The European Union and Direct Taxation: A Solution for a Difficult Relationship

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9780415730792: The European Union and Direct Taxation: A Solution for a Difficult Relationship
Reseña del editor:

This book considers direct taxation in the EU. This is an area which often provokes controversy due to the tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. It offers a critical review of the legislative and case-law developments as well as of the European Commission’s proposals, in light of the concerns which have been expressed by the European Commission in terms of proper functioning of the EU’s internal market.

Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission in a number of Communications over the last three years. These benchmarks include: the simplification of the direct tax environment currently composed of many different national systems overlapping with each other; the removal of all remaining direct tax obstacles to cross-border activity; the reduction of abusive forum-shopping practices and in general of aggressive tax planning strategies by multinationals; and more legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. The book assesses the legislative and case-law developments, along with the Commission’s proposed initiatives, against these benchmarks. In doing so it offers answers to key questions as to which Directives and/or rulings have left legal uncertainty and in what respects, which ones have ended up creating or increasing the scope for aggressive tax planning. The book then goes on to put forward a comprehensive solution relating to tax residence which would contribute to the EU project to the mutual benefit of Member States and of taxpayers.

Reseña del editor:

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market.

Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers.

As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

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Luca Cerioni
Editorial: Taylor Francis Ltd, United Kingdom (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 10
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Descripción Taylor Francis Ltd, United Kingdom, 2015. Hardback. Estado de conservación: New. 234 x 157 mm. Language: English . Brand New Book. Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission s proposed solutions in light of their concerns regarding the proper functioning of the EU s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level. Nº de ref. de la librería AA69780415730792

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Luca Cerioni
Editorial: Taylor & Francis Ltd 2014-03-01, London (2014)
ISBN 10: 0415730791 ISBN 13: 9780415730792
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Blackwell's
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Descripción Taylor & Francis Ltd 2014-03-01, London, 2014. hardback. Estado de conservación: New. Nº de ref. de la librería 9780415730792

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Luca Cerioni
Editorial: Taylor Francis Ltd, United Kingdom (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 10
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The Book Depository US
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Descripción Taylor Francis Ltd, United Kingdom, 2015. Hardback. Estado de conservación: New. 234 x 157 mm. Language: English . Brand New Book. Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission s proposed solutions in light of their concerns regarding the proper functioning of the EU s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level. Nº de ref. de la librería AA69780415730792

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Cerioni, Luca
ISBN 10: 0415730791 ISBN 13: 9780415730792
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Descripción Estado de conservación: New. Depending on your location, this item may ship from the US or UK. Nº de ref. de la librería 97804157307920000000

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CERIONI, LUCA
Editorial: Routledge (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
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Herb Tandree Philosophy Books
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Descripción Routledge, 2015. Hardback. Estado de conservación: NEW. 9780415730792 This listing is a new book, a title currently in-print which we order directly and immediately from the publisher. Nº de ref. de la librería HTANDREE0958827

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Cerioni, Luca
Editorial: Routledge
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Descripción Routledge. Estado de conservación: BRAND NEW. BRAND NEW Softcover A Brand New Quality Book from a Full-Time Bookshop in business since 1992!. Nº de ref. de la librería 2028730

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Cerioni, Luca
Editorial: Routledge (2016)
ISBN 10: 0415730791 ISBN 13: 9780415730792
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Descripción Routledge, 2016. Paperback. Estado de conservación: New. PRINT ON DEMAND Book; New; Publication Year 2016; Not Signed; Fast Shipping from the UK. No. book. Nº de ref. de la librería ria9780415730792_lsuk

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Cerioni, Luca
Editorial: Routledge (2015)
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Revaluation Books
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Descripción Routledge, 2015. Hardcover. Estado de conservación: Brand New. 250 pages. 9.50x6.50x0.50 inches. In Stock. Nº de ref. de la librería __0415730791

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Luca Cerioni
Editorial: Routledge (2015)
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Descripción Routledge, 2015. HRD. Estado de conservación: New. New Book.Shipped from US within 10 to 14 business days.THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Nº de ref. de la librería IP-9780415730792

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Cerioni, Luca
Editorial: Routledge (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
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Revaluation Books
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Descripción Routledge, 2015. Hardcover. Estado de conservación: Brand New. 250 pages. 9.50x6.50x0.50 inches. In Stock. Nº de ref. de la librería z-0415730791

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