Collection(s) : Collection de droit fiscal
Paru le 29/08/2008 | Broché 330 pages
Professionnels
The direct tax law of Member States of the European Union is influenced by a vast body of judgments of the European Court of Justice applying either the Treaty of the European Community or the EC harmonization directives. One may now speak in that respect of a European tax law.
This book, based on a report drafted at the request of the European Parliament, analyses the Court's rulings and their influence on the domestic tax law of the Member States.
It is divided in three titles.
The first title describes the institutional framework of the EU and the legal context in which the Court decides on its cases. The basic elements of the international tax systems of the Member States are briefly recalled, as well as the EC Treaty provisions and secondary legislation relevant for direct taxation.
In the second title, the Court's judgments in the area of direct taxation are analysed. The cases have been divided in three main categories, viz. taxation of individuals, taxation of companies and taxation of company shareholders.
This title includes also, for each type of cases, an attempt to describe implementation of the Court's case-law by Member States. Particular attention is given to Member States whose legislations have been directly assessed by Court decisions as to their compatibility with EC law.
In the third title, an overview of the existing secondary legislation concerning direct taxation (Directives and Regulations) - and the case-law pertaining to it - is given, as well as a presentation of the most important initiatives of the European Commission in this area.
Finally, provisional conclusions are drawn on the manner in which the development of the Court's case-law influences the direct tax systems of the Member States.
Jacques Malherbe, Professor of law emeritus at the Catholic University of Louvain, Member of the Brussels Bar
Philippe Malherbe, Lecturer at the Catholic University of Louvain, Member of the Brussels Bar
Isabelle Richelle, Professor at HEC-Business School of the University of Liège, Member of the Brussels Bar
Edoardo Traversa, Professor at the Catholic University of Louvain, Member of the Brussels Bar
