Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)
| Alternative title: | Deloitte-Report |
|---|---|
| Year of publication: |
2004-08-18
|
| Other Persons: | Craig, Adam (contributor) |
| Institutions: | Deloitte & Touche LLP <London> ; Deloitte EU Tax Group |
| Publisher: |
Europäische Kommission / Generaldirektion Steuern und Zollunion |
| Subject: | Europäische Aktiengesellschaft | European Company (SE) | Europäische Union | Community Law and Law of the Member States | Steuerharmonisierung | Harmonisation of Taxes | European Joint Stock Company |
- Contents 1. Executive summary
- 1.1. The question to be addressed
- 1.2. Executive summary
- 2. About this document
- 2.1. The background and general objectives of the study
- 2.2. Description of work performed
- 3. The parameters of the study
- 3.1. What kind of specific tax regime?
- 3.2. The temporary nature of a pilot project
- 3.3. Participation in the specific tax regime u0096 a possibility or a requirement?
- 3.4. What does this study compare?
- 3.5. Fundamental rights and non-discrimination principles
- 3.6. What is meant by legal problems for the setting up of a specific tax regime?
- 4. EC Treaty state aid rules
- 4.1. The field of study
- 4.2. Articles 87, 88 and 89 EC u0096 the state aid rules
- 4.3. The conditions for state aid
- 4.4. Compatibility with the Common Market
- 4.5. Conclusion
- 5. EU commitments to the WTO
- 5.1. The field of study
- 5.2. The EUu0092s binding agreement with the WTO
- 5.3. Would income tax legislation for the SE be a generally applicable tax measure outside the scope of the WTO Agreement?
- 5.4. EU commitments on non-discrimination in the WTO
- 5.5. Commitments on subsidies in the WTO
- 5.6. Whether the dispute resolution procedure gives rise to negotiations or a right of compensation
- 5.7. Whether the EU commitments have direct effect in the EC
- 5.8. Whether a specific tax project for the SE that conflicts with the WTO Agreement would give rise to legal consequences
- 5.9. Process for raising potential discrimination or subsidy issues with the WTO
- 5.10. Conclusion
- 6. Discrimination between legal forms and between businesses
- 6.1. The field of study
- 6.2. Interpreting the questions
- 6.3. Different tax treatment of domestic legal forms and the SE
- 6.4. Different tax treatment of domestic and international companies
- 6.5. Conclusion
- 7. Enhanced cooperation
- 7.1. The field of study
- 7.2. The relevant treaty provisions
- 7.3. Interpretation of A
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