Inhaltsverzeichnis

Introduction to European Tax Law on Direct Taxation
Inhaltsverzeichnis
Preface 4th edition
List of Authors
List of Abbreviations
Chapter 1 – The Sources of EU Law Relevant for Direct Taxation
Chapter 2 – The Coordination of Tax Policies in the EU
Chapter 3 – The Relevance of the Fundamental Freedoms for Direct Taxation
Chapter 4 – The State Aid Provisions of the TFEU in Tax Matters
Chapter 5 – The Parent-Subsidiary Directive
Chapter 6 – The Merger Directive
Chapter 7 – The Interest and Royalty Directive
Chapter 8 – Mutual Assistance in Direct Tax Matters
- I. The Directive on Mutual Assistance in the Assessment of Taxes in the Field of Direct Taxation
  - A. Background and History
  - B. Scope of the Directive
  - C. Organization (Art. 4)
  - D. Exchange of Information
  - E. Other Forms of Cooperation
  - F. Grounds for Refusal of Assistance
  - G. Standard Forms and Language (Arts. 20 and 21)
  - H. Use of Information Received and Secrecy Provisions
  - I. Taxpayer rights
  - J. Exchange of Information and Third Countries
  - K. Comparison and Relationship to Bi- and Multilateral Provisions on the Exchange of Information
  - L. Relevance of the Directive in the CJEU’s Case Law on the Fundamental Freedoms
  - M. Overview of the Exchange of Information Directive
- II. The Directive on Mutual Assistance in the Recovery of Tax Claims
  - A. Background and History
  - B. Scope of the Directive
  - C. Organization (Art. 4)
  - D. Types of Assistance
  - E. Uniform Instrument Permitting Enforcement (Art. 12)
  - F. Standard Forms and Language (Arts. 21 and 22)
  - G. Grounds for Refusal of Assistance
  - H. Statute of Limitation (Art 19)
  - I. Costs (Art. 20)
  - J. Use of Information Received and Secrecy Provisions (Art. 23)
  - K. Comparison and Relation to Bi- and Multilateral Provisions on the Recovery of Tax Claims
  - L. Relevance of the Directive in the CJEU’s Case Law on the Fundamental Freedoms
  - M. Overview of the Tax Collection Directive
- III. The Savings Directive
  - A. Introduction: Why Have a Savings Directive? And Why Repeal It?
  - B. Exchange of Information: The Basic Mechanism
  - C. Extending the Idea of the Savings Directive: Agreements with Dependent and Associated Territories and Third Countries
Chapter 9 – The EU Arbitration Convention
Attachment

Michael Lang/Pasquale Pistone/Josef Schuch/Claus Staringer

Introduction to European Tax Law on Direct Taxation

4. Aufl. 2016

ISBN: 978-3-7073-3083-0

Folgeauflage 8. Aufl. 2024 verfügbar

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Introduction to European Tax Law on Direct Taxation (4. Auflage)

I. S. 206The Directive on Mutual Assistance in the Assessment of Taxes in the Field of Direct Taxation

A. Background and History

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The first Directive on Mutual Assistance in the Assessment of Taxes in the field of direct taxation (hereinafter “Exchange of Information Directive”) entered into force in December 1977. The Directive was drafted with a view to providing for an efficient exchange of information between the Member States in order to counter new forms of tax evasion and avoidance, which are increasingly assuming a multinational character. Therefore, the Directive aims at strengthening the collaboration between tax administrations within the European Union in accordance with common principles and rules. This first Exchange of Information Directive provided a framework for exchange of information on request only and has been revised several times.

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For the specific area of cross-border interest payments, in 2003 the Council adopted the Savings Directive which aimed at effective taxation of cross-border interest payments in the state of residence of individuals. This ultimate aim is to be achieved by obligatory and automatic exchange of information between the competent authorities of t...