Contribution to collective works (Parts of books)
Cross-Border Loss Compensation: State and Critique of the Judicature
Richelle, Isabelle
2013In Richelle, Isabelle; Traversa, Edoardo; Schön, Wolfgang (Eds.) Allocating Taxing Powers within the European Union
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Keywords :
Discrimination; European Court of Justice; European Tax Law; Income Taxation; International Tax Law
Abstract :
[en] - Addresses key issues for the allocation of taxing powers in the European Union - Looks at fundamental questions of direct taxation - Covers a broad range of aspects such as limited tax liability, losses or transfer pricing The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
Research center :
Tax Institute of the University of Liège
Max Planck Institute for Tax Law and Public Finance
Université Catholique de Louvain
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ;  Université de Liège - ULiège > HEC-Ecole de gestion : UER > Droit fiscal
Language :
English
Title :
Cross-Border Loss Compensation: State and Critique of the Judicature
Publication date :
2013
Main work title :
Allocating Taxing Powers within the European Union
Editor :
Richelle, Isabelle ;  Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Traversa, Edoardo
Schön, Wolfgang
Publisher :
Springer, Heidelberg, Germany
ISBN/EAN :
978-3-642-34918-8
Collection name :
MPI Studies in Tax Law and Public Finance, Vol. 2
Pages :
101-122
Peer reviewed :
Peer reviewed
Funders :
F.R.S.-FNRS - Fonds de la Recherche Scientifique [BE]
Available on ORBi :
since 07 May 2013

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