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Tax Treaties and EC Law (Hardcover)
Loot Price: R8,918
Discovery Miles 89 180
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Tax Treaties and EC Law (Hardcover)
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The laws of the Member States of the European Union and the tax
treaties concluded by them - being part of their national laws -
must be consistent with European Community law. Apart from EC
Directives and Regulations, the EC Treaty itself contains rules
directly applicable to matters of international taxation. In this
context the decisions of the European Court of Justice on the
fundamental freedoms laid down in the EC treaty are of primary
importance. If a provision of a tax treaty is in conflict with the
EC Treaty, it is superseded by the Treaty provisions. The EC Treaty
may therefore have the effect of changing the content of tax
treaties, a matter of crucial importance to international tax
planning techniques. This collection of essays examines the effects
of primary European Community law, in particular the fundamental
freedom provisions in the EC Treaty, on tax treaties concluded by
the Member States. Using the method of examination employed by the
European Court of Justice, the contributors to this volume present
a systematic analysis of the effects of the interaction of national
tax law, tax treaty law and the EC Treaty.
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