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Ensuring the Effectiveness of Fiscal Supervision in Third Country Situations

Ensuring the Effectiveness of Fiscal Supervision in Third Country Situations Member States frequently try to justify restrictive tax provisions with the need to ensure an effective fiscal supervision. In this context, the European Court of Justice (ECJ) has applied this justification reason notably different in intra-EU situations and in situations involving a third country. In the latter cases, the Court tends to be less stringent regarding the acceptance of this justification. In light of the most recent judgments of the ECJ, namely Welte and Emerging Market Series, this article seeks to determine how much leeway the Member States have to implement provisions that foresee an unequal treatment of capital investments in third country situations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Ensuring the Effectiveness of Fiscal Supervision in Third Country Situations

EC Tax Review , Volume 23 (6) – Dec 1, 2014

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

Member States frequently try to justify restrictive tax provisions with the need to ensure an effective fiscal supervision. In this context, the European Court of Justice (ECJ) has applied this justification reason notably different in intra-EU situations and in situations involving a third country. In the latter cases, the Court tends to be less stringent regarding the acceptance of this justification. In light of the most recent judgments of the ECJ, namely Welte and Emerging Market Series, this article seeks to determine how much leeway the Member States have to implement provisions that foresee an unequal treatment of capital investments in third country situations.

Journal

EC Tax ReviewKluwer Law International

Published: Dec 1, 2014

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