The EU and Third Countries: Direct Taxation

EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of nine European universities: Wirtschaftsuniversität Wien in Austria, Katholieke Universiteit Leuven in Belgium, Université Paris-I PanthéonSorbonne in France, Universität Osnabrück in Germany, Libera Università Internazionale di Studi Sociali in Rome and Università degli Studi di Bologna, both in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Stockholm School of Economics in Sweden, and Queen Mary and Westfield College at the University of London in the United Kingdom. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. Third countries are not bound by European law; however, saying that EU Member States are not bound by European law in their relations with third countries would be incorrect. The judicial developments of European tax law based on the application of fundamental freedoms by the European Court of Justice has turned relations with third countries into one of the most controversial areas of European tax law, giving rise to a significant degree of legal uncertainty. The first waves of direct tax cases decided by the ECJ on the relations with third countries have not entirely solved the main critical issues arising in such context, including the ones involving the external scope of fundamental freedoms. Consequently, the expert analysis contained in this book will be of significant interest to many international tax practitioners and academics throughout the world. Among the vitally important areas this book addresses: - The external scope of Article 56 EC Treaty and its impact on the relations with third countries; - The indirect impact of other fundamental freedoms on the relations with third countries; - The scope of fundamental freedoms in relations to EEA States under the EEA Agreement; - The external scope of Article 56 EC Treaty and its impact on the relations with third countries; - The indirect impact of other fundamental freedoms on the relations with third countries; - The scope of fundamental freedoms in relations to EEA States under the EEA Agreement; - The relations with other third countries in the field of direct taxes (including, among other, EPAs countries); - The impact of the EU agreements on the direct tax relations between Switzerland and the EU Member States; - The impact of secondary EC law on the relations with third countries in the field of direct taxes; - The scope of Article 307 EC Treaty and its application in the field of direct taxes; and - The external treaty making powers of the European Union in the field of direct taxes.