Courts and Tax Treaty Law

CTTL
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.

Why this book?

This book 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.

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This book is part of the EC and International Tax Law Series

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Editor(s)

Guglielmo Maisto

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.

Courts and Tax Treaty Law
Chapter 1 – Non-tax treaties: Domestic courts and treaty interpretation
Chapter 2 – Some comparative notes on tax litigation
Chapter 3 – Tax treaties: The perspective of common law countries
Chapter 4 – Courts and tax treaties in civil law countries
Chapter 5 – European Court of Justice
Chapter 6 – EC Treaty freedoms, tax treaties and national courts
Chapter 7 – Use of foreign court decisions in interpreting tax treaties
Chapter 8 – Court decisions and the Commentary to the OECD Model Convention
Chapter 9 – Austria
Chapter 10 – France
Chapter 11 – Germany
Chapter 12 – Italy
Chapter 13 – Netherlands
Chapter 14 – Spain
Chapter 15 – Judicial errors under tax treaties and their remedies
Chapter 16 – Handling of judicial override
Chapter 17 – Procedural conditions for the implementation of tax treaty obligations under domestic law
Chapter 18 – Conclusions
Contributors