In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment and the free movement of capital by removing double taxation on dividends, interest, and royalties paid between associated companies, facilitating European integration. Chapters consider the historical evolution of the directives, their interpretation by the Court of Justice, and their practical importance, with specific attention paid to recent developments regarding tax abuse.
Key Features:
Reviews the legislative process and the general objectives of the directives
Provides a detailed article-by-article examination, clarifying procedures, scope, and implementation
Investigates the Court of Justice case law in the context of abuse of the Parent-Subsidiary Directive
Considers the policy underlying the wording of the different provisions and defines core principles, such as relief from double taxation
Practitioners involved in cross-border corporate income taxation in the EU, including tax lawyers and policymakers, will greatly benefit from the book's practical insights and critical recommendations. It is also an essential resource for students and scholars of European tax law and fiscal policy.
Reihe
Sprache
Verlagsort
Zielgruppe
Maße
Höhe: 244 mm
Breite: 169 mm
ISBN-13
978-1-0353-3428-5 (9781035334285)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Edited by Niels Bammens, Professor of Tax Law, Faculty of Law and Criminology and Filip Debelva, Professor of Tax Law, Faculty of Law and Criminology, KU Leuven, Belgium
Contents
1 The Parent-Subsidiary Directive: introduction and preamble: 1
Niels Bammens and Filip Debelva
2 Article 1(1): material scope of application 7
Edoardo Traversa and Fabrizio Pascucci
3 Article 1(2) - 4: abuse 27
Jean-Philippe Van West
4 Article 2-3: personal scope of application of the directive 51
Jasper Korving
5 Article 4: treatment of dividends received 87
Joris Luts and Ward Willems
6 Article 4(2): hybrid entities and the avoidance of double taxation 127
Felix Daniel Martinez Laguna
7 Article 5-7: taxation of outbound dividends 145
Cees Peeters
8 Article 8: implementation 167
Filip Debelva
9 Article 9: repeal of directive 90/435/EEC 169
Filip Debelva
10 Article 10: Entry into force 171
Filip Debelva
11 Article 11: addressees 173
Filip Debelva
12 The interest and royalty Directive: introduction and preamble 175
Niels Bammens and Filip Debelva
13 Article 1: scope and procedure 185
Carla De Pietro
14 Article 2: definition of interest and royalties 213
Filip Debelva
15 Article 3: definition of company, associated company and permanent establishment 243
Christopher (Chris) Thompson
16 Article 4: exclusion of payments as interest or royalties 267
Niels Bammens
17 Article 5: abuse 281
Jean -Philippe Van West
18 Article 6: transitional rules for the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal, and Slovakia 291
Niels Bammens
19 Article 7: implementation 297
Niels Bammens
20 Article 8: review 301
Niels Bammens
21 Article 9: delimitation clause 303
Niels Bammens
22 Article 10: entry into force 305
Niels Bammens
23 Article 11: addressees 307
Niels Bammens
