Neutrality and Territoriality — Competing or Converging Concepts in European 
Tax Law

Schön, Wolfgang

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Journal Article

Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law

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Schön, Wolfgang
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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http://ssrn.com/abstract=2615832
(Preprint)

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Citation

Schön, W. (2015). Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law. Bulletin for international taxation (IBFD-Bulletin), 69(4/5), 271-293.

Cite as: https://hdl.handle.net/11858/00-001M-0000-0029-4453-3

Abstract

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.