Double (Non-)Taxation and EU Law

Explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena
Christoph Marchgrabe
Marzo 2017
Kluwer Law International
Biblioteca Digital smarteca
144,39 €
(IVA Inc.)

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Double (Non-)Taxation and EU Law provides a comprehensive analysis of EU law’s impact on double taxation and double non-taxation. Everywhere new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although the European Commission and the OECD’s BEPS project have been a hot topic for some time, and double non-taxation being among the main issues the BEPS project intends to address, there has been little discussion of the effect of EU law on their implementation. This book aims to remedy that omission by addressing this crucial subject and its practical impact.

What’s in this book:

Among the issues dealt with in the course of the analysis are the following:

  • locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers;
  • hybrid mismatch arrangements as a prime example of double non-taxation;
  • political efforts undertaken within the EU in order to address double taxation and double non-taxation;
  • double non-taxation in the European VAT system;
  • the convergence of the fundamental freedoms and the State aid rules;
  • the ECJ’s dilemma concerning juridical double taxation;
  • the deviating approach with regard to economic double taxation;
  • the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation.

The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout the book. The final chapter provides an outlook on possible developments in the future.

How this will help you:

Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Thus, this book serves as a navigator in light of the ongoing implementation of BEPS measures. As a giant step towards greater legal certainty in this challenging area of tax law, this book is a practical handbook for tax authorities, scholars, and tax practitioners across Europe and even beyond.


List of Abbreviations and Acronyms

Chapter 1

Double (Non-)Taxation: Two Legal Phenomena

Chapter 2

Double (Non-)Taxation and EU Tax Policy

Chapter 3

The EU Primary Law Framework in Tax Matters

Chapter 4

The Impact of EU Law on Double (Non-)Taxation

Chapter 5

Concluding and Summarizing Remarks



Christoph Marchgrabe