Withholding Taxes and the Fundamental Freedoms

ISBN: 9789041148421 出版年：2013 页码：386 Simader, Karin Kluwer Law International

In many recent judgments the European Court of Justice (ECJ) has tested the withholding tax regimes of Member States against the fundamental freedoms. In this book, the first systematic review of these judgments in the light of other ECJ case law and legal doctrine, the authorè?—s prodigious research has engendered a remarkably complete answer to the question of the extent to which EU Member States are allowed to levy withholding taxes, particularly on payments to non-residents. The book shows how the fundamental freedoms interfere with national tax lawsè?— withholding tax regimes, and suggests informed and insightful answers to questions not yet clarified by the ECJ. The scope of treatment goes beyond the TFEU to the EEA Agreement, various agreements with Switzerland, and a number of association and partnership agreements with third countries.