
Vol 14 (2) ◽  
pp. 79-89
Author(s):  
Beata Jolanta Kowalczyk
Keyword(s):  
European Union ◽  
Roman Law ◽  
Tax Law ◽  
Elected Officials ◽  
The European Union ◽  
Court Of Justice ◽  
Quality And Reliability ◽  
The Law ◽  
Law Making

This publication analyzes three legislative factors functioning in Roman law, i.e., the activity of a praetor – creating law through appropriate handling of processing means and sanctions, jurisprudence – whose opinions by ius publice respondendi, had the force of law in force, and the emperor – who, as the supreme judge, issued decrees which were binding interpretations of the law as well as rescripts, which were replies to individual inquiries of citizens on legal matters. The aim of this analysis is to find their modern counterparts. The content of the article includes selected forms of law-making activity of these entities, which will be juxtaposed with contemporary activities of the judiciary which creates “precedents”, interprets and subsides the law, as well as elected officials who prepared binding interpretations of the law, e.g., within the tax law and the Court of Justice of the European Union which issued rescripts and decrees equivalent to the activity undertaken by the emperor in Roman law. As a result, an attempt is made to demonstrate whether, and if so, to what extent, their activities affect the quality and reliability of the law formed currently.

The Temporal Limitation of Judicial Decisions: The Need for Flexibility Versus the Quest for Uniformity

2013 ◽  
Vol 14 (9) ◽  
pp. 1687-1730 ◽  
Author(s):  
Sarah Verstraelen
Keyword(s):  
European Union ◽  
The European Union ◽  
European Level ◽  
Constitutional Courts ◽  
Temporal Effects ◽  
Judicial Decisions ◽  
Court Of Justice

Although the temporal effects of judicial decisions have not completely escaped the attention of academic reviewers, the research on this topic is far from thorough. Most research focuses on the Court of Justice of the European Union (CJEU), thereby ignoring the temporal effects of judicial decisions of national or constitutional courts. This lack of interest is remarkable given the interaction between the national and European level.

scholarly journals Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

2018 ◽  
Vol 3 (1) ◽  
pp. 46-56
Author(s):  
Artur Mudrecki
Keyword(s):  
European Union ◽  
Case Law ◽  
Tax Law ◽  
The European Union ◽  
Public Authorities ◽  
Court Of Justice ◽  
Constitutional Tribunal ◽  
Principle Of Proportionality ◽  
The Impact ◽  
Proportionality Principle

The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality is also called the principle of commensurability, moderation, and adequacy. The article analyses the impact of the proportionality principle in tax law on the case law of the Court of Justice of the European Union. The case law of the Polish Supreme Administrative Court uses the principle of proportionality when interpreting tax law, and the judgments of the Court of Justice of the European Union and the Polish Constitutional Tribunal have a significant impact on the jurisprudence of administrative courts in Poland.

scholarly journals The freedom of cross-border funding in multinational groups and European Union law

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Thomas W. Kollruss
Keyword(s):  
European Union ◽  
Tax Avoidance ◽  
Tax Law ◽  
The European Union ◽  
Profit Shifting ◽  
European Union Law ◽  
Legal Concept ◽  
Coverage Ratio ◽  
Cross Border ◽  
Finance Theory

Abstract Member states often try to restrict cross-border debt financing in multinational groups. The pending Swedish case, Lexel AB, C-484/19, is a prime example. The Swedish tax law operates with a vague legal concept of tax abuse that is completely inappropriate to identify tax-abusive financing and disadvantages only foreign groups. This paper analyzes the Swedish rules on interest limitation in affiliated groups (C-484/19), which refers to substantial tax benefits, against the background of the European Union law and the finance theory. In this regard, a breach of European Union law can be found. This also applies to the current Swedish tax law. Moreover, the interest limitation rules are analyzed from the background of the principles of finance theory, particularly the interest coverage ratio (ICR). In this context, a comparative analysis is carried out between the Swedish rules and the Anti-Tax Avoidance Directive (ATAD) provision (Art. 4). Adequate regulations on the limitation of interest should cope with the problem of profit shifting, also preserve the freedom of financing, particularly in multinational groups, and should not contain any difference in treatment between domestic and foreign groups.

scholarly journals Critério da Residência das Pessoas Singulares Enquanto Fator de Conexão para Efeitos de Tributação

2017 ◽  
Vol 18 (1) ◽  
pp. 11-15
Author(s):  
Patrícia Anjos Azevedo
Keyword(s):  
European Union ◽  
The State ◽  
Tax Law ◽  
The European Union ◽  
Double Taxation ◽  
Personal Nature ◽  
Place Of Origin ◽  
Para Determinar ◽  
Definition Of ◽  
The Right

O critério da residência determina que a tributação do rendimento deverá ser levado a cabo, independentemente do local da fonte de tal rendimento. A condição de residente supõe a presença (real ou presumida) no território de um determinado local. Os Estados, com vista à legitimação da tributação, com base no critério da residência, costumam se basear no fato de que os contribuintes deverão contribuir para a obtenção de receitas, por parte do Estado, no qual são considerados residentes, o que se verifica em virtude de uma conexão de natureza pessoal. O critério da residência se materializa em uma tributação universal ou ilimitada, já que o Estado da residência tem o direito de tributar os rendimentos obtidos pelos seus residentes, independentemente do local de onde sejam originários. Ora, a tributação de acordo com o critério da residência é uma construção, que permite tributar o rendimento dos contribuintes considerados residentes em determinada jurisdição, independentemente do local da sua obtenção. Todavia, quer o direito fiscal da União Europeia (através de diretivas), quer as Convenções de Dupla Tributação, remetem a definição de residente para os diferentes ordenamentos jurídicos, não existindo assim um conceito de residente autonomamente considerado. O problema é que, não sendo uniformes os critérios utilizados para determinar a residência, é possível que um contribuinte seja considerado residente em mais de um Estado, o que se traduz em um conflito positivo de residência. Palavras-chave: Direito Fiscal da União Europeia. Convenções de Dupla Tributação. Conflito Positivo de Residência.AbstractThe residence criterion determines that income taxation must be carried out irrespective of the place of source of such income. The resident status assumes the presence (real or presumed) in a certain territory. The States, with a view to legitimizing taxation on the basis of the criterion of residence, usually base it on the fact that taxpayers are expected to contribute towards obtaining income from the State in which they are considered residents, which is due to a connection of a personal nature. The residence criterion brings a universal or unlimited taxation, since the State of residence has the right to tax the income obtained by its residents, irrespective of the place of origin. However, taxation according to the residence criterion is a construction which allows taxation of taxpayers’ income who are resident in a particular jurisdiction, irrespective of the place where they are obtained. But, both the European Union tax law (through directives) and the Double Taxation Conventions refer to the domestic definition of resident of different legal systems, so, there is no autonomous concept of resident. The problem is that, since the criteria used to determine residence are not uniform, it is possible for a taxpayer to be considered as resident in more than one State, which results in a positive tax conflict of residence.Keywords: Tax Law of the European Union. Double Taxation Conventions. Positive Tax Conflict of Residence.

scholarly journals Odszkodowanie ryczałtowe za naruszenie praw autorskich — kara czy skuteczny sposób na egzekwowanie praw?

2017 ◽  
Vol 21 ◽  
pp. 103-113
Author(s):  
Joanna Czuchryta ◽  
Katarzyna Matyszewska
Keyword(s):  
European Union ◽  
Case Law ◽  
Copyright Infringement ◽  
Copyright Law ◽  
Constitutional Court ◽  
Legal Regulations ◽  
The European Union ◽  
Lump Sum ◽  
Court Of Justice ◽  
Just Compensation

Lump-sum compensation for copyright infringement — punishment or effective way to enforce rights?The Copyright and Related Rights Act introduced the possibility of demanding double and triple of the license fee in case of copyright infringement. This solution has aroused many reservations in doctrine and case-law, because it raised doubts whether it is a punishment or just compensation for the violation. This article presents the views of the Constitutional Court and the Court of Justice of the European Union, in order to try to resolve the doubts as to the nature of the institution of lump-sum compensation in copyright law. On the basis of two fundamental judgments authors try to show that the current legal regulations are inappropriate and should be changed.

scholarly journals La libertad de circulación de los ciudadanos europeos : los nuevosretos más allá de la supresión de los controles fronterizos = Free movement of european citizens : new challenges beyond the border controls suppression

2013 ◽  
pp. 159
Author(s):  
Enrique Linde Paniagua
Keyword(s):  
European Union ◽  
Tax Law ◽  
Eu Law ◽  
The European Union ◽  
Freedom Of Movement ◽  
Education And Health ◽  
Court Of Justice ◽  
New Challenges ◽  
The Right ◽  
Border Controls

La constante expansión del mercado interior de la Unión Europea está desbordando las estrictas previsiones que se deducirían para el derecho a la libertad de circulación y residencia regulada en el Tratado de Funcionamiento de la Unión Europea y en el derecho derivado. Así, a la primigenia conexión del derecho a la libertad de circulación y residencia con la eliminación de las fronteras interiores han sucedido en la actualidad las múltiples conexiones de dicho derecho con el derecho fiscal, los derechos de la personalidad, la educación y la sanidad, tal y como acredita la jurisprudencia del Tribunal de Justicia de la Unión Europea. Esas son las nuevas fronteras que deberán ser afrontadas por el Derecho de la Unión para lograr una ciudadanía plena.The steady expansion of the internal market of the European Union is overflowing the strict provisions that would be deducted for the right to freedom of movement and residence regulated in the Treaty on the Functioning of the European Union and legislation. Thus, the primal connection of the right to freedom of movement and residence with the elimination of controls on persons at internal borders have happened today the multiple connections of this right with the tax law, rights of personality, the education and health, as proving the Court of Justice of the European Union. These are the new frontiers that must be addressed by EU law to achieve full citizenship.

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