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   December 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. 12 - 2015 of the European Taxation is now available online.

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Other publications and courses available on Europe:

[Conference]
IBFD's 2nd Africa Tax Symposium
Trends in International Taxation: An African Perspective; 4 - 6 May 2016, Uganda
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[Course]

International Tax Aspects of Permanent Establishments
Amsterdam
19-22 April 2016
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Number 12 - 2015 contains the following:
ARTICLES
European Union
Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases
Peter Wattel
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimination, condemns non-existent discrimination or fails to address discrimination. Only one comparability standard makes sense: to be (subject to tax) or not to be (subject to tax). The ECJ is not competent to require Member
States to (selectively) assert taxing power where they symmetrically and sovereignly have decided not to. There is also only one relevant justification for differential tax treatment: tax base integrity.
Russia
The Russian Permanent Establishment: A Trap for Foreign Distributors?
Frank Mortier
The author discusses the Oriflame decision, which held that both a tax deduction for licence fees and input VAT
should be denied, as Oriflame OOO was the PE of its Luxembourg grandparent company. The case is discussed
from an international perspective considering, inter alia, OECD Action Point 7 on preventing the artificial
avoidance of PE status.
European Union
A Comprehensive Analysis of ECJ Case Law on Discriminatory Treatment of Cross-Border Inheritances – Part 2
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, published in European Taxation 11 (2015), categorized the cases, examined the most common EU freedom at stake and outlined the first step of the ECJ’s analysis of the concept of restriction, as well as “indirect discrimination”. Part 2 discusses the requirement for a direct link between
debts and immovable property, provides 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 explores 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.
EU UPDATE
Commission
Laura Ambagtsheer-Pakarinen
Council
Laura Ambagtsheer-Pakarinen
Court of Justice
Laura Ambagtsheer-Pakarinen
WHAT'S GOING ON IN ...
Germany
Tax Refund Entitlement in Germany for Hybrid Entities
Christian Kahlenberg
The following note outlines the German regulation in section 50d(1) sentence 11 of the German Income Tax Act, which exclusively addresses withholding tax refunds for hybrid entities. A selection of examples illustrates the discussions that have arisen to date with regard to the scope of the regulation.
Poland
Toward a New General Tax Law in Poland
Bogumił Brzeziński and Agnieszka Olesińska
This note describes the work of the Codification Committee, which is tasked with the job of devising an entirely
new General Tax Law.
OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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