scholarly journals Countering the corporate tax avoidance in the Court of Justice of the European Union practice

2021 ◽  
Vol 5 (3) ◽  
pp. 178-194
Author(s):  
К. A. Tasalov ◽  
S. G. Sokolova ◽  
D. M. Osina
Keyword(s):  
European Union ◽  
Member State ◽  
Tax Avoidance ◽  
Internal Market ◽  
Eu Law ◽  
The European Union ◽  
Corporate Tax ◽  
Fundamental Freedoms ◽  
Abuse Of Law ◽  
The Eu

The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this paper is to conduct a comprehensive research of the issues of countering the corporate tax avoidance in the CJEU practice. For this reason the authors set the following tasks: (1) to consider the concept of abuse of law, developed by the CJEU practice, with respect to corporate tax avoidance; (2) to identify the interaction between national anti-avoidance rules and fundamental freedoms of the internal market as established by the CJEU practice; (3) to study the CJEU practice concerning the implementation of tax directives and the application of anti-avoidance measures; (4) to identify the main features of the Directives "Anti-Tax Avoidance Directive" (ATAD) in terms of their potential impact on the development of the CJEU practice.The research methodology includes the application of both general methods of formal logic (including analysis, synthesis, deduction and induction) and special legal methodology (formal legal and comparative legal methods).The main results of the study. The CJEU has repeatedly considered the problem of conflict of national anti-avoidance rules with the fundamental freedoms of the EU internal market. The conflict between these rules is resolved in different ways depending on the type of antiavoidance rules: (1) national rules aimed at countering the abuse of law, and (2) national rules developed to counter tax avoidance, which are strictly applied according to formal criteria, without any requirement to prove abuse of law in a particular situation. The application of national anti-avoidance rules may provide for the exemptions from the regime of fundamental freedoms of the internal market. Where national anti-avoidance rules are not aimed at combating wholly artificial arrangements, but are applied mechanically, due to formal criteria, such rules should apply subject to the legal regime of fundamental freedoms. The CJEU held that the concept of beneficial owner should be applied not only to interest and royalties, but also to the distribution of profits, despite the fact that the provisions of the Parent-Subsidiary Directive do not contain such a concept. EU law prohibits the granting of state aid. National anti-avoidance rules and law enforcement practice may be subject to such a prohibition in cases where they create positive discrimination.Conclusions. When implementing the provisions of the ATAD 1-2, the EU Member States committed numerous breaches of the EU law. It therefore can be expected that the CJEU practice regarding the proper implementation of the Directives may appear in the near future. The general prohibition of abuse of EU law shall apply, even in cases where the EU Member State has not implemented the anti-avoidance mechanisms of tax directives into its national law. The general prohibition of abuse of EU law shall apply despite the principle of legal certainty, which precludes directives from being able by themselves to create obligations for individuals, so the directives cannot be relied upon per se by the Member State as against individuals. Sections 1−2 were contributed by S.G. Sokolova, 3−4.1 by D.M. Osina (section 4.1 in collaboration with K.A. Tasalov), 4.1−7 by K.A. Tasalov (section 4.1 in collaboration with D.M. Osina).

scholarly journals Polish “Entrepreneur” and EU “Undertaking”: Multilingualism and Differences in Legal Identification

2017 ◽  
Vol 52 (1) ◽  
pp. 57-71
Author(s):  
Maciej Etel
Keyword(s):  
European Union ◽  
Member State ◽  
Precise Determination ◽  
Eu Law ◽  
The European Union ◽  
Economic Sphere ◽  
Polish Law ◽  
Legal Identification ◽  
The Eu

Abstract The European Union and its member-states’ involvement in the economic sphere, manifesting itself in establishing the rules of entrepreneurs’ functioning – their responsibilities and entitlements – requires a precise determination of the addressees of these standards. Proper identification of an entrepreneur is a condition of proper legislation, interpretation, application, control and execution of the law. In this context it is surprising that understanding the term entrepreneur in Polish law and in EU law is not the same, and divergences and differences in identification are fundamental. This fact formed the objective of this article. It is aimed at pointing at key differences in the identification of an entrepreneur between Polish and EU law, explaining the reasons for different concepts, and also the answer to the question: May Poland, as an EU member-state, identify the entrepreneur in a different way than the EU?

6. Free movement of persons

2020 ◽  
pp. 121-153
Author(s):  
Matthew J. Homewood
Keyword(s):  
European Union ◽  
Member State ◽  
General Principle ◽  
Internal Market ◽  
Free Movement ◽  
The European Union ◽  
Scope Of Application ◽  
Free Movement Of Persons ◽  
The Right ◽  
The Eu

This chapter discusses the law on the free movement of persons in the EU. Free movement of persons is one of the four ‘freedoms’ of the internal market. Original EC Treaty provisions granted free movement rights to the economically active—workers, persons exercising the right of establishment, and persons providing services in another Member State. The Treaty also set out the general principle of non-discrimination on grounds of nationality, ‘within the scope of application of the Treaty’. All these provisions are now contained in the Treaty on the Functioning of the European Union (TFEU). Early secondary legislation granted rights to family members, students, retired persons, and persons of independent means. The Citizenship Directive 2004/38 consolidated this legislation.

BENEFITS FOR EU CITIZENS: A U-TURN BY THE COURT OF JUSTICE?

2015 ◽  
Vol 74 (2) ◽  
pp. 195-198 ◽  
Author(s):  
Steve Peers
Keyword(s):  
European Union ◽  
Social Welfare ◽  
Member State ◽  
Eu Law ◽  
The European Union ◽  
Welfare Benefits ◽  
Court Of Justice ◽  
Uk Government ◽  
The Uk ◽  
The Eu

THE recent judgment of the Court of Justice of the European Union in the case of Dano (ECLI:EU:C:2014:2358) clarified some important points as regards access to social welfare benefits by EU citizens who move to another Member State. Furthermore, the judgment could have broad implications for any attempts by the UK Government to renegotiate the UK's membership of the EU, which is likely to focus on benefits for EU citizens coming to the UK. This note is an updated and expanded version of my analysis on the EU Law Analysis blog: http://eulawanalysis.blogspot.co.uk/2014/11/benefit-tourism-by-eu-citizens-cjeu.html.

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU-weite Steuerharmonisierung von selbst?

2011 ◽  
Vol 12 (1) ◽  
pp. 47-71 ◽  
Author(s):  
Christina Elschner ◽  
Jost H. Heckemeyer ◽  
Christoph Spengel
Keyword(s):  
European Union ◽  
Investment Decisions ◽  
Tax Rates ◽  
Eu Law ◽  
The European Union ◽  
Corporate Tax ◽  
Cross Border ◽  
Tax Regimes ◽  
Country Specific ◽  
The Eu

AbstractEU law demands that the allocation of factors and goods within the European Union shall not be distorted by taxes. Efforts to formally harmonize corporate tax regimes in Europe have, however, stalled in recent years. What is more, the source principle has prevailed over residence based taxation which is seen to be more in line with EU law. Tax induced distortions of cross-border investment decisions are supposed to be the consequence. Based on country-specific effective average tax rates from 1998 to 2009, this article shows that there is, however, non-coordinated convergence of tax burdens within the EU. Thus, distortions of cross-border investment decisions are limited and decreasing even without formal harmonization.

6. Free movement of persons

2018 ◽  
Author(s):  
Matthew J. Homewood
Keyword(s):  
European Union ◽  
Member State ◽  
General Principle ◽  
Internal Market ◽  
Free Movement ◽  
The European Union ◽  
Scope Of Application ◽  
Free Movement Of Persons ◽  
The Right ◽  
The Eu

This chapter discusses the law on the free movement of persons in the EU. Free movement of persons is one of the four ‘freedoms’ of the internal market. Original EC Treaty provisions granted free movement rights to the economically active—workers, persons exercising the right of establishment, and persons providing services in another Member State. The Treaty also set out the general principle of non-discrimination on grounds of nationality, ‘within the scope of application of the Treaty’. All these provisions are now contained in the Treaty on the Functioning of the European Union (TFEU). Early secondary legislation granted rights to family members, students, retired persons, and persons of independent means. The Citizenship Directive 2004/38 consolidated this legislation.

scholarly journals The Consumer Policy in the Eu Law / Spotrebiteľská Politika V Práve Eú

2016 ◽  
Vol 5 (1) ◽  
pp. 21-26 ◽  
Author(s):  
Jarmila Lazíková
Keyword(s):  
European Union ◽  
Consumer Protection ◽  
Historical Development ◽  
Internal Market ◽  
Consumer Policy ◽  
Eu Law ◽  
Legal Analysis ◽  
The European Union ◽  
Per Se ◽  
The Eu

Abstract Consumer protection is a dominant policy of the EU. Despite this fact, the article 169 of the Treaty on Functioning of the European Union does not enable to adopt the binding legal laws on consumer protection per se. The binding legal laws could be adopted only within the context of other politics and activities on the internal market of the EU. The paper addresses the consumer policy and its status in the EU law by the historical development and legal analysis of the article 169 of the Treaty, secondary law development of consumer protection, jurisprudence, and judicature of the Court of the Justice of the EU.

scholarly journals Unveiling the overlooked freedom – the context of free movement of capital and payments in the EU law

2012 ◽  
Vol 12 (2) ◽  
pp. 129-145
Author(s):  
Ondrej Hamuľák
Keyword(s):  
European Union ◽  
Slow Release ◽  
Internal Market ◽  
Free Movement ◽  
Eu Law ◽  
The European Union ◽  
Court Of Justice ◽  
Treaty Provision ◽  
Free Movement Of Capital ◽  
The Eu

Abstract Free movement of capital and payments represents the youngest of the freedoms within the single internal market of the European Union. Th e title “youngest” points on the very slow release of capital markets within the European Community and the European Union which leads to the tardy development of this freedom. It is young also from the view of the legal effects because it was the last of the freedom where direct effect of basal Treaty provision was accepted by the Court of Justice. In the heading of this article I awarded the forth freedom with the adjective “overlooked” which is clearly my subjective opinion on the approach of the EU law scholars to this part of the internal market law. In the most of the substantive textbooks and casebooks we may find only marginal space devoted to this field, especially in comparison with the other market freedoms. My objective is to off er and general introductive insight to this area and to certain extent cover the emerging gap.

scholarly journals Organizacja administracji ochrony środowiska w Polsce i Unii Europejskiej

2014 ◽  
Vol 12 (2) ◽  
pp. 105-119
Author(s):  
Maciej Jabłoński
Keyword(s):  
European Union ◽  
Member State ◽  
Environmental Protection ◽  
Legal System ◽  
Eu Law ◽  
The European Union ◽  
Acquis Communautaire ◽  
Member States ◽  
The Will ◽  
The Eu

The organization of environmental protection in Poland and the European Union is a mutual connection of competencies and a correlation of systems and rights according to national and EU laws. The legal system of the EU is the result of decades of cooperation undertaken by the will of the Member States known as the acquis communautaire. EU law has primacy over national law, which in practice means that in the event of a conflict between the provisions of national law and EU law, the national law is deemed inapplicable and needs to be adjusted by the Member State.

scholarly journals Agency Design in the European Union

2010 ◽  
Vol 28 (2) ◽  
pp. 309 ◽  
Author(s):  
Herwig C.H. Hofmann
Keyword(s):  
European Union ◽  
Member State ◽  
Legal System ◽  
Eu Law ◽  
The European Union ◽  
Future Perspectives ◽  
Law And Policy ◽  
Multi Level ◽  
Agency Design ◽  
The Eu

This article gives a brief overview of the main features, functions and future perspectives of agencies in the European Union [EU]. It highlights the specific notion of the EU’s highly integrated, multi-level legal system as an explanatory factor for the specificities of agency design. The article looks at agencies in the EU through the lens of the structural and procedural arrangements for their independence and their accountability. The article comes to the conclusion that, generally speaking, accountability and independence are defined by and adapted to the position of an agency within the structure of administrative networks implementing EU law and policy. Their raison d’être is usually to coordinate Member State implementing activities rather than taking on these responsibilities themselves.Cet article présente un bref aperçu des caractéristiques principales, des fonctions et des perspectives d’avenir d’agences au sein de l’Union Européenne [UE]. Il met en évidence la notion particulière que les spécificités de la façon dont les agences sont structurées s’expliquent par le fait que le système juridique de l’UE est hautement intégré et à niveaux multiples. L’article examine des agences de l’UE dans la perspective des arrangements structuraux et procéduraux en vue de leur indépendance et de leur obligation de rendre compte. L’article conclut que de façon générale l’obligation de rendre compte et l’indépendance sont définies par, et adaptées à, la position d’une agence dans le cadre des réseaux administratifs qui appliquent la loi et les politiques de l’EU. Leur raison d’être est généralement de coordonner les activités d’application des États Membres plutôt que d’être chargées elles-mêmes de ces responsabilités.

scholarly journals EU Values Are Law, after All: Enforcing EU Values through Systemic Infringement Actions by the European Commission and the Member States of the European Union

2021 ◽  
Author(s):  
Kim Lane Scheppele ◽  
Dimitry Vladimirovich Kochenov ◽  
Barbara Grabowska-Moroz
Keyword(s):  
European Union ◽  
Member State ◽  
Rule Of Law ◽  
Eu Law ◽  
The European Union ◽  
Basic Principles ◽  
Member States ◽  
The Rule Of Law ◽  
Court Of Justice ◽  
The Eu

Abstract Although compliance with the founding values is presumed in its law, the Union is now confronted with persistent disregard of these values in two Member States. If it ceases to be a union of Rule-of-Law-abiding democracies, the European Union (EU) is unthinkable. Purely political mechanisms to safeguard the Rule of Law, such as those in Article 7 Treaty of European Union (TEU), do not work. Worse still, their existence has disguised the fact that the violations of the values of Article 2 TEU are also violations of EU law. The legal mechanisms tried thus far, however, do not work either. The fundamental jurisprudence on judicial independence and irremovability under Article 19(1) TEU is a good start, but it has been unable to change the situation on the ground. Despite ten years of EU attempts at reining in Rule of Law violations and even as backsliding Member States have lost cases at the Court of Justice, illiberal regimes inside the EU have become more consolidated: the EU has been losing through winning. More creative work is needed to find ways to enforce the values of Article 2 TEU more effectively. Taking this insight, we propose to turn the EU into a militant democracy, able to defend its basic principles, by using the traditional tools for the enforcement of EU law in a novel manner. We demonstrate how the familiar infringement actions—both under Article 258 and 259 TFEU—can be adapted as instruments for enforcing EU values by bundling a set of specific violations into a single general infringement action to show how a pattern of unlawful activity rises to the level of being a systemic violation. A systemic violation, because of its general and pervasive nature, in itself threatens basic values above and beyond violations of individual provisions of the acquis. Certified by the Court of Justice, a systemic violation of EU law should call for systemic compliance that would require the Member State to undo the effects of its attacks on the values of Article 2. The use of Article 260 Treaty on the Functioning of the EU (TFEU) to deduct fines from EU funds due to be received by the troubled Member State would provide additional incentives for systemic compliance. We illustrate this proposed militant democratic structure by explaining and critiquing what the Commission and Court together have done to reign in the governments of Hungary and Poland so far and then showing how they can do better.

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