The Elimination of Double Taxation Dividends in the EU: Cobelfret Means the End of Belgium's Final Taxation

The Community law principle of free movement of persons entails a broad prohibition of discrimination including by means of tax provisions. The Bilateral EU-Swiss Treaty on free movement of persons contains this same prohibition of discrimination and refers for its proper interpretation to the case law of the European Court of Justice (ECJ). In the recent Boitelle case, however, a Swiss court did not apply the relevant ECJ case law (Schumacker) when upholding source-based taxation rules that discriminate against ‘frontaliers’ who work in Switzerland but live in France. This note first discusses the legal framework (Community law, the EU-Swiss treaty, income tax implications for ‘frontaliers’). It subsequently summarizes the Boitelle case (facts, arguments, decision of the court). Finally, it places the decision of the Swiss court in the context of settled ECJ internal market and income tax case law

Tax Sustainability in an EU and International Context

With this book, you will gain unique insights and a wider perspective on the impact of taxes on sustainable development in the European Union and worldwide. Based on multidisciplinary analyses, it takes an in-depth look at how tax systems can help or hinder the achievement of the Sustainable Development Goals. A must-read for public finance experts, tax experts and sustainable development experts

Swiss court denies European frontier workers their "Schumacker" rights (comment on the 31 August 2009 decision of the Geneva based "Commission Cantonale" in the "Boitelle" Case

The Community law principle of free movement of persons entails a broad prohibition of discrimination including by means of tax provisions. The Bilateral EU-Swiss Treaty on free movement of persons contains this same prohibition of discrimination and refers for its proper interpretation to the case law of the European Court of Justice (ECJ). In the recent Boitelle case, however, a Swiss court did not apply the relevant ECJ case law (Schumacker) when upholding source-based taxation rules that discriminate against ‘frontaliers’ who work in Switzerland but live in France. This note first discusses the legal framework (Community law, the EU-Swiss treaty, income tax implications for ‘frontaliers’). It subsequently summarizes the Boitelle case (facts, arguments, decision of the court). Finally, it places the decision of the Swiss court in the context of settled ECJ internal market and income tax case law

Value Added Tax and the Digital Economy: The 2015 EU Rules and Broader Issues

A fast-growing portion of overall taxable consumption is now realized via online supplies and this ‘digital economy’ is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of: ; the digital ‘fixed establishment’; businesses as tax collectors; auditing under MOSS; Internet search engines; virtual currencies (such as bitcoins); cloud computing; and technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed. Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a ‘must’ for all public and private sector professionals concerned with VAT