Business Operations in the European Union — Taxation (Portfolio 7450)
At a glance
I. Introduction and Portfolio Overview
II. The TFEU Fundamental Freedoms and Direct Taxation
III. Merger Tax Directive
IV. Parent-Subsidiary Directive
V. Interest and Royalty Directive
VI. Anti-Tax Avoidance Directives (ATAD1, ATAD 2, ATAD 3)
VII. Pillar Two Directive
VIII. DEBRA Proposal
IX. FASTER Proposal
X. BEFIT Proposal
XI. Transfer Pricing Proposal
XII. Head Office Tax System Proposal
XIII. Arbitration Convention and Double Taxation Dispute Resolution Mechanisms
XIV. European Corporate Vehicles
XV. Capital Duty Directive
XVI. Code of Conduct for Business Taxation
XVII. State Aid and Taxation
XVIII. Value Added Tax
XIX. Excise Duties
XX. Custom Duties
XXI. Carbon Border Adjustment Mechanism
XXII. Administrative Cooperation in the Field of Taxation: From DAC 1 to DAC 8 and Beyond
XXIII. Non-Cooperative Jurisdictions for Tax Purposes
XXIV. Anti-Abuse Doctrine
Abstract
This Portfolio gives an overview of the development of EU law in the direct and indirect tax areas.
While the harmonization or approximation of Member States' legislation in the direct tax field has been slow-evolving process, a wide array of new legislative initiatives have seen the light in recent years. In addition, the case law of the Court of Justice of the European Union has, over time, evolved into a substantial source of “negative integration.” Analysis of the case law of the CJEU is therefore a common thread running through the Portfolio.