Contribution to collective works (Parts of books)
The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy
Haslehner, Werner
2015In Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Landmark Decisions of the ECJ in Direct Taxation
 

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Keywords :
Avoir fiscal; permanent establishment; Freedom of establishment; direct taxation
Abstract :
[en] 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.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy
Publication date :
October 2015
Main work title :
Landmark Decisions of the ECJ in Direct Taxation
Editor :
Haslehner, Werner  
Kofler, Georg
Rust, Alexander
Publisher :
Kluwer Law International
ISBN/EAN :
978-90-411-6619-7
Collection name :
International Tax Conferences of the University of Luxembourg, Vol. 4
Pages :
61-91
Available on ORBilu :
since 01 December 2015

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