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Schlagwörter:
international tax law, European tax law, international tax allocation
Zusammenfassung:
This article presents an analysis of the ECJ case law on the interaction between the fundamental freedoms and national tax systems. It pleads for a strict application of a unilateral neutrality principle based on non-discrimination and rejects those strands of the judicature which apply an overall perspective to the taxation of cross-border events by two (or more) involved states. The article criticizes the emerging trend in the ECJ’s jurisprudence to stress the territorial demarcation of Member States’ taxing rights and supports a sophisticated application of the concept of "coherence" in order to reconcile the requirements of neutrality with the territorial limitations of taxing power.