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The European Union and Direct Taxation

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

Author: Luca Cerioni
Publisher: Routledge
ISBN: 9780415730792
Published In: June 2015
Format: Hardback , 256 pages
Jurisdiction: European Union ? Disclaimer:
Countri(es) stated herein are used as reference only

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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.

1. Introduction 2. The "benchmarks" for a critical review of legislative and case-law developments at EU level in the area of direct taxation 3. The developments of EU legislation and case-law in the area of direct taxation vs. Member States' competence 4. Direct taxation and the proper functioning of the internal market 5. The response to the challenge of achieving on a long term bases the objectives set by the Commission 6. Assessing the effectiveness of the proposed solution 7. Conclusions

Luca Cerioni is the winner of the Rita Levi Montalcini research grants program for the legal studies area in the Department of Management, Faculty of Economics at the Università Politecnica delle Marche, Italy.