The Direct Taxation
The Direct Taxation
Indirect taxation calls for a high degree of harmonization as it affects the free movement of goods and services. This is not the case for direct taxation, which is why the Treaty establishing the European Community (EC Treaty) does not make specific provision for the alignment of direct taxation.
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Indirect taxation calls for a high degree of harmonization as it affects
the free movement of goods and services. This is not the case for direct
taxation, which is why the Treaty establishing the European Community (EC
Treaty) does not make specific provision for the alignment of direct taxation.
Some aspects of direct taxation do not need to be harmonized or coordinated
and are left entirely to the discretion of the Member States. The situation is
somewhat different when direct taxation has an impact on the four freedoms
enshrined in the EC Treaty (free movement of goods, persons, services and
capital) and the right of establishment of persons and businesses. National
taxation systems must respect these four fundamental freedoms. However, direct
taxation systems have never been harmonized in the Community.
This area of European taxation is still rather unclear and rife with open
questions. Consequently, the expert analysis offered in this book will be of
significant interest to many international tax practitioners and academics.
Among the areas addressed by this work are the following: