Cross-Border Juridical VAT Double Taxation in the Framework of European Law

• Autore: Streicher Annika
• Pubblicazione: Amsterdam : , : IBFD Publications USA, Incorporated, , 2023; ©2023
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (285 pages)
• Disciplina: 343.240526
• Nota di contenuto: Cover page -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene -- 1.2. The economic impact of VAT disputes -- 1.3. EU Commission action on VAT double taxation -- 1.4. VAT double taxation in ECJ jurisprudence -- 1.5. Aim of the book -- 1.6. Structure of the book -- Chapter 2: The Concept of VAT Double Taxation -- 2.1. Outline -- 2.2. Definition of VAT double taxation -- 2.2.1. Definition of double taxation in the direct tax sphere -- 2.2.2. Juridical and economic double taxation in VAT -- 2.2.3. The term "double taxation" in the VAT Directive -- 2.2.4. VAT double non-taxation -- 2.3. Constellations in which VAT double taxation can arise -- 2.4. Causes of juridical VAT double taxation -- 2.4.1. Underlying concepts causing double taxation in direct tax and VAT -- 2.4.2. Intra-EU constellations -- 2.4.2.1. Two categories of causes for VAT double taxation -- 2.4.2.2. Double taxation due to divergent rules -- 2.4.2.2.1. Diverging domestic implementation of VAT rules -- 2.4.2.2.2. Limits to harmonization -- 2.4.2.3. Double taxation despite identical rules -- 2.4.2.3.1. Diverging interpretation of identical rules -- 2.4.2.3.2. Differing assessments of the facts of a case -- 2.4.3. Mixed constellations -- 2.4.3.1. Double taxation due to divergent rules -- 2.4.3.2. Double taxation despite identical rules -- 2.4.4. Interim conclusion -- Chapter 3: Existing VAT Dispute Resolution Mechanisms -- 3.1. Outline -- 3.2. Dispute prevention and dispute resolution -- 3.3. Mechanisms in domestic law -- 3.3.1. Unilateral waiver of taxing rights -- 3.3.2. Domestic court proceedings -- 3.3.3. Domestic arbitration -- 3.4. Mechanisms in EU law -- 3.4.1. Preliminary ruling procedure -- 3.4.2. Infringement procedure. ; 3.4.3. Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of VAT -- 3.4.4. SOLVIT -- 3.5. Mechanisms based in EU and international law inapplicable in VAT -- 3.6. Interim conclusion -- Chapter 4: Prohibition of VAT Double Taxation under Article 110 of the TFEU and the EU Fundamental Freedoms -- 4.1. Outline -- 4.2. Putting VAT double taxation into boxes -- 4.2.1. Category 1: Provisions in the VAT Directive -- 4.2.2. Category 2: Diverging domestic implementation of provisions of the VAT Directive through an incorrect domestic implementation of the Directive -- 4.2.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.2.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.2.5. Category 5: VAT double taxation in mixed constellations -- 4.3. Prohibition of juridical VAT double taxation under the fundamental freedoms and article 110 of the TFEU -- 4.3.1. Article 110 of the TFEU -- 4.3.1.1. Aim and scope -- 4.3.1.2. Article 110(1) of the TFEU: Discrimination of similar products -- 4.3.1.3. Article 110(2) of the TFEU: Protectionism in favour of domestic products -- 4.3.2. The free movement of goods and the freedom to provide services -- 4.3.2.1. Free movement of goods: Articles 30, 34 and 35 of the TFEU -- 4.3.2.2. Freedom to provide services: Article 56 of the TFEU -- 4.3.3. Relationship between article 110 of the TFEU and the free movement of goods and the freedom to provide services -- 4.3.4. VAT double taxation as an infringement of article 110 of the TFEU? -- 4.3.4.1. ECJ Schul I -- 4.3.4.2. ECJ Schul II -- 4.3.4.3. Schul jurisprudence in later case law -- 4.3.4.4. Can a prohibition of juridical VAT double taxation be derived from ECJ case law on article 110 of the TFEU?. ; 4.3.4.5. Practical application of Schul principles to juridical VAT double taxation -- 4.3.5. VAT double taxation as an infringement of the free movement of goods and the freedom to provide services? -- 4.3.5.1. Infringements of articles 34, 35 and 56 of the TFEU -- 4.3.5.1.1. Infringements of the fundamental freedoms in the tax sphere: Non-restriction or non-discrimination? -- 4.3.5.2. Double taxation as an infringement of the fundamental freedoms -- 4.3.5.3. Justification -- 4.3.5.3.1. Rule of reason (Cassis de Dijon rule) -- 4.3.5.3.2. Rule of reason in the direct tax area -- 4.3.5.3.3. Rule of reason in the indirect tax area -- 4.3.5.4. Proportionality -- 4.4. The hierarchy of EU legal norms -- 4.4.1. The shielding effect of secondary law -- 4.4.2. The method of consistent interpretation -- 4.5. Consequences for juridical VAT double taxation -- 4.5.1. Category 1: Provisions in the VAT Directive -- 4.5.2. Category 2: Diverging or incorrect domestic implementation of provisions of the VAT Directive -- 4.5.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.5.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.5.5. Category 5: VAT double taxation in mixed constellations -- 4.6. Interim conclusion -- Chapter 5: Prohibition of VAT Double Taxation under the Charter of Fundamental Rights of the European Union -- 5.1. Outline -- 5.2. Applicability of the CFR in VAT -- 5.3. Article 20 of the CFR: Equality before the law -- 5.4. Article 16 of the CFR: Freedom to conduct a business -- 5.5. Article 17 of the CFR: Right to property -- 5.5.1. Personal scope -- 5.5.2. Substantive scope -- 5.5.2.1. The concept of property -- 5.5.2.2. Is taxation covered by the scope of article 17 of the CFR? -- 5.5.3. Infringement. ; 5.5.4. Justification -- 5.5.4.1. Testing scheme -- 5.5.4.2. Lawfulness -- 5.5.4.3. Public or general interest -- 5.5.4.4. Fair compensation -- 5.5.4.5. Proportionality -- 5.5.5. VAT double taxation as a violation of the right to property? -- 5.5.5.1. Infringement -- 5.5.5.1.1. Expropriation -- 5.5.5.1.2. Restriction of the exercise of property rights -- 5.5.5.2. Lawfulness -- 5.5.5.2.1. Lawful and unlawful double taxation -- 5.5.5.2.2. Lawful and unlawful double taxation in VAT -- 5.5.5.3. A multitude of actors and actions leading to a single infringement -- 5.5.5.4. Public or general interest -- 5.5.5.5. Proportionality -- 5.6. Interim conclusion -- Chapter 6: Potential New VAT Dispute Resolution Mechanisms and the Competence for their Adoption -- 6.1. Outline -- 6.2. Overview: Proposals -- 6.2.1. Insertion of a MAP/arbitration clause into the VAT Directive -- 6.2.2. Introduction of an individual right to refer cases to the ECJ -- 6.2.3. Conclusion of VAT treaties -- 6.3. Rules for the use of competences under articles 4 and 5 of the TEU -- 6.3.1. Articles 4(1) and 5(2) of the TEU: Conferral of competences -- 6.3.2. Article 5(3) of the TEU: Subsidiarity principle -- 6.3.3. Article 5(4) of the TEU: Proportionality principle -- 6.4. Internal EU competences -- 6.4.1. Internal and external aspects of EU competence -- 6.4.2. Types of internal competences -- 6.4.2.1. Exclusive competences pursuant to article 3(1) of the TFEU -- 6.4.2.2. Shared competences pursuant to article 4 of the TFEU -- 6.4.2.3. Supporting competences pursuant to article 6 of the TFEU -- 6.4.3. Article 113 of the TFEU: Harmonization of indirect taxation -- 6.5. Internal competence to implement VAT dispute resolution mechanisms -- 6.5.1. Proposal: Insertion of a MAP/arbitration clause into the VAT Directive. ; 6.5.1.1. Competence to insert a MAP/arbitration clause into the VAT Directive -- 6.5.1.1.1. Applicability of article 113 of the TFEU -- 6.5.1.1.2. Subsidiarity principle -- 6.5.1.1.3. Proportionality principle -- 6.5.1.2. Evaluation -- 6.5.2. Proposal: Introduction of an individual right to refer cases to the ECJ -- 6.5.2.1. Treaty amendment procedure -- 6.5.2.2. Evaluation -- 6.6. External EU competences -- 6.6.1. External competences pre-Lisbon: The implied powers doctrine -- 6.6.1.1. Origins of the implied powers doctrine -- 6.6.1.2. Existence of implied external competences -- 6.6.1.2.1. AETR-type competence -- 6.6.1.2.2. Opinion 1/76-type competence -- 6.6.1.3. Nature of implied external competences -- 6.6.1.3.1. AETR exclusivity -- 6.6.1.3.2. Exclusivity based on the necessity ratio of Opinion 1/76 -- 6.6.2. Codification of external competences in articles 3(2) and 216 of the TFEU -- 6.6.2.1. Relevance of pre-Lisbon case law -- 6.6.2.2. Article 216(1) of the TFEU -- 6.6.2.3. Article 3(2) of the TFEU -- 6.6.3. Shared external competences -- 6.6.4. Types of international agreements -- 6.7. External competences to implement VAT dispute resolution mechanisms -- 6.7.1. Existence of external EU competence for the conclusion of VAT treaties -- 6.7.2. Nature of the external EU competence -- 6.7.3. Evaluation -- 6.8. Interim conclusion -- Chapter 7: The Competence to Decide VAT Cases: Distribution of Competences between the ECJ and VAT Arbitration Panels -- 7.1. Outline -- 7.2. VAT arbitration in intra-EU constellations -- 7.2.1. The ECJ's exclusive jurisdiction -- 7.2.2. Balancing exclusive ECJ jurisdiction and VAT arbitration -- 7.3. VAT arbitration in mixed constellations -- 7.3.1. Opinion 1/17 and its effects on the ECJ's exclusive jurisdiction -- 7.3.2. Arbitration under the VAT treaty compatible with the ECJ's exclusive jurisdiction in VAT?. ; 7.4. Interim conclusion.
• Sommario/riassunto: This book analyses VAT double taxation from the viewpoint of primary EU law and proposes mechanisms for the resolution of this issue.
• Titolo autorizzato: Cross-Border Juridical VAT Double Taxation in the Framework of European Law
• ISBN: 90-8722-843-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910861056103321
• Lo trovi qui: Univ. Federico II
• Serie: WU - Tax Law and Policy Series