This book provides a detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases, the different approaches of judiciaries of common law and civil law countries, and proposes solutions to resolve judicial errors in the context of international tax law. It includes an overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on the issues raised by tax treaty interpretation.   View sample chapter    |    View table of contents

Main Contents

• Part One: Courts Applying Tax and Non-Tax Treaties
• Part Two: Courts Applying EU Law with respect to Tax Treaties
• Part Three: Relevance of Foreign Court Decisions in the Interpretation of Tax Treaties
• Part Four: Country Surveys: Austria; France; Germany; Italy; Netherlands; Spain
• Part Five: Selected Issues: Handling Of Judicial Override Rules Of Procedure And Tax Treaties
• Part Six: Conclusions: A Proposal for the Future

Contributors

John Avery Jones, Augusto Fantozzi, Linda Favi, Andrea Giussani, Juliane Kokott, Michael Lang, Jean-Pierre Le Gall, Guglielmo Maisto, Otto Marres, Philippe Martin, Vanessa E. Metzler, Thomas Perrot, Aurora Ribes Ribes, Alexander Rust, Jacques Sasseville, Maarten Vidal, Peter J. Wattel, David Ward and Jan Wouters.

Other titles in the EC and International Tax Law series:

• Vol. 1 - Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law (will be available in an online format)
• Vol. 2 - Tax Treaties and Domestic Law
• Vol. 4 - International and EC Tax Aspects of Groups of Companies
• Vol. 5 - Residence of Companies under Tax Treaties and EC Law