1. 5 EUROPEAN TAX LAW SYSTEM

2. SUMMARY
The Tax Law System
CE Principles, Freedoms, Revenue Taxation and Vat
The Role of ECJ
Tax Federalism, CE Principles and ECJ
The Vat Directive
The Tax Avoidance and tax cooperation
The Directives on direct taxes concerning M&A, dividends (mother-daughter), interest and royalties

3. 5.1. The Tax Law System

5. 5.2. CE principles, freedoms, revenue taxation and Vat.
1. The different principles and freedoms in CE Treaty: general principles, principles only in tax matters and express prohibitions.
The relevance of the ECHR
2. It is forbidden the adoption of fiscal rules that have the effect of hindering the trade o other forms of economic mobility within the common market
Often there is a contrast with two or more freedoms and with the prohibition of fiscal discriminations between resident and non resident
Possible restriction only after a balance with the interest
- To guarantee the coherence of the national taxation system regarding both national and international framework
- To curb tax evasion and tax avoidance
To guarantee the effectiveness of prevention and control

6. The principles
The principle of proportionality
a) Free movement of goods art.28
Elimination of the custom barriers in the free market in order to prevent that a taxation in entrance might prevent a free and fair completion
Harmonization of VAT rules an excies duties
b) Free movement of people art.45
Freedom of workers; relevance of the deduction of contributions to founds and of other negative elements
Freedom of establishment
c) Right of establishment and free movement of services art.56
Relevance of the rules of both direct and indirect
d) Free movement of capitals art.63

7. 5.3. The role of ECJ in tax matters
1. The general role: ensuring the uniform interpretation and application of EU law in all the member States
2. The proceeding from the national judge to the decision of the Court; the relevance of the conclusions of the General Advocate
3. The role of the ECJ in the application of the treaty principles in tax matters concerning direct taxes
The attention to the prohibition of:
- the direct discrimination against foreign citizens or companies by a different tax treatment
- fiscal aids
- interests of the single State membersmight derogate fron EU principles only t ensure coherence of the national tax system, to prevent fraud and tax avoidance and to ensure the effectiveness of controls an tax audits
4. The role of the ECJ in harmonised taxes (Vat)
5. The role of the ECJ jurisprudence (the ECY case law) in the day by day tax law application (revenue agency, national judge, tax payers)