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   November 2015  
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European Taxation
This free e-mail service informs you about the contents of the forthcoming edition of European Taxation.

Issue No. 11 - 2015 of the European Taxation is now available online.

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Number 11 - 2015 contains the following:
European Union
A Comprehensive Analysis of ECJ Case Law on Discriminatory Treatment of Cross-Border Inheritances –
Part 1
Vasileios (Vassilis) Dafnomilis
In this two-part article, the author provides a comprehensive analysis of 13 ECJ decisions on the discriminatory treatment of cross-border inheritances. Part 1 categorizes the cases, examines the most common EU freedom at stake and outlines the first step of the ECJ’ s analysis of the concept of restriction, as well as “indirect discrimination”. Part 2, to be published in European Taxation 12 (2015), will discuss the requirement for a direct link between debts and immovable property, provide an overview of the justifications invoked by Member States and the possibility of such justifications being accepted by the ECJ in EU/EEA and third-country scenarios and explore the role of the proportionality principle. A comparison of ECJ case law on inheritance taxation with personal and corporate income tax cases is also given.
European Union/Germany
Unilateral Withholding Tax To Counteract Base Erosion and Profit Shifting
Gustav M. Obermair and Lorenz Jarass
This article discusses the authors’ proposal for a withholding tax on all interest and licence fee payments,
devised such that it can be implemented unilaterally by individual Member States (such as Germany), as a means of counteracting tax evasion via low-tax regimes, a measure that, in contrast to implementation of the June 2015 Commission proposals, would not require EU unanimity.
European Union
Ceci n’est pas une Pipe”: The Notion of Tax Court under Article 267 of the TFEU
Ricardo García Antón
The author sheds light on the notion of “tax court” employed by the CJEU within the framework of article 267 of the TFEU. The significant volume of criticism and commentary targeted at the Vaassen-Göbbels (Case 61/65) criteria suggest the need to agree on a definition of “tax court” for the purpose of referring a question for a
preliminary ruling. The contradictions in the existing case law, however, have thwarted such attempts.
Laura Ambagtsheer-Pakarinen
Court of Justice
Laura Ambagtsheer-Pakarinen
European Union
EU Introduces Plans Regarding a Fair and Efficient Corporate Tax System
Roderick Veldhuizen and Tamas Adorjan
This note discusses the European Commission’ s Communication on its plans regarding fair and efficient
corporate tax systems in the European Union, which was released on 17 June 2015, with an emphasis on the transfer pricing aspects of the proposed changes.
Greece’ s Tax Measures under the Microscope: Too High a Price for the Avoidance of a Disorderly Default?
Konstantinos Petoumenos
During the summer of 2015, the parliament voted for a set of radical fiscal reforms in order to avoid official
default of the Greek state, meet the demands of its creditors and unlock a new loan by the European Stability
Mechanism. The loan was approved, however, there was significant political fallout due to the strictness of the
measures. This note examines the numerous amendments introduced into Greek tax legislation, along with the
potential negative implications and opportunities that may arise.
Constitutional Court Delivers Landmark Double Jeopardy Decision
Robert Attard
In May 2015, the Constitutional Court of Malta ruled that, in certain cases, the Maltese tax penalty procedure is
incompatible with the European Convention on Human Rights. This note describes the ruling.
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