The Resource Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law

Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law

Label
Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law
Title
Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law
Creator
Subject
Language
eng
Summary
On 25 April, 2007, the Scientific Institute of the Austrian Federal Ministry of Finance organized a public presentation dealing with the issue of how EU law affects the avoidance of double taxation. The two speakers, Helmut Loukota and Heinz Jirousek, developed their views according to which in the absence of tax treaty protection international double taxation both in its direct (juridical) and in its covert (economic) form constitutes an infringement of the fundamental freedoms provided by the EC treaty. As regards tax treaties, Community law allows Member States to share their taxing rights with other Member States differently; such differences in the treaty network with Member States neither produce undue discrimination nor allow EU citizens to claim most favoured treatment. However, under Community law it seems to be inevitable that Member States are bound to apply and to interpret their tax treaties in full respect of the fundamental freedoms guaranteed under the EC treaty; yet, this requirement has not been sufficiently observed by Member States, as was demonstrated in the discourse by presenting several case studies
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
  • Loukota, H
  • Jirousek, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • double taxation
  • EU law
  • tax treaty
  • fundamental freedoms
Label
Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law
Instantiates
Publication
Label
Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law
Publication

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