Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...

The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...

Elf Euroländer haben beschlossen, auf Basis eines EU-Richtlinienentwurfs eine Finanztransaktionssteuer einzuführen. Der Autor untersucht hier das zugrunde liegende Konzept und die Gestaltungsparameter. Die verzerrende Wirkung dieser Steuer hält er für gering, das Aufkommen wird wohl nicht...

The European Commission has announced comprehensive reform of European control of state financial aids. In its State Aid Action Plan (SAAP), published in November 2005, it states that the main aim of this reform is to apply a more economic approach. This paper is a translated version of chapter...

This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...

This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming)...