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International Taxation and European Law

In: International Company Taxation

Author

Listed:
  • Ulrich Schreiber

    (University of Mannheim)

Abstract

The Treaty on the Functioning of the European Union (TFEU) defines the internal market as an area without internal frontiers in which the free movements of goods, persons, services and capital is ensured (Art. 26 (2) TFEU).25 For a true internal market, tax harmonization seems to be unavoidable. This is especially true for income taxes because international double taxation and international tax arbitrage both distort trade and investment patterns. Yet, European law only gives a mandate for the harmonization of indirect taxes, especially the value added tax (Art. 113 TFEU). As regards income taxes, Art. 115 TFEU provides the European Council with a mandate to issue directives concerning the approximation of laws affecting the functioning of the internal market. The council shall act unanimously (Art. 115 TFEU). Given the requirement of unanimity, income taxation is essentially still a matter for the individual Member States.

Suggested Citation

  • Ulrich Schreiber, 2013. "International Taxation and European Law," Springer Texts in Business and Economics, in: International Company Taxation, edition 127, chapter 4, pages 99-116, Springer.
    • Handle: RePEc:spr:sptchp:978-3-642-36306-1_4
    DOI: 10.1007/978-3-642-36306-1_4
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    Cited by:

    1. Anatoliy Kostruba, 2018. "The Place and Role of Right Depriving Legal Facts in the Legal Regulation Mechanism of Civil Property Relations [El lugar y el papel de los derechos que privan los hechos legales en el mecanismo de," Post-Print hal-02506003, HAL.

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