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Fiscal Sovereignty of the Member States in an Internal Market

Author: Jacobus Johannes Maria Jansen

Publisher: Kluwer Law International B.V.

Published: 2011-01-01

Total Pages: 274

ISBN-13: 9041134034

The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.

Fiscal Sovereignty of the Member States in an Internal Market

Author: Sjaak Jansen

Publisher: Kluwer Law International B.V.

Published: 2010-12-15

Total Pages: 272

ISBN-13: 9041142541

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Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States’ policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States’ fiscal sovereignty.

Beyond the Regulatory Polity?

Author: Philipp Genschel

Publisher: OUP Oxford

Published: 2013-12-13

Total Pages: 288

ISBN-13: 0191639877

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Most EU-scholars conceive of the EU as a multilevel polity with strong powers to regulate economic policy externalities among the member states but little power to intervene in, let alone assume, core functions of sovereign government ('core state powers') such as foreign and defense policy, public finance, public administration, and the maintenance of law and order. This book challenges this view. Based on a systematic comparison of integration processes in military security, fiscal policy, and public administration, it finds steady progress in the integration of core state powers although with substantial sectoral variation. But the EU is not heading towards state-building. In contrast to the historical experience of national federations, the European integration of core state powers proceeds mostly by regulating national capacities, not by creating European ones, and leads to territorial fragmentation rather than increased cohesiveness.

Taxation of Foreign Business Income Within the European Internal Market

Author: Jérôme Monsenego

Publisher: IBFD

Published: 2012

Total Pages: 415

ISBN-13: 9087221134

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The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.

EU Fiscal Federalism

Author:

Publisher: Oxford University Press

Published: 2023-08-31

Total Pages: 321

ISBN-13: 0192569732

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Fiscal federalism refers to the division of fiscal powers — powers to tax and spend — between different levels of government. The European Union (EU) is often seen as a legislative giant on clay feet, and one of the principal reasons for this feebleness is the lack of a significant fiscal capacity at the Union level. EU Fiscal Federalism: Past, Present, Future explores ten aspects of the EU's fiscal constitution relating both to the fiscal limits it imposes on Member States and the evolution of its own fiscal policy. Bringing together an international and distinguished group of scholars, this volume analyses the different legal dimensions of fiscal federalism within the EU, from the various aspects of the single market (free movement, banking union, state aid, tax harmonization) to the EU's budget and Economic and Monetary Union. The essays provide a fascinating overview of the topic as well as a detailed analysis of where EU fiscal federalism stands today and how it might develop in the future. Sweeping and thorough, EU Fiscal Federalism will appeal to academics and students of European Union law as well as to European policymakers.

The Consequences of the Crisis on European Integration and on the Member States

Author: Stelio Mangiameli

Publisher: Springer

Published: 2018-07-20

Total Pages: 216

ISBN-13: 9783319838687

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The book examines the economic crisis in the European Union and its consequences for European integration and the member states. Discussing the provisions introduced by the Treaty of Lisbon, from the effects of macroeconomic monitoring to the restraints produced by the Fiscal Compact, it offers an analysis of the European Union’s current situation and the effects of the measures adopted to manage the crisis, also making reference to how Europe is perceived by its citizens. Moreover, the chapters offer thoughts on the European integration process, in particular the effects that the policies adopted to tackle the crisis have had on the economic and financial sovereignty of the member states. This detailed examination of the situation of the EU between the Treaty of Lisbon and the Fiscal Compact is characterized by an original multidisciplinary approach that offers an articulate reflection on the criticalities that affect the actions of both European and national institutions.

European Tax Integration

Author: Pasquale Pistone

Publisher:

Published: 2018

Total Pages: 710

ISBN-13: 9789087224745

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This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.

Introduction to European Union internal market law

Author:

Publisher: Roma TrE-Press

Published: 2017-12-01

Total Pages: 173

ISBN-13: 8894885518

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Il libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).

EU Citizenship and Direct Taxation

Author: Erik Ros

Publisher: Kluwer Law International B.V.

Published: 2016-04-24

Total Pages: 424

ISBN-13: 9041185852

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Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (ECJ) on the clash between the EU principle of free movement and Member States’ direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy? The book’s incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States’ direct tax rules includes in-depth discussion of the following elements and more: – the concept of EU citizenship in the EU’s constitutional and institutional development; – how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; – how the notion of EU citizenship has widened the ECJ’s view on treaty access; – how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU’s constitutional context; and – numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.

The European Union

Author: Kristin Archick

Publisher:

Published: 2019-09-15

Total Pages: 28

ISBN-13: 9781693263408

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The European Union (EU) is a political and economic partnership that represents a unique form of cooperation among sovereign countries. The EU is the latest stage in a process of integration begun after World War II, initially by six Western European countries, to foster interdependence and make another war in Europe unthinkable. The EU currently consists of 28 member states, including most of the countries of Central and Eastern Europe, and has helped to promote peace, stability, and economic prosperity throughout the European continent. The EU has been built through a series of binding treaties. Over the years, EU member states have sought to harmonize laws and adopt common policies on an increasing number of economic, social, and political issues. EU member states share a customs union; a single market in which capital, goods, services, and people move freely; a common trade policy; and a common agricultural policy. Nineteen EU member states use a common currency (the euro), and 22 member states participate in the Schengen area of free movement in which internal border controls have been eliminated. In addition, the EU has been developing a Common Foreign and Security Policy (CFSP), which includes a Common Security and Defense Policy (CSDP), and pursuing cooperation in the area of Justice and Home Affairs (JHA) to forge common internal security measures. Member states work together through several EU institutions to set policy and to promote their collective interests. In recent years, however, the EU has faced a number of internal and external crises. Most notably, in a June 2016 public referendum, voters in the United Kingdom (UK) backed leaving the EU. The pending British exit from the EU (dubbed "Brexit") comes amid multiple other challenges, including the rise of populist and to some extent anti-EU political parties, concerns about democratic backsliding in some member states (including Poland and Hungary), ongoing pressures related to migration, a heightened terrorism threat, and a resurgent Russia. The United States has supported the European integration project since its inception in the 1950s as a means to prevent another catastrophic conflict on the European continent and foster democratic allies and strong trading partners. Today, the United States and the EU have a dynamic political partnership and share a huge trade and investment relationship. Despite periodic tensions in U.S.-EU relations over the years, U.S. and EU policymakers alike have viewed the partnership as serving both sides' overall strategic and economic interests. EU leaders are anxious about the Trump Administration's commitment to the EU project, the transatlantic partnership, and an open international trading system-especially amid the Administration's imposition of tariffs on EU steel and aluminum products since 2018 and the prospects of future auto tariffs. In July 2018, President Trump reportedly called the EU a "foe" on trade but the Administration subsequently sought to de-escalate U.S.-EU tensions and signaled its intention to launch new U.S.-EU trade negotiations. Concerns also linger in Brussels about the implications of the Trump Administration's "America First" foreign policy and its positions on a range of international issues, including Russia, Iran, the Israeli-Palestinian conflict, climate change, and the role of multilateral institutions. This report serves as a primer on the EU. Despite the UK's vote to leave the EU, the UK remains a full member of the bloc until it officially exits the EU (which is scheduled to occur by October 31, 2019, but may be further delayed). As such, this report largely addresses the EU and its institutions as they currently exist. It also briefly describes U.S.-EU political and economic relations that may be of interest.