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Summary International and European tax law

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  • Summary International and European tax law 2022
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  • Vrije Universiteit Brussel (VUB)

European Tax Law Lesson 9 Free movement of capital  Free movement of capital o Art. 63 TFEU  (1) Within the framework of the provisions set out in this Chapter, all restrictions on the movement of capital between Member States and between Member States and third countries shall be proh...

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  • July 16, 2022
  • 6
  • 2021/2022
  • Summary

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  • summary international and european tax law

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  • Vrije Universiteit Brussel (VUB)
  • Summary International and European tax law
  • Summary International and European tax law 2022
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European Tax Law

, European Tax Law


Lesson 1
Overview and Basics


ECJ: European court of justice
CJEU: court of justice of European union


European Tax Law is learning about tax law with regard to EU and EU’s relation to
Switzerland. The internal market.


case law, cases from ECJ and CJEU
case-based tax law
The tax law is regulated by the ECJ and case law, not by legislations.


the states are sovereign with regard to tax law.


2 important distinctions
Positive integration (secondary community law)
 EU decides an act to harmonize tax law
 directives (fx a VAT-directive, which harmonizes VAT tax laws)
negative integration (primary community law)
 ECJ declares a state’s tax regulation illegal fx because it is discriminating.
 Decisions from ECJ about the 4 freedoms.
 ECJ will check whether the domestic laws are in compliance with the fundamental
freedoms.
 Main part of the course will be decicions from ECJ.




EU fundamental freedoms:



LEAGUE Side 1 af 5

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