From Marks & Spencer to x Holding : the future of cross-border group taxation
著者
書誌事項
From Marks & Spencer to x Holding : the future of cross-border group taxation
（Eucotax series on European taxation, v. 29）
Kluwer Law International, c2011
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内容説明・目次
内容説明
Group taxation - special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company - exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB). Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ cases concerning cross-border tax relief claims - decisions which have been criticized for lack of clarity and for breach of freedom of establishment (Article 49 TFEU). Group taxation has now become one of the most intensively debated issues in EU tax law. The papers collected in this timely book derive from an ACTL Seminar held at Amsterdam in April 2010. The thirteen authors are either well-known practitioners from major law firms and accounting firms, or noted European tax scholars, or both.
Among the central issues covered in the book are the following: the underlying tax obstacles which exist for companies operating in more than one Member State; potential for tax avoidance; prevention of double use of losses (the 'no possibilities' test); disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty; the concept of 'balanced allocation of taxing powers'; meaning of 'final losses'; the 'Bosal fix'; cash-flow disadvantages of having to carry losses forward; deduction of currency losses; deduction-and-recapture rules; and VAT grouping.
目次
Preface Chapter 1 From Marks & Spencer to X Holding : A (Critical) Overview and Some Open Issues Bruno da Silva Chapter 2 Eight Points as to Why the X Holding Judgment Is Incorrect Dennis Weber Chapter 3 X Holding : A Denial of Justice Servaas van Thiel Chapter 4 X Holding: Looking beyond Loss Relief Issues Joachim Englisch Chapter 5 The Marks & Spencer Group Relief Litigation: The No Possibilities Test Paul Farmer & Alison Last Chapter 6 Philips Electronics UK Ltd v. HMRC : Host State Restrictions on Use of Host State Losses Rupert Shiers Chapter 7 X Holding, the Morning after in the Netherlands Thies Sanders Chapter 8 From Bosal Holding to X Holding : The Future of Tax Base Protection in the Netherlands Otto Marres Chapter 9 Denmark: Joint Taxation Arne Mollin Ottosen and Michael Norremark Chapter 10 Cross-Border VAT Grouping Gert-Jan van Norden Chapter 11 The Future of Group Taxation: The CCCTB Jan van de Streek Chapter 12 Report of the Seminar From Marks & Spencer to X Holding : The Future of Cross-Border Group Taxation Bruno da Silva Appendix Most Important Judgments of the Court of Justice Related with Group Taxation.
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