European University Institute Library

Optimization of tax sovereignty and free movement, Sjoerd Douma

eng

Includes bibliographical references (pages 309-324)

no index present

non fiction

Optimization of tax sovereignty and free movement

thesesbibliography

793518294

Sjoerd Douma

Doctoral series / IBFD - Academic Council,, v. 21, 1570-7164

The book argues that the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is structured by the theoretical optimization model developed in the present study. This model is external to the present case law. The application of the theoretical optimization model to the ECJ’s case law in the area of direct taxation reveals that this case law is largely in line with the model. It is certainly not as internally inconsistent as claimed in some of the tax literature. Many jigsaw pieces seem to fit after all if the case law is assessed in the light of the model. A number of future developments could be expected on the basis of the model and extensive case law analysis. The most important of these is that, in some cases, truly non-discriminatory tax measures should give rise to a prima facie restriction on free movement. --, Provided by publisher

Pt. I Introduction -- ch. 1 Scope, structure and purpose of this study -- ch. 2 Severe criticism on the ECJ in direct tax matters -- pt. II The theoretical optimization model -- ch. 3 Introduction and account of the choice of the model -- ch. 4 Optimization of competing principles -- ch. 5 The principle of direct tax sovereignty -- ch. 6 The principle of free movement -- ch. 7 A theoretical optimization model for direct taxation cases -- pt. III Optimization by the ECJ in direct taxation cases -- ch. 8 Optimization by the ECJ in direct tax cases : assessment of current practice and future developments -- pt. IV Conclusions -- ch. 9 Summary and conclusions -- Appendix: Table of direct taxation and free movement cases under the theoretical optimization model