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Special Tax Zones and EU Law: Theory, Implementations and Future Challenges


ISBN13: 9789403518855
Published: January 2020
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £112.00



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Special Tax Zones and EU Law provides a general legal theory for special tax zones (STZs) and insights on the substantial and procedural aspects in the implementation of the new model of the Social Cohesion Zone in the context of the European Union (EU) cohesion policy. Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the EU still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how STZs – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency.

What’s in this book:

Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following:

  • customs union provisions;
  • benefits on direct and indirect taxation;
  • State-aid rules;
  • free movement of persons;
  • harmful tax competition; and
  • the role of EU social cohesion policies and their implementation.
Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared.

How this will help you:

As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has neither precedents nor peers. It allows practitioners, policymakers, and academics in tax law to understand completely the relationship between EU law and national legislation in the context of STZs, focusing on the possibility of reconciling the tax sovereignty of the Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.

Subjects:
EU Law, Taxation
Contents:
List of Abbreviations
CHAPTER 1. Introduction
CHAPTER 2. The Legal Dimension of STZs
CHAPTER 3. The EU Law Framework
CHAPTER 4. STZs in the Member States
CHAPTER 5. Developing a General Legal Theory of STZs
CHAPTER 6. Towards a New Model for Social Cohesion Policies
CHAPTER 7. Implementation Aspects of the Social Cohesion Zone
CHAPTER 8. Conclusions and Recommendations
Bibliography
Table of Cases
Table of Legislation and Policy Documents
Index

Series: EUCOTAX Series on European Taxation

Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System (eBook) ISBN 9789403543185
Published September 2024
Kluwer Law International
£81.00
(ePub)
Buy
Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System ISBN 9789403543086
Published September 2024
Kluwer Law International
£81.00
Aggrieved Taxpayers versus Tax Authorities ISBN 9789403522081
Published May 2024
Kluwer Law International
£113.00
£111.00
(ePub)
Buy
£111.00
European VAT and the Sharing Economy ISBN 9789403514352
Published October 2019
Kluwer Law International
£116.00
£86.00
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
£115.00
£111.00
Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
£107.00
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
£154.00
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
£167.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£139.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£113.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed (eBook) ISBN 9789041161437
Published September 2017
Kluwer Law International
£188.00
(ePub)
Buy
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£188.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£211.00
£142.00
(ePub)
Buy
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£167.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£154.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£178.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£178.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£167.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£167.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£167.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£173.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£167.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£224.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£177.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£222.00
£187.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£374.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£290.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£298.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£249.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£268.00
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
£243.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£262.00