Add to ORKGThe European Court of Justice ( ECJ ) has come under increasing criticism for overstepping its institutional authority in tax cases by invalidating national tax regimes that are not discriminatory. This Article offers an explanation for the ECJ\u27s difficulties in tax cases. Overlapping taxation —the simultaneous exercise of tax jurisdiction by two states in cross-border tax cases—tends to create real, but nondiscriminatory, cross-border tax disadvantages that the ECJ may mistake for discrimination. When the ECJ mistakenly invalidates nondiscriminatory tax legislation, it encroaches on the tax sovereignty of the European Union member states and undermines their tax policy goals. To address this problem, this Article proposes that the E...
Whatever role internal consistency may come to play in the Court\u27s commerce clause jurisprudenc...
This paper relies on the empirical descriptive work developed in a previous paper that developed an...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatmen...
In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions ...
In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions ...
In previous articles, we have argued that European Court of Justice’s reliance on nondiscrimination ...
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has ...
On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. W...
Before 1983, the Supreme Court had never uttered the phrase internal consistency in a state tax op...
Last October, a group of distinguished tax experts from the European Union and the United States con...
The article examines the constitutionality of a Maryland tax law focusing on the U.S. Supreme Court ...
Limited liability to taxation is one of the classic outcomes of the self-restraint of the power to t...
Under the internal consistency doctrine articulated by the U.S. Supreme Court under the dormant Co...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
Whatever role internal consistency may come to play in the Court\u27s commerce clause jurisprudenc...
This paper relies on the empirical descriptive work developed in a previous paper that developed an...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatmen...
In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions ...
In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions ...
In previous articles, we have argued that European Court of Justice’s reliance on nondiscrimination ...
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has ...
On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. W...
Before 1983, the Supreme Court had never uttered the phrase internal consistency in a state tax op...
Last October, a group of distinguished tax experts from the European Union and the United States con...
The article examines the constitutionality of a Maryland tax law focusing on the U.S. Supreme Court ...
Limited liability to taxation is one of the classic outcomes of the self-restraint of the power to t...
Under the internal consistency doctrine articulated by the U.S. Supreme Court under the dormant Co...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
Whatever role internal consistency may come to play in the Court\u27s commerce clause jurisprudenc...
This paper relies on the empirical descriptive work developed in a previous paper that developed an...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...