This article critically reviews the developments of integration of direct taxes in the light of three communications by the European Commission and three judgments by the European Court of Justice, suggesting the not always predictable direction in which European law proceeds in this domain. The analysis of the three instrument of soft coordination of direct taxes suggests that this type of instrument should be used to steer a still non-existing European coordinated tax policy, rather than duplicate case law of the European Court of Justice. The analysis of the three judgments highlights the inconsistency of case law on nationality clauses in tax treaties with general case law and the shortcomings of not relieving juridical double taxation, but also the positive aspects of the removal of cash-flow disadvantages on outbound flows of dividends. The article was drafted in the framework of research activities monitoring the development of European tax law for the European Science Foundation as Awardee of the European Young Investigator Award.

Expected and Unexpected Developments of European Integration in the Field of Direct Taxes

PISTONE, Pasquale
2007-01-01

Abstract

This article critically reviews the developments of integration of direct taxes in the light of three communications by the European Commission and three judgments by the European Court of Justice, suggesting the not always predictable direction in which European law proceeds in this domain. The analysis of the three instrument of soft coordination of direct taxes suggests that this type of instrument should be used to steer a still non-existing European coordinated tax policy, rather than duplicate case law of the European Court of Justice. The analysis of the three judgments highlights the inconsistency of case law on nationality clauses in tax treaties with general case law and the shortcomings of not relieving juridical double taxation, but also the positive aspects of the removal of cash-flow disadvantages on outbound flows of dividends. The article was drafted in the framework of research activities monitoring the development of European tax law for the European Science Foundation as Awardee of the European Young Investigator Award.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11386/1713802
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