The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy

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 ▲]

Article 10. Dividends

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 ▲]

Tax Incentives and Public Finance in Response to Natural Disasters: a Comparative Assessment of Austria and Germany

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 ▲]

The practical protection of taxpayers' fundamental rights - Austria

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 ▲]

Luxembourg: Disclosure of Information Requests in Court

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

Annex to Chapter 9: Recent developments in the European Legal Tax Order

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 ▲]

Tackling Complex Discrimination in International Taxation

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 ▲]

Zum Verhältnis von Gleichheit und Rechtssicherheit im EU-Steuerrecht - am Beispiel der Vorsteuererstattung für Drittstaatsunternehmen

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 ▲]

Umsatzsteuerrückerstattung für geförderte EU-Forschungsprojekte als Folge der Umsatzsteuerbefreiung der Europäischen Union?

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 ▲]

Die Rolle der Beteiligungsgemeinschaft in der Unternehmensgruppe

in Steuer und Wirtschaftskartei (2010), (12), 604-612

Die Rolle der Beteiligungsgemeinschaft in der Unternehmensgruppe als Gruppenträger oder bloßes Vehikel zur Herstellung einer finanziellen Verbindung ist nach wie vor strittig. Bedeutsam ist dies vor ... [more ▼]

Die Rolle der Beteiligungsgemeinschaft in der Unternehmensgruppe als Gruppenträger oder bloßes Vehikel zur Herstellung einer finanziellen Verbindung ist nach wie vor strittig. Bedeutsam ist dies vor allem für die Abgrenzung zweier über eine Beteiligungsgemeinschaft mit- einander verbundene Gruppen. Der jüngste Entwurf zum Abgabenänderungsgesetz 2010 bringt dazu Neues, indem die Beteiligungsgemeinschaft auf „mittlerer Ebene“ ausgeschlossen werden soll. Der vorliegende Beitrag nimmt die geplante Gesetzesänderung zum An- lass, die bestehenden Streitfragen und Unklarheiten zu beleuchten und eine Lösung vorzuschlagen. [less ▲]