欧洲法院判例法中的欧洲税法概念:税收概念、有效商业理由、预扣税和债务人主要利益中心

ERN: Taxation Pub Date : 2013-06-01 DOI:10.2139/SSRN.2289370

Ana Gabriela Rocha

{"title":"欧洲法院判例法中的欧洲税法概念:税收概念、有效商业理由、预扣税和债务人主要利益中心","authors":"Ana Gabriela Rocha","doi":"10.2139/SSRN.2289370","DOIUrl":null,"url":null,"abstract":"This paper analyzes the development on the ECJ’s case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders. The European law concepts of tax vs. fee, valid commercial reasons on the Merger Directive, withholding tax on the Parent-Subsidiary Directive and center of main interests of the debtor on the Insolvency Regulation are analyzed.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2013-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"European Tax Law Concepts in the ECJ's Case Law: The Concepts of Tax, Valid Commercial Reasons, Withholding Tax and Centre of Main Interests of the Debtor\",\"authors\":\"Ana Gabriela Rocha\",\"doi\":\"10.2139/SSRN.2289370\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper analyzes the development on the ECJ’s case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders. The European law concepts of tax vs. fee, valid commercial reasons on the Merger Directive, withholding tax on the Parent-Subsidiary Directive and center of main interests of the debtor on the Insolvency Regulation are analyzed.\",\"PeriodicalId\":105680,\"journal\":{\"name\":\"ERN: Taxation\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2013-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2289370\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2289370","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

本文分析了欧洲法院判例法中四个欧洲税法概念的发展，这是由于欧洲法律对国家法律秩序的自主解释而成为可能的。分析了欧洲法律中税收与费用的概念、并购指令上的正当商业理由、母子指令上的预扣税以及破产规则上的债务人主要利益中心。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

European Tax Law Concepts in the ECJ's Case Law: The Concepts of Tax, Valid Commercial Reasons, Withholding Tax and Centre of Main Interests of the Debtor

This paper analyzes the development on the ECJ’s case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders. The European law concepts of tax vs. fee, valid commercial reasons on the Merger Directive, withholding tax on the Parent-Subsidiary Directive and center of main interests of the debtor on the Insolvency Regulation are analyzed.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

ERN: Taxation

自引率

0.00%

发文量

期刊最新文献

Analysis of Goods and Services Tax (GST) impact on Indian Automobile Industry The Impact of the COVID-19 Shock on Labour Income Inequality: Evidence from Italy The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic Supporting Carbon Taxes: The Role of Fairness Protectionism and the Effective Lower Bound in the Euro Area