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An Analysis of the Past, Current and Future of the Coherence of the Tax System as Justification

An Analysis of the Past, Current and Future of the Coherence of the Tax System as Justification The Court of Justice has accepted 'the need to ensure the cohesion of the tax system' in the Bachmann case as an overriding reason in the public interest (the 'cohesion justification'). In this article, the various elements of the cohesion justification are worked out in more detail and attention is devoted if the cohesion justification is still valid today. The author is of the opinion that in many situations, the cohesion justification no longer has a right to exist, as it has become redundant. The cohesion justification can is his view still only be applied usefully if the internal national cohesion of the tax system of one Member State is infringed. This can play a role, amongst others, in situations in which there is a group taxation regime (consolidation regimes, fiscal unity, etc). http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

An Analysis of the Past, Current and Future of the Coherence of the Tax System as Justification

EC Tax Review , Volume 24 (1) – Feb 1, 2015

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
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Abstract

The Court of Justice has accepted 'the need to ensure the cohesion of the tax system' in the Bachmann case as an overriding reason in the public interest (the 'cohesion justification'). In this article, the various elements of the cohesion justification are worked out in more detail and attention is devoted if the cohesion justification is still valid today. The author is of the opinion that in many situations, the cohesion justification no longer has a right to exist, as it has become redundant. The cohesion justification can is his view still only be applied usefully if the internal national cohesion of the tax system of one Member State is infringed. This can play a role, amongst others, in situations in which there is a group taxation regime (consolidation regimes, fiscal unity, etc).

Journal

EC Tax ReviewKluwer Law International

Published: Feb 1, 2015

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