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See detailLuxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
Haslehner, Werner UL

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU – Recent Developments in Direct Taxation 2015 (2016)

Luxembourg’s tax credit for pensioners is not grandet to pensioners receiving exclusively foreign pension income. This creates a disadvantage liable to impede the exercise of the free movement of workers ... [more ▼]

Luxembourg’s tax credit for pensioners is not grandet to pensioners receiving exclusively foreign pension income. This creates a disadvantage liable to impede the exercise of the free movement of workers to the extent that it makes it less desirable for a citizen of Luxembourg to move to another Member State to take up work if she intends to return to Luxembourg after retirement. This contribution argues that there is no justification for that disadvantage, rendering Luxembourg's law incompatible with EU law. [less ▲]

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See detailThe Effect of a Tax Treaty Tie-breaker for Dual Residents
Haslehner, Werner UL

in Lang, Michael; Owens, Jeffrey; Pistone, Pasquale (Eds.) et al Tax Treaty Case Law around the Globe 2015 (2016)

Case 33872C, which was decided by Luxembourg’s Cour administrative on 18 December 2014, concerned two questions of tax treaty law: first, whether the taxpayer in question was a resident of Luxembourg or ... [more ▼]

Case 33872C, which was decided by Luxembourg’s Cour administrative on 18 December 2014, concerned two questions of tax treaty law: first, whether the taxpayer in question was a resident of Luxembourg or Germany during the tax period concerned in accordance with the tie-breaker rule of the applicable double taxation convention (DTC); and second, what was the effect of that qualification for the application of domestic tax law provisions in Luxembourg that do not affect Germany’s taxing right as guaranteed in the DTC. Does the tie-breaker rule in Article 4(1) of the OECD Model determine how a dual-resident taxpayer is to be treated under domestic law or does it merely serve to allocate the role of residence country and source country, respectively? The court answered this question in the negative, holding that the taxpayer was a resident of Germany under the tax treaty tie-breaker rule, but that the tax treaty did not prevent Luxembourg from treating him (a non-resident under the terms of the tax treaty) as a resident to the extent that doing so did not violate Germany’s primary taxing right, which resulted in (progressive) joint taxation with his spouse in Luxembourg. The court's reasoning is sound based on general principles of the relationship between domestic law and tax treaties, but did not address more intricate arguments that arise from the concrete wording of the treaty. This contribution explores these in addition to analysing the court's decision. [less ▲]

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See detailLandmark Decisions of the ECJ in Direct Taxation
Haslehner, Werner UL; Kofler, Georg; Rust, Alexander

Book published by Kluwer Law International (2015)

This book is the result of a conference held at the University of Luxembourg on 23 January 2014, which aimed to analyse the Court of Justice’s most important decisions on direct taxation and their ... [more ▼]

This book is the result of a conference held at the University of Luxembourg on 23 January 2014, which aimed to analyse the Court of Justice’s most important decisions on direct taxation and their transformative impact on direct taxation in the EU over the last three decades. Each chapter in this book is based on the authors’ presentations at the conference, in which they focused on a particular landmark decision of the Court of Justice as a starting point for the development of a specific doctrine and followed its development through decisions in later years, critically assessing the strengths and weaknesses of the Luxembourg Court’s reasoning and its path through the complex field of cross-border income taxation. Due to the nature of this project, the individual chapters’ topics, such as the Schumacker doctrine, the Marks & Spencer exception, or the impact of Cadbury Schweppes, will seem familiar to readers who are well versed in EU tax law. Yet, the depth of the analysis of each landmark case, which is explored from its historic roots and original reasoning, allows the reader to gain an unparalleled understanding of the development and minute changes in the relevant subsequent jurisprudence as the authors chart a way through the nuances of the Court’s arguments. Necessarily a snapshot of the current state of the law, it allows this book to remain relevant as the jurisprudence develops further over the years to come. [less ▲]

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See detailThe Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy
Haslehner, Werner UL

in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Landmark Decisions of the ECJ in Direct Taxation (2015)

This contribution analyses the evolution of the case law of the European Court of Justice concerning the taxation of permanent establishments, from its very beginning with the famous "Avoir Fiscal ... [more ▼]

This contribution analyses the evolution of the case law of the European Court of Justice concerning the taxation of permanent establishments, from its very beginning with the famous "Avoir Fiscal" judgement of 1986. Taking that decision as a starting point, it traces its influence on the Court's direct tax jurisprudence over the subsequent three decades. It shows that, while most principles established by the Court back then are still alive in current doctrine, several elements of its reasoning have still not been resolved in a satisfactory manner, despite the explosion of cases on similar issues over the years. [less ▲]

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See detailImplications of the BEPS-initiative for a small country like Luxembourg
Haslehner, Werner UL

in Georges, Nathalie; Schronen, Danielle; Urbé, Robert (Eds.) Sozialalmanach 2015 (2015)

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See detailArticle 10. Dividends
Haslehner, Werner UL

in Reimer, Ekkehard; Rust, Alexander (Eds.) Klaus Vogel on Double Taxation Conventions (2015)

Extensive commentary on Article 10 of the OECD Model Tax Convention, the UN model tax convention and the implementation of the rule concerning the taxation of cross-border dividends in international tax ... [more ▼]

Extensive commentary on Article 10 of the OECD Model Tax Convention, the UN model tax convention and the implementation of the rule concerning the taxation of cross-border dividends in international tax treaty practice. [less ▲]

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See detailArticle 11. Interest
Haslehner, Werner UL

in Reimer, Ekkehard; Rust, Alexander (Eds.) Klaus Vogel on Double Taxation Conventions (2015)

Extensive Commentary on Article 11 of the OECD Model Tax Convention, the UN Model Tax Convention and the implementation of the rule concerning the taxation of cross-border interest payments in ... [more ▼]

Extensive Commentary on Article 11 of the OECD Model Tax Convention, the UN Model Tax Convention and the implementation of the rule concerning the taxation of cross-border interest payments in international tax treaty practice. [less ▲]

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See detailTax Incentives and Public Finance in Response to Natural Disasters: a Comparative Assessment of Austria and Germany
Haslehner, Werner UL

in Basilavecchia, Massimo; Del Federico, Lorenzo; Mastellone, Pietro (Eds.) Tax Implications of Natural Disasters and Pollution (2015)

Austria and Germany have introduced a number of legal measures to cope with natural disaster events. Considering the similarity of the risks both countries face, coupled with their close socio-economic ... [more ▼]

Austria and Germany have introduced a number of legal measures to cope with natural disaster events. Considering the similarity of the risks both countries face, coupled with their close socio-economic, cultural, and legal ties, it is hardly surprising that both countries have also taken comparable approaches to address these risks. Once the veil of the existing similarities has been pierced, however, a number of differences in detail become visible, which provide a basis for an in-depth discussion on the options available to States in dealing with the financial and economic hardship caused by natural disasters to both individuals and businesses. It is the purpose of this contribution to present and analyse the multitude of measures taken by both countries, to draw a comparison between the approaches and to pinpoint various differences, in the hope that this exercise allows the reader to draw conclusions on the available options for aid policy and their respective merits. To this end, the contribution is divided into three main sections. The first part analyses the legal framework for direct financial transfers to disaster victims and tries to contrast both countries approaches with possible alternatives. The second part addresses the various tax relief mechanisms available in both countries and critically considers the interaction of these measures with the provision of direct financial aid. The third part provides a brief overview over the EU Commission’s assessment of both types of measures against the backdrop of EU State Aid rules. A short summary of results concludes the contribution. [less ▲]

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See detailThe practical protection of taxpayers' fundamental rights - Austria
Haslehner, Werner UL

in International Fiscal Association (Ed.) The practical protection of taxpayers' fundamental rights (2015)

The contribution assesses the practical protection of taxpayer rights in Austria, the development of the mechanisms to improve that protection and possible remaining shortcomings. It is part of a study ... [more ▼]

The contribution assesses the practical protection of taxpayer rights in Austria, the development of the mechanisms to improve that protection and possible remaining shortcomings. It is part of a study that aims at identifying minimum standards and global best practices with respect to the protection of taxpayer rights. [less ▲]

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See detailAdvance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)
Haslehner, Werner UL

in Lang, Michael; Rust, Alexander; Schuch, Josef (Eds.) et al ECJ - Recent Developments in Direct Taxation 2014 (2015)

The Chapter assesses the action taken by Luxembourg against a Commission decision related to its investigation of Luxembourg's advance ruling practice in tax matters. It critically reviews the arguments ... [more ▼]

The Chapter assesses the action taken by Luxembourg against a Commission decision related to its investigation of Luxembourg's advance ruling practice in tax matters. It critically reviews the arguments of the Commission and the Luxembourg government concerning the limits of investigative powers of the Commission in state aid review procedure, especially with respect to areas with necessary discretion for the administration. [less ▲]

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See detailLuxembourg: The Standard of "Foreseeable Relevance"
Haslehner, Werner UL

in Kemmeren, Eric; Smit, Daniel; Essers, Peter (Eds.) et al Tax Treaty Case Law around the Globe 2014 (2014)

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See detailLuxembourg: Disclosure of Information Requests in Court
Haslehner, Werner UL

in Kemmeren, Eric; Smit, Daniel; Essers, Peter (Eds.) et al Tax Treaty Case Law around the Globe 2014 (2014)

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See detail"Consistency" and Fundamental Freedoms: The Case of Direct Taxation
Haslehner, Werner UL

in Common Market Law Review (2013), 50(3), 737-772

This article undertakes it to analyse and pinpoint the significance of the principle of "consistency" for the interpretation of the fundamental freedoms, taking direct tax law as an example of a subject ... [more ▼]

This article undertakes it to analyse and pinpoint the significance of the principle of "consistency" for the interpretation of the fundamental freedoms, taking direct tax law as an example of a subject matter that falls squarely into the competence of the Member States. As such, direct taxation provides a prime example for the conflicting principles of national parliamentary sovereignty and quasi-constitutional supranational limits to this sovereignty and thus an ideal case for such analysis. It shows that many of the peculiarities of the ECJ decisions on tax discrimination can be reconceptualised and understood in terms of the idea of consistency. Through the discussion of the main justifications unique to direct tax cases, the article also reveals the Court of Justice's inconsistencies in respect of its application of that central idea and advocates a more stringent approach to improve the transparency of the case law and thus, in turn, its consistency. This approach is explained in more detail by reference to different tests for consistency to be employed on each stage of the proportionality analysis, and defended against possible objections to different standards of the concept. [less ▲]

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See detailAuslandsverluste und ausländisches Steuerrecht: Neuregelung durch das 1. StabG 2012
Haslehner, Werner UL; Kofler, Georg

in Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht (2012), (7), 9-26

Durch das 1. StabG wurde die Hereinnahme von „befreiten“ Betriebsstättenverlusten und von Verlusten ausländischer Gruppenmitglieder mit dem nach ausländischem Steuerrecht ermittelten Verlustbetrag ... [more ▼]

Durch das 1. StabG wurde die Hereinnahme von „befreiten“ Betriebsstättenverlusten und von Verlusten ausländischer Gruppenmitglieder mit dem nach ausländischem Steuerrecht ermittelten Verlustbetrag gedeckelt. Dadurch soll schon auf Ebene der Verlusthereinnahme das Problem der bisherigen unzureichenden Nachversteuerung gelöst werden, das dadurch entstand, dass der hereinzunehmende Verlust zwar nach inländischem Steuerrecht ermittelt wurde, die Nachversteuerung aber auf die Verlustverwertung nach ausländischem Steuerrecht rekurrierte. Die Neuregelung begegnet allerdings systematischen Bedenken und stellt durch seine Bindung an das ausländische Steuerrecht weiterhin einen Fremdkörper im Ertragsteuersystem dar. Nach einer Vorstellung der bisherigen Problemlage und der Neuregelung soll daher in diesem Beitrag der Versuch unternommen werden, als mögliche Alternative zur nunmehrigen Einschränkung der Verlusthereinnahme eine Nachversteuerungssystem zu entwickeln, das durch das ausschließliche Abstellen auf österreichisches Steuerrecht die bisherigen Probleme sachgerecht und systematisch korrekt lösen würde. [less ▲]

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See detailMaterielle Selektivität von Steuerbeihilfen im Lichte des Gibraltar-Urteils des EuGH
Haslehner, Werner UL

in Jaeger, Thomas; Haslinger, Birgit (Eds.) Jahrbuch Beihilferecht 2012 (2012)

Die Feststellung der Selektivität einer Maßnahme steht typischerweise im Zentrum einer Prüfung im Lichte beihilferechtlicher Vorgaben. Zumal bei steuerlichen Regelungen liegt darin auch die fundamentale ... [more ▼]

Die Feststellung der Selektivität einer Maßnahme steht typischerweise im Zentrum einer Prüfung im Lichte beihilferechtlicher Vorgaben. Zumal bei steuerlichen Regelungen liegt darin auch die fundamentale Schwierigkeit, ein Referenzsystem „normaler Besteuerung“ zu definieren, an deren Maßstab ihr Ausnahmecharakter bestimmt werden kann. In seiner jüngsten Rechtsprechung scheint der EuGH mit einem revolutionären Ansatz zu reagieren, indem er der Qualifikation bestimmter Steuersysteme als „intrinsisch selektiv“ durch die Kommission zustimmt, wodurch der Bezug zu einem Referenzsystem „normaler Besteuerung“ scheinbar redundant wird. Dies wirft die Frage auf, ob die Mitgliedstaaten ihre bisher unangetastete Freiheit, die Grundstruktur ihrer Steuersysteme ungeachtet beihilferechtlicher Überlegungen zu gestalten, bereits verloren haben, und wo gegebenenfalls die Grenzen dieser Freiheit zu ziehen sind. Dieser Beitrag versucht, ausgehend vom jüngst ergangenen Gibraltar-Urteil des EuGH eine Antwort auf diese Frage zu geben. [less ▲]

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See detailAnnex to Chapter 9: Recent developments in the European Legal Tax Order
Haslehner, Werner UL

in Amatucci, Andrea (Ed.) International Tax Law (2012)

Considerable formal and – to a lesser extent – material changes in the setup of the European Legal Order in recent years have implicated an unchanged need for a European Legal Tax Order. Legislative ... [more ▼]

Considerable formal and – to a lesser extent – material changes in the setup of the European Legal Order in recent years have implicated an unchanged need for a European Legal Tax Order. Legislative constitutional developments entailing both the enlargement to 27 Member States and the further consolidation of the Union, first through the failed attempt of a 'Constitutional Treaty', then through the ratification of the Lisbon Treaty, have to be contrasted with a remarkably changed attitude of the Court of Justice regarding negative integration in the area of (direct) taxation, which increasingly focuses on possible justifications for unequal treatment by the Member States. Both areas of recent developments are considered in this contribution. In particular, it is examined whether the Court of Justice has taken any steps towards the ability to pay principle as a basis for a true European Legal Tax Order. [less ▲]

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See detailZum Verhältnis von Gleichheit und Rechtssicherheit im EU-Steuerrecht - am Beispiel der Vorsteuererstattung für Drittstaatsunternehmen
Haslehner, Werner UL

in Steuer und Wirtschaft (2012), (3), 242-255

It is the aim of this article to analyse the true nature of the relationship between the principles of equality and legal certainty in European law, in particular within harmonised fields of European ... [more ▼]

It is the aim of this article to analyse the true nature of the relationship between the principles of equality and legal certainty in European law, in particular within harmonised fields of European taxation. This relationship has been at issue in a recent case of the Court of Justice on VAT, where it is manifest as a specification of the relationship between primary and secondary EU law. The Court's decision gives rise to difficult questions far beyond the rather intricate tax law problem ostensibly at the heart of the proceedings. Taking the decision of the Court as a starting point, the article examines these deeper questions and proposes a sustainable solution for situations where the principles of equality and legal certainty point into different directions. [less ▲]

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See detailTackling Complex Discrimination in International Taxation
Haslehner, Werner UL

in British Tax Review (2012), (5), 596-622

The article examines instances of "complex discrimination" in tax laws and proposes a solution for these cases on the basis of a normative understanding of the common non-discrimination provision in ... [more ▼]

The article examines instances of "complex discrimination" in tax laws and proposes a solution for these cases on the basis of a normative understanding of the common non-discrimination provision in bilateral tax treaties as a specific equality standard, which suggets the combined sequential application of the various non-discrimination rules typically contained in that provision. The result of this approach is a readily available solution for taxpayers who are subjected to 'complex' forms of discrimination that would not otherwise appear to be addressed in Article 24 of the OECD Model Tax Convention (and the tax treaties based on this model), without the need to amend the existing legal framework. [less ▲]

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See detailDie Anwendbarkeit des Privatinvestortests bei Steuerbeihilfen
Haslehner, Werner UL

in Jaeger, Thomas; Rumersdorfer, Birgit (Eds.) Jahrbuch Beihilferecht 2011 (2011)

Der Privatinvestortest hat seinen festen Platz in der Prüfung nach Art 107 AEUV hinsichtlich des Vorliegens eines beihilferelevanten Vorteils. Bis 2010 konnte dabei als gesichert gelten, dass die ... [more ▼]

Der Privatinvestortest hat seinen festen Platz in der Prüfung nach Art 107 AEUV hinsichtlich des Vorliegens eines beihilferelevanten Vorteils. Bis 2010 konnte dabei als gesichert gelten, dass die Anwendung dieses Tests hinsichtlich steuerlicher Maßnahmen nur in sehr engen Grenzen erfolgen kann, da es häufig am Bestehen eines Referenzmarktes fehlt. Die jüngsten Entwicklungen in der Rechtsprechung des EuG zeigen allerdings eine Aufweichung der aus dieser Problematik abgeleiteten strengen Trennung zwischen „naturgemäß“ hoheitlichen und privatrechtlichen Maßnahmen der Mitgliedstaaten. Diese Entwicklung ist im Hinblick auf den Grundsatz der wirtschaftlichen Betrachtungweise, welche dem Beihilferecht und dem Steuerrecht als Prinzip der Gesetzesanwendung gemeinsam ist, zu begrüßen. [less ▲]

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See detailUmsatzsteuerrückerstattung für geförderte EU-Forschungsprojekte als Folge der Umsatzsteuerbefreiung der Europäischen Union?
Haslehner, Werner UL

in Österreichische Steuerzeitung (2010), (8), 175-182

(Forschungs)instituten von Universitäten oder anderen Körperschaften öffentlichen Rechts steht nach dem UStG idR kein Recht auf Vorsteuerabzug zu, was gerade für die Anschaffung teurer ... [more ▼]

(Forschungs)instituten von Universitäten oder anderen Körperschaften öffentlichen Rechts steht nach dem UStG idR kein Recht auf Vorsteuerabzug zu, was gerade für die Anschaffung teurer Forschungsgeräte ein massives Hindernis darstellen kann. Auf Grundlage einer Vereinbarung der österreichischen Bundesregierung mit der Europäischen Kommission könnte allerdings die Möglichkeit bestehen, eine Rückerstattung jener Mehrwertsteuerbeträge zu erlangen, die auf Anschaffungen für von der EU geförderte Projekte lasten. Das Bundesministerium für Finanzen erstattet danach die Mehrwertsteuer, die auf Anschaffungen nicht vorsteuerabzugsberechtigter Forschungseinrichtungen entfällt, wenn sie von der EU im Rahmen der Forschungsförderung finanziert wurden. Die Entlastung scheitert allerdings an der strengen Sichtweise des BMF, welches das Antragsrecht nur der EU selbst zugesteht und damit die Erstattung effektiv ins Leere laufen lässt. Der Beitrag unterzieht vor diesem Hintergrund vor allem auch die Umsatzsteuerbefreiung der EU einer eingehenden Untersuchung. [less ▲]

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