Buch, Englisch, 508 Seiten
Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence
Buch, Englisch, 508 Seiten
Reihe: EUCOTAX Series on European Taxation Series Set
ISBN: 978-90-411-2552-1
Verlag: Wolters Kluwer
On the face of it, this contrast is surprising. After all, the ECJ is dealing with fully sovereign countries, and taxation is one of the primary attributes of sovereignty. Moreover, the authority of the ECJ to strike down Member State direct taxes is unclear. The Treaty of Rome generally reserves competence in direct taxation to the Member States, and all EU-wide changes in direct taxation have to be approved unanimously by all 25 Member States. Nevertheless, the ECJ has since the 1980s interpreted the ‘four freedoms’ embodied in the Treaty of Rome (free movement of goods, services, persons and capital) to give it the authority to strike down direct tax measures that it views as incompatible with the freedoms.
The Supreme Court, on the other hand, has clear authority under the Supremacy Clause to strike down state laws that are incompatible with the Constitution. As Justice Oliver Wendell Holmes observed, the US will not be hurt if the power to review federal laws were taken away from the Court, but it could not survive if the Court lost its power over state legislation. Moreover, the states are not fully sovereign, and (unlike Member States that are represented in the EU Council), are not even directly represented in Congress, so that the Court could strike down their laws without (in most cases) expecting an outcry from the other branches of the federal government.
In light of the foregoing, Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence will focus on two intriguing aspects of importance to tax practitioners as well as policy makers:
1. What is the explanation for the contrast?
2. Given this divergence of political context, what can the ECJ and the Supreme Court learn from each
other’s tax jurisprudence?
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Chapter 1. ECJ Direct Tax cases and Domestic Constitutional Principles: an Overview. Chapter 2. Double Taxation and EC Law. Chapter 3. Non discrimination from the Perspective of the OECD Model and the Ec treaty – Structural and Conceptual Issues. Chapter 4. The US Supreme Court’s State Tax Jurisprudence: A Template for Comparison. Chapter 5. The Long Shadow of History: Sovereignty, Tax Assignment, Legislation, and Judicial Decisions on Corporate Income Taxes in the US and the EU. Chapter 6. Tax Discrimination: A Comparative Analysis of US and EU Approaches. Chapter 7. Income Tax Discrimination and the Political and Economic Integration in Europe. Chapter 8. The Future of Non-Discrimination – Direct Taxation in Community Law. Chapter 9. The Future of the Principle of Non-Discrimination in the EU: Towards a Right to Most Favoured Nation Treatment and a Prohibition of Double Burdens? Chapter 10. Most-Favoured Nation Principle and Internal market – Some Afterthoughts To Case D. Chapter 11. US Tax Treaty Policy and the European Court of Justice. Chapter 12. What Can the US Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?.
