Taxation in Europe

Definition of Taxation

Is of two kinds, taxation in an action, matter or other judicial proceedings, and taxation under the Solicitors Act, 1843. (Order LXV.) See Costs

In the European Union, “taxation” is something of an elastic term. It includes a number of charges of one kind or another which have the same consequence as a tax or duty. EU customs duties and agricultural levies form part of the EU’s own resources and are currently confined to goods imported from third countries.

(This definition of Taxation is from A Concise Law Dictionary (1927)). You might be interested in the definition of Taxation in the Legal Dictionaries.

Researching about Taxation

The Court of Justice of the European Union has decided a large and ever increasing volume of cases relating to direct and indirect taxes. Although, many lists are published on EurLex, and the Commission and the Court of Justice web sites (links to some of these can be found at p 17 of this document), some of them cover broad subject areas, are time-consuming to download, available only in French, or updated spasmodically.

European Union Tax Law Contents

EU tax law include analysis of the following topics:

• Historical perspective: The harmonisation of Indirect Taxes and Duties (other than VAT) The common Customs regime and the internal movement of goods; The harmonisation of Excise Duties; Other specific duties; Capital duty.
• The harmonisation of VAT: Historical outline and basis in the treaties; The Directives and Draft Directives; the current position on harmonisation of VAT Future developments and proposals.
• The harmonisation of direct taxes: The basis in the Treaties; Historical outline of developments with regard to direct taxation; Measures adopted on direct tax harmonisation: the direct tax Directives.
• The jurisprudence of the European Court of Justice relating to direct taxation: The concepts of discrimination and restriction; The notion of comparability Justifications; the principle of proportionality.
• The relationship with non-member countries.
• Administrative co-operation between Revenue authorities in Europe: Arrangements for administrative assistance in Europe: the Mutual Assistance Directives; the Mutual Assistance in Recovery of Duties (MARD) Directive.
• Taxpayer protection within Europe: The European Convention on Human Rights and taxation. The link between the Convention and EU law. General principles of European Community law and their application to taxpayers.
• The European Union and international tax law: The EU and Double Taxation Conventions (including the relevant jurisprudence of the European Court of Justice); the EU and international tax avoidance and evasion; The State Aid rules and taxation. The application of the State Aid rules to taxation, with particular reference to the decisions of the European Court of Justice.
• The future directions of European Union tax law: Current developments (including Environmental Taxes, European Monetary Union and Taxation); Future European tax policy directions.