Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative.

• Superior document: IBFD Doctoral Series ; v.62
• Author: Lazarov, Ivan.
• Place / Publishing House: Amsterdam : : IBFD Publications USA, Incorporated,, 2022.; ©2022.
• Year of Publication: 2022
• Edition: 1st ed.
• Language: English
• Series: IBFD Doctoral Series
• Physical Description: 1 online resource (330 pages)

This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law.

Table of Contents

• Cover
• IBFD Doctoral Series
• Title
• Copyright
• Acknowledgments
• Chapter 1: Introduction
• 1.1. Context, research questions and scope
• 1.2. State of the art and contribution
• 1.3. Terminology
• 1.4. Expected findings and structure
• Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation
• 2.1. General considerations
• 2.2. Domestic distortive effects of direct taxation on investment decisions
• 2.3. International distortive effects of direct taxation on investment decisions
• 2.4. Anti-abuse rules as a mean to counter distortions
• 2.5. Interim conclusions of chapter 2
• Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation
• 3.1. Distortions and the removal of barriers to factor mobility
• 3.2. Reasons for lack of harmonization of corporate taxation
• 3.2.1. Between neo-functionalism and intergovernmentalism
• 3.2.2. The legal basis
• 3.3. Negative integration
• 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules
• 3.3.2. Discrimination in direct tax matters
• 3.3.2.1. Domestic rules of a discriminatory nature
• 3.3.2.2. Domestic discriminatory practice
• 3.3.2.3. Tax saving occurs only in cross-border situations
• 3.3.3. Objective comparability
• 3.3.4. Regulatory shopping
• 3.4. Positive integration
• 3.5. The limits regarding third countries
• 3.6. Interim conclusions of chapter 3
• Chapter 4: Anti-Abuse as a Principle of Primary EU Law
• 4.1. General principle
• 4.1.1. From justification to general principle
• 4.1.2. Abuse of domestic or EU law
• 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle
• 4.1.4. Legal certainty and retroactivity
• 4.2. On the nature of the general principle
• 4.2.1. Abuse of law or abuse of rights?.
• 4.2.2. Abuse as normative or interpretative principle
• 4.2.3. On the position of the general principle in the hierarchy of norms
• 4.2.4. Application of the general principle
• 4.2.5. On the elements of abuse and their relative independence
• 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning
• 4.3.1. Entity under suspicion
• 4.3.2. Transaction under suspicion
• 4.3.3. Third countries
• 4.3.4. Instances of low or no taxation that are nevertheless not abusive
• 4.3.4.1. An arrangement with substance that is set up for tax-related reasons
• 4.3.4.2. Double non-taxation arising from a qualification disparity
• 4.3.4.3. Single tax principle?
• 4.4. Abuse in areas with uniform EU law
• 4.5. Interaction between harmonized and non-harmonized areas
• 4.6. Interim conclusions of chapter 4
• Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle
• 5.1. Setting the scene
• 5.1.1. Scope of the chapter
• 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law
• 5.1.3. Testing domestic implementation measures
• 5.1.4. International developments and EU law
• 5.2. Types of harmonization of anti-avoidance
• 5.3. The "Blacklist" concerning third countries
• 5.4. Anti-avoidance rules in directives providing benefits
• 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive
• 5.5.1. Testing against primary law
• 5.5.2. The minimum standard - Article 3
• 5.5.3. Interest limitation rule: Article 4
• 5.5.4. Exit taxation: Article 5
• 5.5.5. The General Anti-Avoidance Rule: Article 6
• 5.5.6. CFC legislation: Articles 7 and 8
• 5.5.7. Anti-hybrid rule: Article 9
• 5.6. Interim conclusions of chapter 5
• Chapter 6: Research Findings and Conclusions.
• 6.1. Conclusions
• References
• Other Titles in the IBFD Doctoral Series.