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Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law

By W. Schön


This article presents an analysis of the ECJ case law on the interaction between the fundamental freedoms and national tax systems. It pleads for a strict application of a unilateral neutrality principle based on non-discrimination and rejects those strands of the judicature which apply an overall perspective to the taxation of cross-border events by two (or more) involved states. The article criticizes the emerging trend in the ECJ’s jurisprudence to stress the territorial demarcation of Member States’ taxing rights and supports a sophisticated application of the concept of "coherence" in order to reconcile the requirements of neutrality with the territorial limitations of taxing power

Year: 2015
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Provided by: MPG.PuRe
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