Inhaltsverzeichnis

Introduction to European Tax Law on Direct Taxation
Inhaltsverzeichnis
Preface 5th edition
List of Authors
List of Abbreviations
Chapter 1 – The Sources of EU Law Relevant for Direct Taxation
Chapter 2 – Coordination of Tax Laws and 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 Royalties Directive
Chapter 8 – The Anti-Tax Avoidance Directive
Chapter 9 – Mutual Assistance in Direct Tax Matters
- I. The Directive on Administrative Cooperation 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
  - I. Data Protection
  - J. Taxpayer rights
  - K. Exchange of Information and Third Countries
  - L. Comparison and Relationship to Bi- and Multilateral Provisions on the Exchange of Information
  - M. Relevance of the Directive in the CJEU’s Case Law on the Fundamental Freedoms
  - N. Overview of the Directive on Administrative Cooperation
- 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. Beyond the Idea of the Savings Directive: Agreements with Dependent and Associated Territories and Third Countries
Chapter 10 – The EU Arbitration Convention and Directive
Appendix

Michael Lang/Pasquale Pistone/Josef Schuch/Claus Staringer

Introduction to European Tax Law on Direct Taxation

5. Aufl. 2018

ISBN: 978-3-7073-3846-1

Folgeauflage 8. Aufl. 2024 verfügbar

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Introduction to European Tax Law on Direct Taxation (5. Auflage)

I. S. 257The Directive on Administrative Cooperation in the Field of Direct Taxation

A. Background and History

710

The first Directive on Mutual Assistance in the Assessment of Taxes in the field of direct taxation 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. This first Directive provided a framework for exchange of information on request only and was revised several times.

711

With regard to cross-border interest payments specifically, in 2003, the Council adopted Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (hereinafter: the Savings Directive), which was aimed at effective taxation of cross-border interest payments in the State of residence of individuals. This ultimate aim was achieved by introducing obligatory and automatic exchange of information at regular intervals for the first time. Except for this specific area of interest payments to individuals, there was no legal basis under EU law providing for mand...