Continuing our series of articles on EC tax law Dr Tom O'Shea Lecturer in Tax Law Centre for Commercial Studies Queen Mary University of London explores discrimination
The jurisprudence of the European Court of Justice (ECJ) in relation to direct taxes continues to cause problems for the corporate tax systems of the Member States. Therefore understanding what is required of the Member States is vital in order to understand the Court's case law. This article attempts to explain the 'national treatment' obligation imposed on the Member States in relation to corporate taxes and focuses on two of the cases featuring UK corporate tax rules where the ECJ decided that the UK's tax rules were incompatible with the freedom of establishment.
The national treatment obligation requires the...
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Continuing our series of articles on EC tax law Dr Tom O'Shea Lecturer in Tax Law Centre for Commercial Studies Queen Mary University of London explores discrimination
The jurisprudence of the European Court of Justice (ECJ) in relation to direct taxes continues to cause problems for the corporate tax systems of the Member States. Therefore understanding what is required of the Member States is vital in order to understand the Court's case law. This article attempts to explain the 'national treatment' obligation imposed on the Member States in relation to corporate taxes and focuses on two of the cases featuring UK corporate tax rules where the ECJ decided that the UK's tax rules were incompatible with the freedom of establishment.
The national treatment obligation requires the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
