Juristische Doppelbesteuerung als ungelöstes Problem : kann der EuGH Klarheit schaffen? = Legal double taxation : can the ECJ resolve the problem?

Resource Information

The work Juristische Doppelbesteuerung als ungelöstes Problem : kann der EuGH Klarheit schaffen? = Legal double taxation : can the ECJ resolve the problem? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Juristische Doppelbesteuerung als ungelöstes Problem : kann der EuGH Klarheit schaffen? = Legal double taxation : can the ECJ resolve the problem?

Creator

• Heydt, V

Subject

• ECJ case law
• EU law
• double taxation

Language

eng

Summary

Repeatedly, the ECJ has been asked for preliminary judgment as to whether legal double taxation is in conformity with Union law, i.e. whether one State' s right of taxation is restricted by another Member State which has already exercised its own right of taxation in regard to the same taxable person and event. However, thus far the ECJ has not been able to determine which Member State has the better right of taxation. The ECJ could not derive criteria from EU law which would at least establish a hierarchy between the respective rights of taxation. Such a non liquet situation remains unsatisfactory. The author discusses how the ECJ could find a remedy

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),

Geographic coverage

European Union

Language note

German