Suchergebnisse

Frontmatter -- Contents -- Preface -- Part One -- 1. The Essence of the Concept of the Principles of Regular Accounting -- 2. The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Law -- 3. The Principle of "Timeliness" -- 4. The Principle of "Materiality" and Its Criticism -- Part Two -- 5. Erroneous Theories of Dr. Kotaro Tanaka -- 6. Critical Review of the Opinions of Respectable Japanese Scholars: Part I -- 7. Critical Review of the Opinions of Respectable Japanese Scholars: Part II -- 8. Fair Accounting Practice in the Commercial Code of Japan -- Part Three -- 9. Calculation Regulations in the Federal Republic of Germany: Part I -- 10. Calculation Regulations in the Federal Republic of Germany: Part II -- 11. Calculation Regulations in the Federal Republic of Germany: Part III -- 12. The Formation of an Especially Close Connection between Civil Law and the Tax Laws -- 13. The Calculation Regulations in the United States and England -- Part Four -- 14. The Problems of the Fourth EC Guideline and the Seventh EC Guideline -- 15. Problems Relating to Union Europeenne des Experts Comptables, Economiques et Financiers (U.E.C.) -- 16. The Problem of the "Declaration of Completeness" -- 17. Principles of Regular Bookkeeping and Electronic Data Processing -- References -- Index

This article will examine the Court's case law from 2001 to 2007 in one of its most challenging and, due to national sensitivities about tax sovereignty, controversial areas of competence at present: its application of the Treaty free movement rules to national direct tax provisions. First, the article will focus on the Court's evolving approach to the question of which national tax rules amount to a prima facie breach of the free movement rules – in particular, the Court's shift from defining breach purely in terms of "restriction" to a discrimination-based approach. Second, it will consider developments in the Court's attitude to justifications for prima facie breaches of Treaty free movement rules, including the nebulous concept of justification on grounds of "fiscal cohesion". Finally, it will look at the application of the EU citizenship rules to national tax rules, and the Court's stance on remedies where national tax rules contravene Community law. Its conclusion will be that, after a substantial period of uncertainty, the Court seems to be moving away from a pure restriction-based approach, towards a more predictable and logical system distinguishing between those restrictions of free movement which should be prohibited by the free movement rules (restrictions resulting from the discriminatory rules of one tax jurisdiction) and those restrictions which, as inevitable consequences of national tax sovereignty, should not fall within the scope of the free movement provisions at all (restrictions resulting from the interaction between two different tax jurisdictions).

ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto -- Double taxation and EC law / Michael Lang -- Nondiscrimination from the perspective of the OECD model and the EC treaty: structural and conceptual issues / Kees van Raad -- The US Supreme Court's state tax jurisprudence: a template for comparison / Walter Hellerstein -- The long shadow of history: sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU / Charles E. McLure, Jr. -- Tax discrimination: a comparative analysis of US and EU approaches / Tracy A. Kaye -- Income tax discrimination and the political and economic integration of Europe / Michael J. Graetz and Alvin C. Warren, Jr. -- The future of non-discrimination: direct taxation in community law / Michel Aujean -- The future of the principle of non-discrimination in the EU: towards a right to most favored nation treatment and a prohibition of double burdens? / Servaas van Thiel -- Most favored nation principle and internal market: some afterthoughts to case D / Albert J. R(c)Þdler -- US tax treaty policy and the European Court of Justice / Ruth Mason -- What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah