The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case Law Cécile Brokelind - Lund University Department of Business Law School.

Slides:



Advertisements
Similar presentations
Corporate Income Taxes in the EU: An Economic Assessment of the Role of the ECJ Comments by Alan J. Auerbach Alan J. Auerbach April 24, 2006.
Advertisements

THOMAS HEMMELGARN AND GAETAN NICODÈME Tax Coordination in Europe: Assessing the first years of the EU- Savings Taxation Directive Rakesh NICHANAMETLA.
1 International Taxation on the Road to Economic Recovery Clemens Fuest University of Oxford IFA Trilateral Meeting London, November 3 rd, 2010.
Case C-303/07 Aberdeen Property Susanna Kuisma Pepe Tamminen.
ATO perspective on international tax administration issues Jim Killaly Deputy Commissioner of Taxation Large Business and International.
10 th Anniversary of The Chamber of Tax Advisers Russia International Tax Congress Marriott Grand Hotel, Moscow 2 & 3 February 2012 Mr Gil Levy – President.
CJEU CASE C-338/11 – Santander Asset Management SGIIC and Others Judgment of the Court (Third Chamber) of 10 May European Tax Law 32E22000 Mikko.
INTRODUCTION: In recent years integration has been achieved through tax harmonisation and through European Court of Justice (ECJ) case law This integration.
The link between the acte éclairé/clair doctrine and state liability Dennis Weber Professor European Corporate Tax Law Loyens & Loeff Judge Court of Appeals.
Case Diana Elisabeth Lindman v Skatterättelsenämnden (Reference for a preliminary ruling from the Ålands Förvaltningsdomstol (Finland)) Case C-42/02 Lindman.
Swedish-Swiss tax treaty and tax treaty overide in Swedish courts Mattias Dahlberg, professor of fiscal law, Faculty of Law, Uppsala university
Case C48/11 Veronsaajien oikeudenvalvontayksikkö ( Tax Recipients' Legal Services Unit) v A Oy Katja Tiainen Anne Koskela
Free Movement of Capital 1. Late-comer of liberalization Compared to the other basic freedoms the liberalization of international capital flows within.
Asst. Prof. Dr. Alexander Bürgin IUE1 European Union Law and the Courts Repetition.
CFC rules & Cadbury Schweppes case C-196/04
CJEU Case C-231/05, AA Oy Finnish Corporate Contribution System Antti Lehtola
1 DIRECT TAXATION AND EUROPEAN LAW (the recent case law of the ECJ) Melchior WATHELET Professor of European Law at the Universities of Louvain-La-Neuve.
Acte clair and Taxation Paul Farmer. Introduction Personal impressions (not Commission position) General comments on acte clair doctrine and the attitude.
1 ETG Malta 2010 : Impact of EU on national tax measures.
An introduction to Gov....  State defined: autonomous political unit (commonly “country”)  Essential Features (4) ◦ Population ◦ Territory ◦ Sovereignty.
What is Government? Government is the institution through which a society makes and enforces it’s public policies.
Ministry of Finance of Estonia Conference in Vilnius 9 December 2004 “Recent Development and Current Challenges in the field of Public Procurement in Europe”
EU competition policy and healthcare services Diane Dawson Corpus Christi College Cambridge Based on forthcoming paper with Lyndsay Mountford.
State liability in case of an erroneous decision of the highest domestic judiciary Dr. Adam Zalasiński European Commission, DG TAXUD, and Nicolas Copernicus.
Examine the functions of two of the three branches of government.
1 Panel 2 “Acte Clair” in ECJ Decisions on direct tax discrimination The example of host state discrimination against foreign owned permanent establishments.
Panel 3 Acte Clair in ECJ Decisions on justifications for direct tax discrimination By Servaas van Thiel.
Institute for Austrian and International Tax Law ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF ECJ JUDGMENTS Prof. Dr.
C1 – Principles of Government S1 – Government & the State.
Central government in the planning of municipal revenues and controlling financial sustainability in municipalities Audit department 3, Vilnius division,
Barriers to Trade and Investment Attraction in the Republic of Moldova.
Consequences of the Acte Clair Doctrine for the Greek Courts – Questions of Temporal Effect Lisbon, 17 – 18 September 2007 Dr. Georgios Matsos, LL.M. Thessaloniki,
Re-launch of the Common Consolidated Corporate Tax Base (CCCTB)
Interpretation of Direct Taxation Issues by the ECJ ‑ The Meaning and Scope of the Acte Clair Doctrine Lisbon September 2007 Francisco Alfredo García.
Unit 3: Politics and Civics. What is Government I can define government, and determine what basic powers every government has.
Interpretation of Direct Taxation Issues by the ECJ ‑ The Meaning and Scope of the Acte Clair Doctrine Lisbon September 2007 Francisco Alfredo García.
The Judicial Branch Article III. Purpose Interpret Laws Interpret Laws Determine if laws and actions are constitutional Determine if laws and actions.
1 How to comply with tax law provision on short selling? Per Classon, Justice of the Swedish Supreme Administrative Court.
The interpretation of the Acte Clair Doctrine by the tax administrations and courts in the EC Member States Ekkehart Reimer, Universität Heidelberg Lisbon,
What is Government? Government is the institution through which a society makes and enforces it’s public policies.
Taxation and Economic Growth: Introductory Remarks* By Vito Tanzi ** * Session on Taxation and Growth. International Conference, Confederation of Swedish.
KHO:2008:23 Finnish Dividend Taxation of EU Individuals.
The interpretation of the acte clair doctrine by the tax administrations and courts in EC Member States The Dutch practice Dennis Weber Professor European.
F6 Taxation (UK). Section A: The UK tax system Section B: Income tax liabilities Section C: Chargeable gains Section D: Corporation tax liabilities Section.
Advantage of Brcko District legal system and what should be changed for better.
Michel Aujean Former Director of Tax Policy EU Commission, Associé Taj, France Coordination of tax policies in the EU: the case of anti-abuse measures.
Cross-border merger and final losses (C-123/11 A Oy, KHO 2013:155)
Intra-Group Financial Transfers
European Union Institutions Law Making
Unit 2: Distribution of Taxes Arvind Ashta ESC Dijon- Pole Finance
5 EUROPEAN TAX LAW SYSTEM
4. THE TAX LAW RESERVE IN TAXATION
CADBURY SCHWEPPES CASE C-196/04, 12 SEPTEMBER 2006.
Parliamentary and European Law Making Institutions of the European Union Notes:
Main events in the reform history of US partnership taxation.
Conference on Territorial Income Taxation
Valentin Savov Attorney of Law (LL.M. Leiden)
Precedent Key points.
How to comply with tax law provision on short selling?
STUDYING, PROVIDING SERVICES, AND ESTABLISHING IN ANOTHER EU STATE.
National remedies and national actions
Examine the functions of two of the three branches of government.
Free Movement of Workers in the EU
Free Movement of Workers in the EU
Free movement of persons
STUDYING, PROVIDING SERVICES, AND ESTABLISHING IN ANOTHER EU STATE.
Review of Motor Insurance Directive
7-1: The Federal Court System
European Business Law Lecture 4 March 28th, 2019.
Presentation transcript:

The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case Law Cécile Brokelind - Lund University Department of Business Law School of Economics and Management

2 L U N D U N I V E R S I T Y SWEDISH CASES Free movement of capital Difficulties with the leave to appeal procedure Clear reliance on the Bachmann defense and the Futura Territoriality Principle in cases not referred Too few cases? 52 preliminary rulings sent as of 1995 in total (Finland 38, Austria 261) 8 preliminary rulings in income tax law ( ) 6 from Supreme Administrative Court (5 from SRN) one pending 2 from lower courts Cases referred Types of cases referred

3 L U N D U N I V E R S I T Y SWEDISH CASES Foreign insurance policy (49EC) Stock options and exit taxation (39EC) Group taxation (56+58EC) Guernsey Exit taxation (42 EC) Malta 3 Group contribution cases Clear reliance on the Bachmann defense and the Futura Territoriality Principle in cases not referred Dynamic approach of tax authorities towards EC law (explains less cases or cases not referred to ECJ) Cases not referred Types of recent pending cases at SRN

4 L U N D U N I V E R S I T Y Earlier case law 22/10 Not145 17/8 Ref 47 Ref38 Ref 43 18/10 Ref 86 29/10 BODLUND 4/7 Söderberg 4/7 Mogren 29/10 Gambro 17/9 Ref 84 22/10 Elenius Safir 28/4/96 Xab & Yab 18/11/99 X & Y 21/11/02 Skandia 26/6/03 30/3 Örfelt 11/3 lasteyrie Wallentin 1//7 7/6 ref /10 Comm/S W /2 not7 27/4 Littorin 20/9 Bergen 29/9 Traneus 06 Bouanich 16/1 24/3 Cylinda 4/4 CFC 30/5 Lindex 1/11 Europress 6/7 Y.Rocher 1/04 Comm/SW CG 02 8/7 Exit 4/5 Ref 21 3/2 Tauson 29/6 not135 C-101/05. 15/6 Ref 53 30/5 Palazzini 16/5 Mogren 29/3 Merger invest

Feedback: Privacy Policy Feedback
Do Not Sell My Personal Information
About project: SlidePlayer Terms of Service

© 2025 SlidePlayer.com. Inc. All rights reserved.