Pregled bibliografske jedinice broj: 857300
Limits of the Member States in legislating against tax avoidance in view of the fundamental freedoms
Limits of the Member States in legislating against tax avoidance in view of the fundamental freedoms // L'École de droit de Sciences Po et l'École doctorale Droit et Sciences Politiques de l'Université Paris Ouest Nanterre La Défense - Intensive doctoral week, 2014
Pariz, Francuska, 2014. (predavanje, nije recenziran, pp prezentacija, znanstveni)
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Naslov
Limits of the Member States in legislating against tax avoidance in view of the fundamental freedoms
Autori
Čičin-Šain, Nevia
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, pp prezentacija, znanstveni
Skup
L'École de droit de Sciences Po et l'École doctorale Droit et Sciences Politiques de l'Université Paris Ouest Nanterre La Défense - Intensive doctoral week, 2014
Mjesto i datum
Pariz, Francuska, 19.05.2014. - 23.05.2014
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Nije recenziran
Ključne riječi
Tax Law, the relationship between national and the supranational ; EU law limits ; Sovereignty of the Member States
Sažetak
National anti-avoidance measures, as legitimate as they may be, could potentially interfere with fundamental freedoms, especially the freedom of establishment and free movement of capital, so cherished in the European Union. Hence, one cannot conduct a serious study of these measures without taking into consideration the decisive role which the Court of Justice of the European Union is playing in the creation and application of such rules. This point should be further explored by analysing in detail the CJEU case law outlining these concepts. This study should, inter alia, involve milestone cases outlining the matter, such as Avoir Fiscal (C-270/83), Rewe Zentral AG (C-33/76), San Giorgio (C-199/82), ICI (C-196/04), Eurowings (C-294/96), Cadbury Schwepps (C-196/04), Lankhorst – Hohorst (C-324/00), Lasteyrie du Saillant (C-9/02), Thin-Cap (C-524/04), Leur Bloem (C-28/95) and Kofoed (C-321/05). This investigation of CJEU case law will necessarily produce various thought-provoking questions that might trigger a debate such as: Whether the CJEU is, under the pretext of safeguarding the fundamental freedoms, actually hindering Member States’ fight against tax avoidance? And if so, are Member States being forced to harmonise because of their limited ability to prevent tax avoidance? Is this necessarily negative, or will the further transfer of taxation rights to the EU actually protect the public income of Member States?
Izvorni jezik
Engleski
Znanstvena područja
Pravo
